Celeste owns a nail salon as a sole proprietorship. She will be making estimated payments to cover her tax liability. What are the standard due dates to make federal estimated tax payments? April 1st, June 1st, August 1st, and January 1st of the next year. April 15th, June 15th, September 15th, and December 31st. April 15th, June 15th, September 15th, and January 15th of the next year. March 15th, June 15th, September 15th, and January 15th of the next year.

April 15th: This date is the first estimated tax payment due date for the tax year. It falls around the same time as the deadline for filing individual income tax returns for the previous tax year. Taxpayers can use their prior year's tax return to estimate their current year's income and tax liability.

June 15th: The second estimated tax payment due date provides taxpayers with additional time to assess their income and tax liability for the current year. By June, individuals may have a clearer picture of their earnings and expenses, allowing for more accurate estimated tax payments.

September 15th: This date marks the third estimated tax payment due date and falls close to the end of the third quarter of the tax year. Taxpayers have had more time to assess their income and expenses for the year, making it an important deadline for making any necessary adjustments to estimated tax payments.

January 15th of the next year: The final estimated tax payment due date occurs after the end of the tax year, providing taxpayers with an opportunity to make any last-minute adjustments or payments to ensure they meet their tax obligations for the year. It also serves as a deadline for taxpayers to avoid underpayment penalties for the tax year.