Question:   When are the quarterly estimated tax returns due?

Answer:   When To Pay Estimated Tax

For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return.

If a payment is mailed, the date of the U.S. postmark is considered the date of payment. The payment periods and due dates for estimated tax payments are shown next.

Jan. 11 – March 31:  Due date April 15
April 1 – May 31:  Due date June 15
June 1 – August 31:  Due date September 15
Sept.1 – Dec. 31:  Due date January 15 of the following year

• If the due date for making an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday.
• If the tax year does not begin on January 1, see the special rules for fiscal year taxpayers in Chapter 2 of Publication 505, Tax Withholding and Estimated Tax.