are income tax quarterly payments mandatory
Once you meet the mandatory e-pay threshold, you are required to make all subsequent payments electronically, regardless of the amount, type, or taxable year. For example: You make your first quarter estimated tax payment of $25,000 on 4.15.13 by paper check.dvantages of electronic payment methods. Even if you are not required to make electronic payments, you can still take advantage of paying your personal income tax (estimated tax, bill, return, or extension) payments online. 1  e-file and schedule your tax payment for April 15.