SESKStuff Everyone Should Know
SESK: Stuff Everyone Should Know · sesk.info/biz-estimated-tax-january-15

The last estimated tax payment for a year, covering September to December, is due when?

January 15 of the next year.

Start playing free

  1. December 31
  2. January 15 of the next year ✔
  3. April 15 of the next year

Why: The fourth period runs September 1 to December 31, and its payment is due January 15 of the following year. The full return and any balance are due later, usually April 15.

Huh, didn't know that: If you file your full return and pay everything by January 31, you can skip the January 15 payment.

The dad joke
New Year's resolution: pay my estimated tax. Due date: January 15. Resolution kept for 15 days.
Like this card?
Play the game

References

Answer: January 15 of the next year. The fourth period runs September 1 to December 31, and its payment is due January 15 of the following year. The full return and any balance are due later, usually April 15.

  1. IRS: Pay as you go, so you won't owe www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty
    January 15 of the following year
    Checked 2026-10-11.
  2. IRS Publication 505, Tax Withholding and Estimated Tax www.irs.gov/publications/p505
    you don’t need to make the payment due on January 15, 2027.
    Checked 2026-10-11.

Think this answer is wrong? Tap "Challenge this answer" on the card in the game and tell us why.

Test yourself in the game

Starting and Running a BusinessWhen is the first estimated tax payment of the year generally due?Starting and Running a BusinessThe second estimated tax payment, for April 1 to May 31, is generally due when?Starting and Running a BusinessWhich form do sole proprietors generally use to figure their estimated tax payments?

That's stuff everyone should know.