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Why are estimated taxes due “early” for the 2nd and 3rd quarters only?
Here's an answer copied from  https://www.quora.com/Why-is-the-second-quarter-of-estimated-quarterly-taxes-only-two-months Estimated taxes used to be paid based on a calendar quarter, but in   the 60's the Oct due date was moved back to Sept to pull the third   quarter cash receipts into the previous federal budget year which   begins on Oct 1 every year, allowing the federal government to begin   the year with a current influx of cash. That left an extra month that   had to be accounted for in the schedule somewhere.  Since individuals   and most businesses report taxes on a calendar year, the fourth   quarter needed to continue to end on Dec 31 which meant the Jan 15 due   date could not be changed, that left April and July 15 dues dates that   could change.  April 15 was already widely known as the tax deadline,   so the logical choice was the second quarter which had its due date   changed from July 15 to June 15.