Estimated tax payments for the fourth quarter of 2021 are due on Jan. 18, 2022. In general, individuals (including sole proprietors, partners, and S corporation shareholders) must make estimated tax payments if they don’t have withholding and expect to owe tax of $1,000 or more when their return is filed. Corporations generally must make estimated tax payments if they expect to owe tax of $500 or more when their returns are filed. Special rules apply to some taxpayers, such as those in the farming and fishing industries, casualty and disaster victims, those who recently became disabled, recent retirees and those who receive income unevenly during the year. Contact us with questions.