The tax program that my tax preparer uses spit out Calif estimated tax payment vouchers for 2011 with uneven payments, namely 30% in Apr, 40% in Jun, zero in Sep and 30% in Jan'12.
Is there any reason for such unevenness, especially zero in Sep -- perhaps something specific to Calif?
(The federal est tax payments are even.)
I know: this is a question for my tax preparer. But I don't want to bother him with it at this busy time of year. The question comes up every year, and I tell myself I will ask him after Apr, when he comes up for air. And every year, I forget. Or I decide not to bother him after all, having already adjusted the payments myself so they are even.
I could understand shifting the burden from Jan'12 into Sep. But I make the 4th payment before Dec 31 anyway.