Business FinancesQuestion 513 of 690

A self-employed contractor pays federal estimated income taxes quarterly. For income earned during a normal calendar year, which set of due dates is correct?

a.March 15, June 15, September 15, December 15
b.April 1, July 1, October 1, January 1
c.April 15, June 15, September 15, and January 15 of the following year
d.January 15, April 15, July 15, October 15

Explanation

Federal estimated-tax installments for individuals (including self-employed contractors) are due April 15, June 15, September 15, and January 15 of the following year (or the next business day if a weekend/holiday). California estimated payments also follow a similar schedule but with different installment percentages.

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