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  3. When are estimated personal income tax estimated payments due?

When are estimated personal income tax estimated payments due?

Generally, four equal installments of the required annual payment are due on April 15, June 15, September 15, and January Q. If any of these installments are underpaid or late, penalty is computed daily at the quarterly rate on the amount underpaid or paid late. Penalty accrues until estimated taxes are paid but will not accrue after April 15 for the prior tax year.

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