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.
Here are the payment periods and estimated tax due dates:
Friday, January 15: Estimated taxes due
Fourth-quarter (September 1-December 31) estimated tax payment (using
Form 1040-ES) for 2009 is due. You may delay making this payment (using
form 1040-ES) until Jan. 31 if you file your 2009 return (Form 1040)
and pay any tax due by Jan. 31.
Thursday, April 15: Estimated taxes due
First-quarter (January 1-March 31) estimated tax payment (using Form 1040-ES) for 2010 is due.
Tuesday, June 15: Estimated taxes due
Second-quarter (April1-May 31) estimated tax payment (using Form 1040-ES) for 2010 is due.
Wednesday, September 15: Estimated taxes due
Third-quarter (June 1-August 31) estimated tax payment (using Form 1040-ES) for 2010 is due.
NOTE: If the due date for an estimated tax payment falls on a Saturday,
Sunday, or legal holiday, the payment will be considered on time if
it's made on the next business day.