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Business & farm
There are four quarterly due dates for estimated payments: April 15, June 15, September 15, January 15. If you choose to make one payment per quarter, it is timely as long as it is received on or before that date. You can also choose to make multiple payments, in which case all the payments you make between the previous payment date and the upcoming one count towards that quarter.
For example, let's say you determined that you need to pay $2400 in estimated payments for the second quarter (due June 15). You could pay $2400 on June 15. That would satisfy your requirement. You could also pay $800 on April 20, $900 on May 3rd and $700 on May 27th. Those will give you a second quarter total of $2400.
Just be sure to keep track of your payments as you will need to provide proof to the IRS in case there is a discrepancy between the amounts you report and the IRS' records.
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