IRS Compliance Milestones
Key filing dates for Form 1040-ES and Form 2555 qualifications.
| Filing Target | Window | Official Due Date | Compliance & Auditor Notes |
|---|---|---|---|
| Q1 Estimated Tax | Jan 01 – Mar 31 | April 15 | Voucher payment due for net self-employment earnings. Use Form 1040-ES. |
| Q2 Estimated Tax | Apr 01 – May 31 | June 15 | Noticeably shorter payment cycle for estimated self-employment income. |
| Q3 Estimated Tax | Jun 01 – Aug 31 | September 15 | Third quarterly estimated payment voucher deadline. |
| Q4 Estimated Tax | Sep 01 – Dec 31 | January 15 (Next Year) | Final ledger installment deadline to close out the operational fiscal year. |
| Expat Annual Return | Full Calendar Year | June 15 (Automatic Expat Extension) | Standard file date for US citizens living abroad. Any tax balances owed must be funded by April 15 to avoid interest. |
| Max Extension Filing | Full Calendar |