Tomorrow, Tuesday, January 15th is the deadline for making your fourth quarter 2012 estimated tax payments. This is a postmark deadline, so if you are mailing your estimated payments, go to the post office and spend the few dollars to mail your payment certified mail, return receipt requested. If you use EFTPS, the payment must settle tomorrow (the 15th).

Most states have the same deadline for fourth quarter estimated payments (January 15th).