You may be required to make estimated tax payments to avoid penalties at the end of the year. If you are required to make these payments, the second quarter estimated tax payment is due by June 17, 2013. Since June 15th is a Saturday, you will not be considered late if it is properly paid by the 17th. If you are unsure about whether or not you are required to make estimated tax payments, ask your tax advisor or give us a call at 620-431-7000. We provide our clients a schedule each year when they pick up their tax return if we determine that they are required to pay estimates. Of course, if your financial situation changes dramatically from last year, you may want to update your payment schedule.