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. See The Saturday, Sunday, Holiday Rule.
If you anticipate that your taxable income this year will be considerably different, please contact our office immediately so that we can recalculate your payment.
Mail your estimated tax voucher with your check or money order payable to the “United States Treasury.” Write your social security number, the tax year, and “Form 1040-ES” on your check or money order. Also include your address and daytime phone number. Do not send cash. Enclose, but do not staple or attach, your payment with the voucher. If you are filing a joint estimated tax payment voucher, use the social security number that will appear first on your joint return. However, if you and your spouse plan to file separate returns, file separate vouchers instead of a joint voucher.
Electronic IRS Tax Payments
However, electronic payment options are a convenient, safe, and secure alternative to paying by mail. You can authorize an electronic funds withdrawal, use a credit or debit card, or enroll in the U.S. Treasury’s Electronic Federal Tax Payment System (EFTPS)®.