Date of filing declaration | Dates of payment of estimated tax |
(i) On or before April 15 | In 4 equal installments-one at time of filing declaration, one on or before June 15, one on or before September 15, and one on or before January 15 of the succeeding taxable year |
(ii) After April 15 and before June 16 if not required to be filed on or before April 15 | In 3 equal installments-one at time of filing declaration, one on or before September 15, and one on or before January 15 of the succeeding taxable year |
(iii) After June 15 and before September 16 if not required to be filed on or before June 15 | In 2 equal installments-one at time of filing declaration, and the other on or before January 15 of the succeeding taxable year |
(iv) After September 15 if not required to be filed on or before September 15 | In full at time of filing declaration |
26 C.F.R. §1.6153-1