By what date should mail estimated bills be sent?

• A. June 30
• B. July 31
• C. August 1
• D. September 30

Answer: (A)

Timing is key here: mail-estimated bills are set to align with the mid-year cycle so taxpayers have a clear window to respond and send payments for the first half of the year. Sending them by June 30 ensures notices arrive in time, the agency maintains a consistent annual cycle, and payments can be applied to the correct period without rushing. Pushing the mailing date later, like July 31, August 1, or September 30, compresses the response window and can lead to delays or penalties for underpayment, which is why June 30 is the appropriate cutoff.