I don’t know about all of you, but my clients always think the second quarter estimated payment is due July 15th instead
of June 15th. It makes sense that the fourth month there is an estimated tax payment due. Well, so did Congress.
Congress introduced bipartisan legislation aimed at changing the estimated tax payment deadlines to make them more
uniformed. These deadlines would be set at the 15th day after each end of the quarter. Thus, the deadlines would be
January 15, April 15, July 15 and Oct 15. This would affect individuals, businesses, estates and trusts