Farmers and fishermen who chose to forgo making quarterly estimated tax payments for 2015 generally must file their 2015 federal return and pay any tax due by Tuesday, March 1.

Taxpayers with income from a farming or fishing business can sometimes avoid making estimated tax payments by filing a return and paying the entire tax due on or before March 1 of the year the return is due. This rule generally applies if farming or fishing income was at least two-thirds of a taxpayer’s total gross income in either the current or the preceding tax year.

The IRS encourages use of its free Direct Pay tool that allows individuals to pay income tax directly from checking or savings accounts without any fees or pre-registration.

Direct Pay cannot be used to pay the federal highway use tax, payroll taxes or other business taxes.

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