Corporate installments of Estimated Tax Payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. If any due date falls on a Saturday, Sunday, or legal holiday, the installment is due on
the next regular business day.

However 2020 due dates do to COVID-19 are a little all over the board, this sure includes Estimated Tax Payments.

As of now Estimated Tax Schedule for 2020 is listed below:

Quarter            Due Date  
Q1                 7/15/2020
Q2                 6/15/2020
Q3                 9/15/2020
Q4                 12/15/2020

Yes, quarter 2 is due before quarter 1. Although I have a feeling the IRS will move it when they realize the oversight. 

IRS will continue to monitor issues related to the COVID-19 virus, and updated information will be posted on a special corona virus page on IRS.gov.

Materials posted in this article are for informational purposes only and should not be regarded as accounting or tax advice provided by YR Tax Compliance LLC. These materials have been prepared by professionals, however they should not replace professional services, and the user should seek advice before acting on any information presented. Every situation is uniquely different, and could make a world of difference on implementation of specific regulations.  YR TAX Compliance LLC assumes no obligation to provide notification of changes of tax laws, regulations or other factors that could affect the information posted.