If you file your income tax return on a calendar-year basis, you must make your first estimated tax payment for 2010 by April 15, 2010. You can either pay all your estimated tax with this first payment or pay it in four equal installments due on:

• 1st payment: April 15, 2010
• 2nd payment: June 15, 2010
• 3rd payment: September 15, 2010
• 4th payment: January 18, 2011

See Estimated income tax law changes to learn if you need to increase your 2010 estimated tax payments.

For more information review Publication 94, Should You Be Paying Estimated Tax in 2010?

Special rules apply if you are a:
- Fiscal year filer
- Farmer or fisherman

If you are a nonresident filing one of the following forms, see the instructions below for due dates:

- Form IT-2663 instructions, Nonresident Real Property Estimated Income Tax Payment

- Form IT-2664 instructions, Nonresident Cooperative Unit Estimated Income Tax Payment