Artículo Saturday, Sunday, holiday rule.. Saturday, Sunday, holiday rule.

id="en_US_2023_publink100032396"> Saturday, Sunday, holiday rule. If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that isn’t a Saturday, Sunday, or legal holiday. January payment. If you file your 2026 Form 1040 or 1040-SR by February 1, 2027, and pay the rest of the tax you owe, you don’t need to make the payment due on January 15, 2027. Fiscal-year taxpayers. If your tax year doesn’t start on January 1, see the Form 1040-ES instructions for your payment due dates. When To Start You don’t have to make estimated tax payments until you have income on which you will owe income tax. If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. You can pay all your estimated tax at that time, or you can pay it in installments. If you choose to pay in installments, make your first payment by the due date for the first payment period. Make your remaining installment payments by the due dates for the later periods. No income subject to estimated tax during first period. If you don’t have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Table 4-1.General Due Dates for Estimated Tax Installment Payments If you first have income on which you must pay estimated tax: Make installments by: Make later installments by: Before April 1 April 15 June 15 Sept. 15 Jan. 15, next year April 1–May 31 June 15 Sept. 15 Jan. 15, next year June 1–Aug. 31 Sept. 15 Jan. 15, next year After Aug. 31 Jan. 15, next year (None) * See Saturday, Sunday, holiday rule and January payment . How much to pay to avoid a penalty. To determine how much you should pay by each payment due date, see How To Figure Each Payment next. How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. These methods are described in chapter 2 of Pub. 505. If you don’t pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. If the earlier discussion under No income subject to estimated tax during first period or the later discussion under Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Pub. 505 for information on how to avoid a penalty. Unde