In general
If an individual is a farmer or fisherman for any taxable year—
(A)#
there shall be only 1 required installment for the taxable year,
(B)#
the due date for such installment shall be January 15 of the following taxable year,
(C)#
the amount of such installment shall be equal to the required annual payment determined under subsection (d)(1)(B) by substituting “66⅔ percent” for “90 percent” and without regard to subparagraph (C) of subsection (d)(1), and
(D)#
subsection (h) shall be applied—
(i) by substituting “March 1” for “January 31”, and
(ii) by treating the required installment described in subparagraph (A) of this paragraph as the 4th required installment.
(D)(i)#
by substituting “March 1” for “January 31”, and
(D)(ii)#
by treating the required installment described in subparagraph (A) of this paragraph as the 4th required installment.