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Quarterly Estimated payments

Forum|Forum|10 months ago
August 14, 2025
4 replies
28 views

Why are the dates:

April 15th.

June 15th.

September 15th.

January 15th.

Why not October 15th for the 3rd payment?

And July 15th for the second payment?

Thanks in advance, Christopher

ProConnect Tax

Best answer by BobKamman

For many decades the 1040 due date was the anniversary of Julius Caesar's assassination (March 15), and the quarterlies were due March 15, June 15, September 15 and December 15. Then people complained about having to estimate their income only a few weeks before the end of the year, when they would have the actual amount, so they changed the date of the final payment to January 15 because, you know, before computers it was common to have the W-2s issued by then anyway. Then others complained that March 15 was too early to do all those complicated calculations, so they changed the 1040 filing date to April 15, and that became the first quarterly payment date also because it was easier to estimate based on previous year, once that return had been done.

PhoebeRoberts

Intuit Community Champion

Pretty much every aspect of US taxation is an elephant sausage designed by committee. The answer to "why" is always just "because."

BobKammanAnswer

Level 15

For many decades the 1040 due date was the anniversary of Julius Caesar's assassination (March 15), and the quarterlies were due March 15, June 15, September 15 and December 15. Then people complained about having to estimate their income only a few weeks before the end of the year, when they would have the actual amount, so they changed the date of the final payment to January 15 because, you know, before computers it was common to have the W-2s issued by then anyway. Then others complained that March 15 was too early to do all those complicated calculations, so they changed the 1040 filing date to April 15, and that became the first quarterly payment date also because it was easier to estimate based on previous year, once that return had been done.

IRonMaN

Level 15

Years ago the folks at the IRS read about Stonehenge and decided to pick those dates to allow for proper alignment with the sun, moon and stars.

Slava Ukraini!

abctax55

Level 15

And why are they called 'quarterlies'... when the payments don't match the calendar quarters.

And the same wonkiness applies to the F 2210 if trying to annualize.

And... what is the Federal fiscal year-end ??? 9.30.xx, right? JUST after that 9.15 payment is due.

HumanKind... Be Both

BobKamman

Level 15

Federal fiscal year has nothing to do with it --- the fiscal year ended June 30, when the dates were first set up. I think California plays games with the fiscal year, don't they?

abctax55

Level 15

Fed is 9/30.... CA is 6/30. And yes, that's why CA mucked with the estimates several years ago (4.15 = 30%, 6.15 = 40%, 1.15 of following year = 30%.

AND why the pesky PTET payment is due on 6.15.xx.

HumanKind... Be Both

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