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I missed the deadline for the April payment for estimated taxes. Do I still send the April 15th voucher with that payment, or should I lump the first and second quarter payments on one voucher?
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Put them together in one payment, with voucher #2 (June). The quarter number on the voucher doesn't really matter. What matters is when you make the payment, and you are paying it all now. Part of what you are paying may be the first-quarter payment in your mind, but to the IRS it's all just a payment made in June.
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