Always on Jan 31
If you file and pay all federal taxes due by Jan 31 for the previous year, you do not have to make the Jan 15 quarterly payment. Extra 15 days of interest earned. Also gets the job done so you're free to work when weather breaks.
North central Indiana
<a href="http://members.aol.com/groundkprs/Entry/Educate.html">Learn About Turfgrass</a>