2021 – 09/10 Reminder: Estimated tax payments for the third quarter of 2021 are due on Wednesday, Sept. 15. In general, individuals (including sole proprietors, partners, and S corporation shareholders) have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed. Corporations generally have to make estimated tax payments if they expect to owe tax of $500 or more when their return is filed. Special rules apply to some groups of taxpayers, such as those in the farming and fishing industries, casualty and disaster victims, those who recently became disabled, recent retirees and those who receive income unevenly during the year.

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