Exempt Organizations

Taxpayers who do not pay at least 90 percent of their tax through withholding generally are required to estimate their income tax liability and make quarterly payments of that liability during the year on the 15th day of the 4th, 6th, 9th and 12th months of their tax year. This applies to some Corporations and certain exempt organizations as well. Note, that if this date falls on a weekend or a holiday, the deadline will be the next business day.