Individuals - ES 4Q-2023

Make a payment of your estimated tax for 2022 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). Use Form 1040-ES. This is the final installment date for 2023 estimated tax payments. However, you don't have to make this payment if you file your 2023 return (Form 1040 or Form 1040-SR) and pay all tax due by January 31, 2024.

Farmers and fishermen - ES 4Q-2023

Pay your estimated tax for 2023 using Form 1040-ES. You have until April 18 to file your 2023 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 17, you must file your 2023 return and pay all tax due by March 1, 2024, to avoid an estimated tax penalty.