Year-End Estimated Tax and Pass-Through Entity Tax Deadlines Are Here:

As we approach year-end, we want to give our business owners a friendly reminder about two important tax deadlines: Estimated Tax Payments (Due January 15th, 2026) and Pass-Through Entity Tax (PTET) Payments (due December 22nd this year).

 Staying on top of these items helps avoid penalties and keeps your year-end tax planning clean and accurate.
 
The fourth-quarter estimated tax payment for individuals is officially due January 15th, 2026 for Federal and most state filings (including Indiana). We recommend our clients make their payments by December 31st as it ensures the payment is recorded in the correct calendar year and provides the most accurate and beneficial tax treatment for year-end reporting, especially for those who itemize deductions or have variable income.
 
Here are some quick links to help you make your payments (as applicable):
 
Federal:
https://www.irs.gov/payments/direct-pay
Select: Pay Individual Tax → Make a Payment → Estimated Tax
Apply Payment To: 1040ES
Tax Period: 2025
You will then verify your identity using information from a prior tax return.
 
Indiana:
https://intime.dor.in.gov/eServices/_/#0
Select: Payments → Make a Payment → Non-bill Payments
Choose your preferred payment method
Select: Individual → SSN for ID Type → Estimated Tax for Payment Type
(Or log into your INTime account to apply the payment directly.)
 
For businesses, the fourth-quarter Pass-Through Entity Tax (PTET) payment is normally due December 20th. However, because that date falls on a weekend this year, the 2025 PTET deadline is Monday, December 22nd, 2025. This payment is made by the business, not the individual owner. PTET allows eligible S corporations and partnerships to pay state tax at the entity level, which may provide a federal deduction benefit to owners.
 
Our clients will also see reminders directly through the Qount portal. Please watch for those notifications and review the details in your portal. Reach out if you have any questions or need assistance submitting your payments.
 
Once your payments are made, please remember to send us confirmation—a screenshot or forwarded email is perfectly fine, as long as it clearly shows the date and amount paid. This helps us keep your records accurate for tax reporting.
 
Lastly, if you’ve experienced any major changes—business growth, job changes, investment activity, or other significant life updates—please let us know. You may also upload notes or documents directly to your portal. These changes can impact your tax obligations, and we want to ensure everything stays aligned heading into year-end.