Number of required installments; due dates
For purposes of this section—
(1) Payable in 4 installments
(1)Payable in 4 installments#
There shall be 4 required installments for each taxable year.
(2)Time for payment of installments#
| In the case of the following required installments: | The due date is: |
|---|---|
| 1st | April 15 |
| 2nd | June 15 |
| 3rd | September 15 |
| 4th | January 15 of the following taxable year. |