When does the IRS expect quarterly tax payments?

In most cases, the government expects taxpayers to pay their taxes in April. Any resulting payment or refund the result of withholdings from paychecks throughout the year. In some cases, the Internal Revenue Service (IRS) may expect taxpayers to make quarterly payments.

Who needs to pay on a quarterly basis? The IRS may require quarterly payments on any taxpayer that does not have taxes withheld on the money they make. For example, the agency generally expects quarterly tax payments from the self-employed to cover income and self-employment taxes.

Those who hire a full-time nanny for childcare services may also need to pay quarterly taxes to cover the nanny’s federal payroll taxes. The IRS expects these payments are made quarterly. The agency can apply interest penalties for every quarter missed to taxpayers that fail to make these payments.  

How do taxpayers make quarterly payments? Taxpayers will send the IRS a completed Form 1040-ES along with their taxpayment.

When are estimated payments due? In 2019, estimated tax payments are due to the IRS on April 15, June 17, Sept 16 and Jan 15 of 2020.

What happens if the IRS claims I did not pay required quarterly payments? The IRS expects taxpayers to pay at least 90 percent of their annual tax obligations. A failure to do so can lead to penalties and interest payments on top of a growing tax bill.

Options are available if you are contacted by the IRS about a questionable tax bill. In these situations, it is wise to hire a tax attorney familiar with this area of the law. Your attorney will review the IRS’ claims and help to better ensure your interests are protected.

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