Guide to Paying Estimated Taxes
Personal Tax Return Estimates
Payment deadlines for personal tax estimates
Q1 = due 4/15
Q2 = due 6/15
Q3 = due 9/15
Q4 = due 1/15
Making an IRS payment for personal tax estimates
Payments can be made directly on the IRS DirectPay website: https://www.irs.gov/payments/direct-pay
Payments should be made out of your personal bank account
After clicking Make a Payment enter
Reason for Payment = Estimated Tax
Apply Payment to = 1040ES
Tax Period for Payment = Tax year this is for
Making a NY payment for personal tax estimates
Go to the NY Online Services Account website and log in/create a personal account using your SSN: https://www.tax.ny.gov/online/
Payments should be made out of your personal bank account
After logging in, select the ≡ Services menu from the upper left corner of the page.
Then select Payments, bills and notices
Then select Make a payment from the expanded menu.
Business Tax Return Estimates - NYC General Corporate Tax (GCT)
This is for S Corporations and C corporations subject to the GCT
Payment deadlines for NYC GCT
Q1 = due 4/15
Q2 = due 6/15
Q3 = due 9/15
Q4 = due 12/15
Making a payment for NYC GCT estimated taxes
Go to the NYC e-Services Account website and log in/create an account: https://nyc.gov/eservices
Payments should be made out of your business bank account
After logging in, click Make a Payment
Then choose Estimated Payment
Then select December of the tax year
Business Tax Return Estimates - NYC Unincorporated Business Tax (UBT)
This is for LLCs, Partnerships, and Sole Proprietors subject to the UBT
Payment deadlines for NYC UBT
Q1 = due 4/15
Q2 = due 6/15
Q3 = due 9/15
Q4 = due 12/15
Making a payment for NYC UBT estimated taxes
Go to the NYC e-Services Account website and log in/create an account: https://nyc.gov/eservices
Payments should be made out of your business bank account
After logging in, click Make a Payment
Then choose Estimated Payment
Then select December of the tax year
Business Tax Return Estimates - NY Pass-through Entity Tax (PTET)
This is for LLCs, Partnerships, and S Corporations who have opted in to the NY PTET
Payment deadlines for NY PTET
Q1 = due 4/15
Q2 = due 6/15
Q3 = due 9/15
Q4 = due 12/15
Making a payment for NY PTET estimated taxes
Go to the NY Business Online Services Account website and log in/create a business account (separate from personal account): https://www.tax.ny.gov/online/
Payments should be made out of your business bank account
After logging in, select the ≡ Services menu from the upper left corner of the business Account Summary page.
Then choose PTET web file from the Corporation tax or Partnership tax expanded menu
Then select Pass-through entity tax (PTET) estimated payment