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Estimated tax payment due dates

If you file your income tax or fiduciary return on a calendar year basis, you must make your first estimated tax payment for 2023 by April 18, 2023. You can either pay all your estimated tax with this first payment or pay it in four equal installments due on:

  • 1st payment: April 18, 2023
  • 2nd payment: June 15, 2023
  • 3rd payment: September 15, 2023
  • 4th payment: January 16, 2024

Special rules apply if you are a:

  • Fiscal year filer
  • Farmer or fisherman

For more information see:

  • Form IT-2105-I, Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals
  • Form IT-2106-I, Instructions for Form IT-2106, Estimated Income Tax Payment Voucher for Fiduciaries

If you are a nonresident filing one of the following forms, see the instructions below for due dates:

  • Form IT-2663-I, Instructions for Form IT-2663, Nonresident Real Property Estimated Income Tax Payment Form
  • Form IT-2664-I, Instructions for Form IT-2664, Nonresident Cooperative Unit Estimated Income Tax Payment Form