This page is part of our Guide to Estimated Taxes , which is one of many guides in the Tax Guide for Investors . Subsequent payments are due June 15, September 15, and January 15 of the following year. The second payment is due just two months after the first one. If the regular payment date falls on a weekend or legal holiday you get an extra day or two, until the first day that isn't a weekend day or holiday.
Most states require estimated tax payments on the same schedule as the federal payments.
A small minority of individual taxpayers use a fiscal tax year that ends with a month other than December. What to File See Obtaining IRS Forms and Publications When you make estimated tax payments you need to enclose Form 1040-ES, Estimated Tax Voucher. This form is about as simple as they get. If you've previously made estimated tax payments, the IRS will send forms with your name, address and social security number pre-printed. Even if this is your first year paying estimates, the IRS will send pre-printed forms after they receive your first payment.