BobKamman
Level 15

I think this question comes up here every year or so.  It's not right, but it's a solution for some small business owners who have trouble keeping up with quarterly payments.  Three weeks away from an extended due date, I would deduct it as wages and tell him not to do it again.  Either take a monthly draw at the same time he makes a monthly ES payment; or set up an LLC taxed as an S corporation.