[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302438-105":53,"doc-detail-302438-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","filing-dates-and-estimated-tax-payments","Filing Dates and Estimated Tax Payments","","Provides guidance for sole proprietors and agricultural producers on key U.S. tax filing deadlines and estimated tax payment rules. Explains the federal income tax return due date for Form 1040, the option to extend time to file with Form 4868 without extending tax payment deadlines, and the quarterly schedule for estimated payments. Covers when underpayment penalties apply, the calculation method using IRS interest rates and Forms 2210/2210-F, and circumstances and “qualified farmer” criteria that may help avoid penalties.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/filing-dates-and-estimated-tax-payments/302438/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/filing-dates-and-estimated-tax-payments/302438.png","ImageObject",442,249,{"name":88,"@type":89},"Riley West","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the general deadline to file a federal individual income tax return (Form 1040)?","Question",{"text":108,"@type":109},"Generally, the deadline is the 15th day of the 4th month after the end of the tax year (April 15 for a calendar tax year), unless it falls on a weekend or holiday, in which case the deadline is the next business day.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do estimated tax payments work for calendar-year individual taxpayers?",{"text":113,"@type":109},"Estimated payments are due four times per year on April 15, June 15, September 15, and January 15. A January 15 payment is not required if the final return is filed on or before January 31.",{"name":115,"@type":106,"acceptedAnswer":116},"When may an underpayment of estimated tax penalty apply, and how is it calculated?",{"text":117,"@type":109},"A penalty may apply if total payments (including withholding and estimated tax payments) are less than the smaller of 90% of the current year tax or 100% of the prior year tax (110% under certain non-farmer conditions). The penalty is computed by multiplying the current underpayment interest rate by the underpaid amount, using Form 2210 or Form 2210-F.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302438,1790178545,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},1099523885074,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","RTE/2025-09  \nRevised August 2025  \nFiling Dates and Estimated Tax  \nPayments ∗  \nAdam Kantrovich, Extension Specialist  \nClemson University  \nMark Dikeman, Executive Director  \nKansas Farm Management Association  \nDepartment of Agricultural Economics, Kansas State University  \nCarol Bishop, Extension Educator  \nUniversity of Nevada Reno  \nIntroduction  \nThe information presented here is intended for sole proprietors. Entities may have differing requirements. Please work with a tax professional to determine which filing deadlines and estimated tax payment rules may be in effect for a taxpayer’s specific situation.  \nKnowing the deadline(s) to file your federal income tax return is important, as late filing can generate penalties. In addition, producers should consider the cash flow implications of an income tax liability, as a late payment of a liability can incur late payment penalties on top of late filing penalties. With this in mind, agricultural producers, as well as all taxpayers, should be familiar with rules related to three specific tax filing areas:  \n1. Individual income tax return filing deadlines,  \n∗ This material is based upon work supported by the U.S. Department of Agriculture, under agreement number FSA21CPT0012032. Any opinions, findings, conclusions, or recommendations expressed in this publication are those of the author(s) and do not necessarily reflect the views of the U.S. Department of Agriculture. In addition, any reference to specific brands or types of products or services does not constitute or imply an endorsement by the U.S. Department of Agriculture for those products or services.  \nRural Tax Education ([RuralTax.org](RuralTax.org)) · RTE/2025-09 1  \n2. Estimated tax payments, and  \n3. Underpayment of estimated tax penalties  \nIndividual Income Tax Return Filing Deadline  \nAn agricultural producer filing a Form 1040, U.S. Individual Income Tax Return has the same filing deadline as every other taxpayer. Generally, the deadline is the 15th day of the 4th month following the end of the tax year (April 15 for a filer using a calendar tax year1), unless that day falls on a weekend or holiday, in which case the deadline is the next business day.  \nIndividual taxpayers are also entitled to extend the deadline by six months by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. Note that Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. allows an extension of time to file the return but does not extend the deadline to pay income tax owed on the return.  \nEstimated Tax Payments  \nA taxpayer with taxable income that is not subject to withholding requirements may need to submit periodic estimated tax payments, if tax withheld from wages or other income subject to withholding is not sufficient. While a taxpayer is not required to submit estimated tax payments, a penalty for underpayment of estimated tax may apply. There are several situations where the underpayment of estimated tax penalty will not apply, which are discussed later.  \nFor calendar tax-year individual taxpayers, estimated payments are due four times a year on April 15, June 15, September 15, and January 15. If the estimated tax payment due date falls on a weekend or holiday, it is extended to the next business day. Taxpayers are not required to submit a January 15 estimated tax payment if they file their final tax return on or before January 31. However, filing a return by January 31 only avoids the underpayment penalty for the fourth payment, unless the taxpayer can meet the qualified farmer test.  \nA penalty for underpayment of estimated tax may apply if total payments, including withholding from non-farm income, such as W-2 wages and estimated tax payments, is less than the smaller of:  \n• 90% of the tax on the current year return, or  \n• 100% of the tax owed the prior year (110% if you are not a farmer, your prior year adjusted gross inco","cbCaiu1GIdfnOsJu","https://ap.wps.com/l/cbCaiu1GIdfnOsJu","pdf",313021,"English","# Introduction\n## Individual income tax return filing deadline\n## Estimated tax payments\n## Underpayment of estimated tax penalties","[{\"question\":\"What is the general deadline to file a federal individual income tax return (Form 1040)?\",\"answer\":\"Generally, the deadline is the 15th day of the 4th month after the end of the tax year (April 15 for a calendar tax year), unless it falls on a weekend or holiday, in which case the deadline is the next business day.\"},{\"question\":\"How do estimated tax payments work for calendar-year individual taxpayers?\",\"answer\":\"Estimated payments are due four times per year on April 15, June 15, September 15, and January 15. A January 15 payment is not required if the final return is filed on or before January 31.\"},{\"question\":\"When may an underpayment of estimated tax penalty apply, and how is it calculated?\",\"answer\":\"A penalty may apply if total payments (including withholding and estimated tax payments) are less than the smaller of 90% of the current year tax or 100% of the prior year tax (110% under certain non-farmer conditions). The penalty is computed by multiplying the current underpayment interest rate by the underpaid amount, using Form 2210 or Form 2210-F.\"}]","Filing Dates and Estimated Tax Payments | PDF",1789792959]