The due date for fourth quarter Montgomery estimated taxes is Dec. 15. Payment should reflect a minimum of 90 percent of a taxpayer’s 2017 tax liability.

Keep in mind, when planning ahead for 2018, quarterly estimated payments are a requirement and are subject to penalties if not paid by the due dates of April 15, June 15, and Sept. 15. Beginning tax year 2018, Jan. 15 is the due date for fourth quarter payments.

If you have questions regarding estimated payments, you may contact the tax office at 513-792-8351.