What date should the 3rd and 4th quarter be mailed?

• A. June 14
• B. March 31
• C. September 15
• D. August 1

Answer: (A)

Mailing deadlines for quarterly tax payments follow the due date, with adjustments for weekends and holidays. The third and fourth quarter payments are typically due on the 15th of the month after the quarter, but if that 15th falls on a weekend or holiday, you must mail on the previous business day. In this scenario, the 15th would fall on a non‑business day, so the correct mailing date is the preceding business day, June 14. The other dates don’t align with this rule because they aren’t the appropriate business-day-before adjustment for the standard due date.