<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML><HEAD> <META charset=US-ASCII http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.6000.16441" name=GENERATOR></HEAD> <BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #ffffff"> <DIV><SPAN class=828305617-04062007><FONT face="Comic Sans MS" color=#0000ff>The IRS maintains a great website for small business owners at <A href="http://www.irs.gov/businesses/small/index.html">http://www.irs.gov/businesses/small/index.html</A>.  You can research a variety of topics, get official information, and sign up for their weekly newsletter.</FONT></SPAN></DIV> <DIV><SPAN class=828305617-04062007><FONT face="Comic Sans MS" color=#0000ff></FONT></SPAN> </DIV> <DIV><SPAN class=828305617-04062007><FONT face="Comic Sans MS" color=#0000ff>This would probably be a good source for answers to your questions, Julia.  </FONT></SPAN></DIV> <DIV><SPAN class=828305617-04062007><FONT face="Comic Sans MS" color=#0000ff></FONT></SPAN> </DIV> <DIV><SPAN class=828305617-04062007><FONT face="Comic Sans MS" color=#0000ff>Annie Grieshop</FONT></SPAN></DIV> <BLOCKQUOTE dir=ltr style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: #0000ff 2px solid; MARGIN-RIGHT: 0px"> <DIV class=OutlookMessageHeader dir=ltr align=left><FONT face=Tahoma>-----Original Message-----<BR><B>From:</B> pianotech-bounces@ptg.org [mailto:pianotech-bounces@ptg.org]<B>On Behalf Of </B>KeyKat88@aol.com<BR><B>Sent:</B> Monday, June 04, 2007 12:46 PM<BR><B>To:</B> pianotech@ptg.org<BR><B>Subject:</B> IRS est. quarterly payments<BR><BR></FONT></DIV> <DIV>Greetings,</DIV> <DIV> </DIV> <DIV>        I know that in order not to get an IRS penalty you gotta send in in estimnated payments at least 90% of the previous year's business worth of tax.. </DIV> <DIV> </DIV> <DIV>       My questrion is:Does anyone know if the quarterly payments must be in equal amounts? In other words, if my estimated yearly tax comes out I usually owe $400, (that would be $100 per quarter),  can I send them only $10 for the first three quarters estmiamted payments, and then send the remaining $370 in the last quarter of the year? Is that legal or allowed?  My business is poorer in the summer, its such a burden!</DIV> <DIV> </DIV> <DIV>Julia</DIV> <DIV>Reading, PA</DIV><BR><BR><BR> <DIV><FONT style="FONT: 10pt ARIAL, SAN-SERIF; COLOR: black"> <HR style="MARGIN-TOP: 10px"> See what's free at <A title=http://www.aol.com?ncid=AOLAOF00020000000503 href="http://www.aol.com?ncid=AOLAOF00020000000503" target=_blank>AOL.com</A>. </FONT></DIV></BLOCKQUOTE></BODY></HTML>