Individual Estimated Payments:

First Quarter            Due 4/30           Third Quarter          Due 10/31

Second Quarter       Due 7/31           Fourth Quarter       Due 1/31

Business Estimated Payments:

First Quarter            Due 4/30           Third Quarter          Due 9/15

Second Quarter       Due 6/15           Fourth Quarter       Due 12/15

Individual Estimated Payments:

First Quarter            Due 4/20                          Third Quarter         Due 10/20

Second Quarter       Due 7/20                           Fourth Quarter      Due 1/20

Withholding of $250.00 or more per month are required to file and remit payment by the 20th of the following month, on a monthly basis.