When Do You Make Them? Although you are supposed to make the payments every 3 months when do you actually make the payments? Since I don't really make any money in the first 3 months of the year I wait until around June to make the first one and then make the other three in the next three months. I have been doing this for a few years now and I haven't heard anything from the IRS or been penalized for making late payments. I realize this should be in the Business Forum but I wanted to get maximum feedback and a lot of people never look in the Business Forum.