For estimated tax information specific to farmers and fisherman, see the Farmers and Fisherman section below. General information regarding estimated taxes can be found under When to Pay Estimated Tax.

Per IRS Publication 505  Tax Withholding and Estimated Tax, page 28:

Farmers and Fisherman

If at least two-thirds of your gross income for 2015 or 2016 is from farming or fishing, you have only one payment due date for your 2016 estimated tax, January 17, 2017. The due dates for the first three payment periods, discussed under When to Pay Estimated Tax do not apply to you. If you file your 2016 Form 1040 by March 1, 2017, and pay all the tax you owe at that time, you do not need to make an estimated tax payment.

Fiscal year farmers and fisherman. If you are a farmer or fisherman, but your tax year does not start on January 1, you can either:

• Pay all your estimated tax by the 15th day after the end of your tax year, or
• File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year.

When to Pay Estimated Tax

For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you do not pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return.

If a payment is mailed, the date of the U.S. postmark is considered the date of payment. The payment periods and due dates for estimated tax payments are shown below.

• For the period: Jan. 1 - March 31
  Due date: April 18
  *If your tax year does not begin on Jan. 1, see the information under Fiscal year taxpayers.
  
• For the period: April 1 - May 31
  Due Date: June 15
  
• For the period: June 1 - August 31
  Due Date: September 15
  
• For the period: Sept. 1 - Dec. 31
  Due Date: January 17 (Next Year), see January Payment.

Saturday, Sunday, holiday rule. If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not Saturday, Sunday, or a holiday. 

January payment. If you file your 2016 Form 1040 or Form 1040A by January 31, 2017, and pay the rest of the tax you owe, you do not need to make the payment due on January 17, 2017.

1. The 15th day of the 4th month of your fiscal year,
2. The 15th day of the 6th month of your fiscal year,
3. The 15th day of the 9th month of your fiscal year, and
4. The 15th day of the 1st month after the end of your fiscal year.

You do not have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return.