ESTIMATED TAX PAYMENTS

The Quarterly Estimated forms for individuals and businesses will be mailed out approximately two weeks before the due date of each payment.  The due dates of the estimated quarterly payments for calendar year taxpayers are:

INDIVIDUAL

April 30

July 31

October 31

January 31 of the following year

NON-INDIVIDUAL

April 30

June 15

September 15

December 15

FISCAL YEAR NON-INDIVIDUAL

Last day of the 4th month

15th day of the 6th month

15th day of the 9th month

15th day of the 12th month

Estimated payments are required should the amount of liability due for the year exceed $100,000.  Penalty and interest will be assessed for failure to pay at least 90% of tax liability by January 31 of the following year.