If you miss first two 1040-es two payments can you send the next two?

Question

If you miss first two 1040-es two payments can you send the next two?

Answer 1

Of course. The IRS will always accept your money :)

Answer 2

Yes.  You might be penalized if they catch you that you should have made the earlier payments also, but if you have enough paid in by the fourth payment, chances are you'll be OK.

Answer 3

Send as much as you can of the first 2 payments now.  This will limit the Estimated Tax Penalty.

That is, your first payment would calculated as late from 4/15 to the date the IRS got the money; the second payment wuold be late from 6/15 until the IRS got the money, etc.  Don't wait until 9/15 to send in money as you will just extend the lateness of the first 2 payments by another 60 days....

Answer 4

Yes, of course.  

The due date for the third payment is Sep. 15th.  So to avoid penalties as much as possible send in your first two payments now.