With the estimated payments extension to July 15th for the 1st payment, when is the second one due (which is normally June 15th) and subsequent payments?

[BobKamman]

Proposed legislation in the Senate says no payments until October 15, and "all such installments shall be treated as one installment due on such date."

[amanda2]

Mr. Kamman, 

So the 1st, 2nd and 3rd quarter payments would be lumped together in one payment potentially due on October 15th, pending legislation?

[BobKamman · Accepted solution]

Yes.  "The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this subsection."