DavidD66
Expert Alumni

Investors & landlords

If you have a large capital gain in December of 2025 you can make a fourth quarter estimated tax payment to cover the tax.  Fourth quarter estimated tax payments are due January 15, 2026.  You will need to annualize you income on Form 2210 - Underpayment of Estimated Tax to show the gain occurred in the fourth quarter, otherwise the IRS will assume the income was earned ratably over the year.  

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