### Comment:
I'm pretty sure 4th quarter estimated taxes are due on January 15th of the following year. If you're just covering your liability through W2 withholdings then it has to be in by December 31st.

### REPLY:
You're correct. I was just trying to dumb it down a good bit. I also left out how W2 withholding is considered equally paid throughout the year no matter when they are actually paid

### END.