For estimated tax payment purposes, a year is divided into 4 payment periods.
- Each period has a specific payment due date.
- If you don’t pay enough tax by the due date of each period, you may be charged a penalty
Estimated tax payment due dates are:
| For the Period | Due Date for Corporations |
| January 1-March 31 | April 15 |
| April 1-May 31 | June 15 |
| June 1-August 31 | September 15 |
| September 1-December 31 | December 15 (NOT January 15 of following year) |
A corporation has the same estimated tax payment due dates for the first three periods. However, its last payment is due on December 15 (rather than January 15 of the following year).
More info:
- TaxAct – http://www.taxact.com/reference/library_calendar.asp
- MSN – http://articles.moneycentral.msn.com/Taxes/taxcal.aspx
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