In a calender year, non-farmer taxpayers must make four installment due on April 15, June 15, September 15 and the following January 15. If the 15th falls on a weekend or holiday, it is due on the next work day. For fiscal year entities, the first installment is due on or before the 15th day of the fourth month of the fiscal year. The 2nd and 3rd installments are due on or before the 15th day of the sixth and ninth month of the fiscal year. The final installment is due by the 15th day of the first month of your next fiscal year. Farmers and Fishermen only make one installment payment by January 15 of the following year.