"Paul M. Cook" > wrote in message
...
>
> "Janet B" > wrote in message
> ...
>> On Sat, 18 Jul 2015 16:20:00 -0700 (PDT), Kalmia
>> > wrote:
>>
>>>what happens if you are late getting that payt in? I missed it by 2
>>>weeks.
>>>I usually overpay and get a refund in Feb.
>>
>> You pay a prorated penalty at tax return time. It is taken from the
>> refund. Nothing else happens.
>> Janet US
>
> Never heard of that and it has never happened to me. I pay sometimes only
> twice a year. Been doing that for 24 years now. The IRS only really
> cares if your payment is less than 90% of what you owed last year.

If you don't pay the correct amount at each quarter, so you fall behind in
what your estimated payments should be, the IRS surely cares. And this is
something that takes no human intervention - the computers ding you.