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Seriously, businesses and self-employed owners who are expected to own money at the end of the tax year have until June 15th to make the second quarter estimated tax payments.  The calculation is simple by taking the estimated tax you expect to owe at the end of the year and multiplying it by 50% and subtracting out the first quarter or 2011 overpayment.  Once you have calculated this amount, fill out the Form 1040-ES, write a check, and get it off in the mail on or before June 15th.  You can also make the payment online using the Federal EFPTS website.  Do you need to file and make and estimated tax payment?  Have you done so already?  Do you have a tax question or comment?

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