Federal Estimated Tax Payment Due Date Under normal circumstances, quarterly estimated tax payments for tax year 2020 would have come due April 15, June 15, and September 15 of this year, with the final payment due on January 15, 2021.

Are estimated tax payments delayed?

The Internal Revenue Service has offered information on how to elect to apply an overpayment on 2020 taxes against estimated taxes for the first quarter of 2021, which are still due on April 15. However, the due dates for quarterly estimated tax payments for 2021 have not been postponed.

When do I have to Mail my estimated tax payment?

If you mail your estimated tax payment and the date of the U.S. postmark is on or before the due date, the IRS will generally consider the payment to be on time. If you use IRS Direct Pay, you can make payments up to 8 p.m. Eastern time on the due date.

When do you pay estimated taxes on social security?

This means that 50% of the social security tax imposed on net earnings from self-employment earned during the period beginning on March 27, 2020, and ending December 31, 2020, is not used to calculate the installments of estimated tax due. Please refer to Publication 505, Tax Withholding and Estimated Tax PDF, for additional information.

When do S corporations have to make estimated tax payments?

Sometimes an S corporation must make estimated tax payments. An S corporation must make installment payments of estimated tax if the total of these taxes is $500 or more: Tax on built-in gains, Excess net passive-income tax, Investment credit recapture tax.

When do I have to pay my second estimated tax?

Likewise, pursuant to Notice 2020-23, the due date for your second estimated tax payment was automatically postponed from June 15, 2020, to July 15, 2020. Please refer to Publication 505, Tax Withholding and Estimated Tax PDF, for additional information.