J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

27.3 Dates for Paying Estimated Tax Installments for 2013

The four installment dates for 2013 estimated tax are: April 15, 2013; June 17, 2013; September 16, 2013; and January 15, 2014. Later installments may be used to amend earlier ones (27.1). You do not have to make the payment due January 15, 2014, if you file your 2013 tax return and pay the balance of tax due by January 31, 2014.

If you use a fiscal year.

A fiscal year is any year other than the calendar year. If you file using a fiscal year, your first estimated installment is due on or before the 15th day of the fourth month of your fiscal year. The second and third installments are due on or before the 15th day of the sixth and ninth months of your fiscal year with the final installment due by the 15th day of the first month of your next fiscal year.

Farmers and fishermen.

Farmers only have to make one installment payment, generally by January 15 of the following year. Instead of making the estimated tax payment for 2013 by January 15, 2014, farmers may file their 2013 returns and pay the total tax due by March 1, 2014. To qualify under these rules, a farmer must receive two-thirds of his or her 2012 or 2013 gross income from farming.

Fishermen who expect to receive at least two-thirds of their gross income from fishing pay estimated taxes as farmers do.