Federal Estimated Taxes for Individuals

This applies to individuals & S corp/LLC/Partnership owners (since the income passes through to your personal return)

When to pay:

• Q1 (Jan 1 - Mar 31) is due April 15

• Q2 (Apr 1 - May 31) is due June 15

• Q3 (Jun 1 - Aug 31) is due September 15

• Q4 (Sep 1 - Dec 31) is due January 15

Where to pay: On the IRS DirectPay website

Payment Instructions:

Access the DirectPay link above, and click Make a Payment
On the following screen, fill out:

• Reason for Payment = Estimated Tax

• Apply Payment to = 1040ES

• Tax Period for Payment = Tax Year (make sure payment is applied to the tax year and not calendar year)

NY Estimated Taxes for Individuals

This applies to individuals & S corp/LLC/Partnership owners (since the income passes through to your personal return)

When to pay:

• Q1 (Jan 1 - Mar 31) is due April 15

• Q2 (Apr 1 - May 31) is due June 15

• Q3 (Jun 1 - Aug 31) is due September 15

• Q4 (Sep 1 - Dec 31) is due January 15

Where to pay: Through your NY Online Services Account

Payment Instructions:

Log into your NY Online Services Account (or create an account)
After logging in, select the ≡ Services menu from the upper left corner of the page.
Then select Payments, bills and notices
Then select Make a payment from the expanded menu.