Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Due Dates for Estimated Tax Payments
For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you don't pay enough tax by the due date of each payment period, you may be charged a penalty even if you're due a refund when you file your income tax return at the end of the year.
If you mail your estimated tax payment and the date of the U.S. postmark is on or before the due date, the IRS will generally consider the payment to be on time. If you use IRS Direct Pay, you can make payments up to 8 p.m. Eastern time on the due date. If you use a credit or a debit card, you can make payments up to midnight on the due date.
For calendar year taxpayers, (year ending December 31) the four installment dates for 2013 estimated tax are:
| Payment Period | Due Date |
|---|---|
| January 1 - March 31 | April 15 |
| April 1 - May 31 | June 15 |
| June 1 - August 31 | September 15 |
| September 1 - December 31 | January 15 of the following year. See January payment in Chapter 2 of Publication 505, Tax Withholding and Estimated Tax |
| Fiscal Year taxpayers | If your tax year doesn't begin on January 1, see the special rules for fiscal year taxpayers in Chapter 2 of Publication 505 |
| Farmers and Fishermen | See Chapter 2 of Publication 505 |