”C” Corporation payments
#1: April 15
#2: June 15
#3: September 15
#4: December 15

Individual payments
#1: April 15
#2: June 15
#3: September 15
#4: January 15

Ask your CPA if you don’t know how much you’re supposed to pay. Typically this information is part of the annual tax planning process.

Most corporations make payments by mailing in coupons or through electronic funds transfer, the latter of which is required once the company’s tax payments reach a certain size.

Individuals can make payments through coupons or through their W-2 paychecks. Please see Financial Think #32 for more about this and other ways for entrepreneurs to use their paychecks as a financial tool.  

*These are dates for federal estimated tax payments for calendar year (FYE 12/31) corporations. Your company’s payment schedule might differ if it’s not on the calendar year or your state’s schedule doesn’t conform to the federal schedule.