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Estimated payments, when required, are due quarterly on April 15th, June 15th, September 15th, and January 15th of the following year.Read more
You may send estimated tax payments with Form 1040-ES by mail, or you can pay online, by phone or from your mobile device using the IRS2Go app.
Estimated tax payments line 65 . If you have to pay an estimated tax penalty subtract the penalty from the overpayment and enter the net overpayment