Payment Due Dates
Be sure to report the change to your local Social
Security Administration office before filing your 2014 tax
You can pay all of your estimated tax by April 15, 2014, or
return. This prevents delays in processing your return and
in four equal amounts by the dates shown below.
issuing refunds. It also safeguards your future social
security benefits. For more details, call the Social Security
1st payment
April 15, 2014
. . . . . . . . . . . . . . . . .
Administration at 1-800-772-1213 (TTY/TDD
2nd payment
June 16, 2014
. . . . . . . . . . . . . . . .
1-800-325-0778).
3rd payment
Sept. 15, 2014
. . . . . . . . . . . . . . . . .
How To Amend Estimated Tax
4th payment
Jan. 15, 2015*
. . . . . . . . . . . . . . . . .
Payments
* You do not have to make the payment due January 15,
2015, if you file your 2014 tax return by February 2, 2015,
To change or amend your estimated tax payments,
and pay the entire balance due with your return.
refigure your total estimated tax payments due (see the
2014 Estimated Tax Worksheet). Then, to figure the
If you mail your payment and it is postmarked by the
payment due for each remaining payment period, see
due date, the date of the U.S. postmark is considered the
Amended estimated tax in chapter 2 of Pub. 505. If an
date of payment. If your payments are late or you did not
estimated tax payment for a previous period is less than
pay enough, you may be charged a penalty for
one-fourth of your amended estimated tax, you may owe a
underpaying your tax. See When a Penalty Is Applied,
penalty when you file your return.
later.
When a Penalty Is Applied
You can make more than four estimated tax
payments. To do so, make a copy of one of your
TIP
In some cases, you may owe a penalty when you file your
unused estimated tax payment vouchers, fill it in,
return. The penalty is imposed on each underpayment for
and mail it with your payment. If you make more than four
the number of days it remains unpaid. A penalty may be
payments, to avoid a penalty, make sure the total of the
applied if you did not pay enough estimated tax for the
amounts you pay during a payment period is at least as
year or you did not make the payments on time or in the
much as the amount required to be paid by the due date
required amount. A penalty may apply even if you have an
for that period. For other payment methods, see How To
overpayment on your tax return.
Pay Estimated Tax, later.
The penalty may be waived under certain conditions.
No income subject to estimated tax during first pay-
See chapter 4 of Pub. 505 for details.
ment period. If, after March 31, 2014, you have a large
How To Pay Estimated Tax
change in income, deductions, additional taxes, or credits
that requires you to start making estimated tax payments,
Pay Online
you should figure the amount of your estimated tax
payments by using the annualized income installment
Paying online is convenient and secure and helps make
method, explained in chapter 2 of Pub. 505. If you use the
sure we get your payments on time. You can pay using
annualized income installment method, file Form 2210,
either of the following electronic payment methods.
Underpayment of Estimated Tax by Individuals, Estates,
Direct transfer from your bank account.
and Trusts, including Schedule AI, with your 2014 tax
Credit or debit card.
return even if no penalty is owed.
To pay your taxes online or for more information, go to
Farmers and fishermen. If at least two-thirds of your
gross income for 2013 or 2014 is from farming or fishing,
Pay by Phone
you can do one of the following.
Pay all of your estimated tax by January 15, 2015.
Paying by phone is another safe and secure method of
File your 2014 Form 1040 by March 2, 2015, and pay
paying electronically. Use one of the following methods.
the total tax due. In this case, 2014 estimated tax
Direct transfer from your bank account.
payments are not required to avoid a penalty.
Credit or debit card.
Fiscal year taxpayers. You are on a fiscal year if your
To pay by direct transfer from your bank account, call
12-month tax period ends on any day except December
EFTPS Customer Service at 1-800-555-4477 (English) or
31. Due dates for fiscal year taxpayers are the 15th day of
1-800-244-4829 (Espanol). People who are deaf, hard of
the 4th, 6th, and 9th months of your current fiscal year and
hearing, or have a speech disability and who have access
the 1st month of the following fiscal year. If any payment
to TTY/TDD equipment can call 1-800-733-4829.
date falls on a Saturday, Sunday, or legal holiday, use the
To pay using a credit or debit card, you can call one of
next business day.
the following service providers. There is a convenience
Name Change
fee charged by these providers that varies by provider,
card type, and payment amount.
If you changed your name because of marriage, divorce,
etc., and you made estimated tax payments using your
WorldPay
former name, attach a statement to the front of your 2014
1-888-9-PAY-TAX
(1-888-972-9829)
TM
paper tax return. On the statement, show all of the
estimated tax payments you (and your spouse, if filing
jointly) made for 2014 and the name(s) and SSN(s) under
which you made the payments.
-3-
Form 1040-ES (2014)