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Per IRS Publication 505 Tax Withholding and Estimated Tax, page 27:

Farmers and Fishermen

If at least two-thirds of your gross income for 2020 or 2021 is from farming or fishing, you have only one payment due date for your 2021 estimated tax: January 18, 2022. The due dates for the first three payment periods, discussed under When To Pay Estimated Tax, earlier, don’t apply to you.

If you file your 2021 Form 1040 or 1040-SR by March 1, 2022, and pay all the tax you owe at that time, you don’t need to make an estimated tax payment.

Fiscal year farmers and fishermen. 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.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.


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