The Federal payment due dates are based on the calendar or fiscal year of the business as listed on page 1 of the return. The total will be transferred to page 2 of Form 1040 or 1040 A and to Form 2210 or Form 2210 F, Underpayment of Estimated Tax.
If the taxpayer made Federal estimated tax payments but did not make them all on time, fill in the File/Pay entry with the date they will file and/or pay the tax due. Form 2210 will calculate the penalty based on the regular method.
The state due dates have been calculated the same as the Federal. If the state has different due dates, disregard the date suggested. If payment 1 was paid on or before the date due for payment 1, enter the amount for payment 1, etc.