I believe if you anticipate owing the govenment you can pay before the year is out. Here's another thing. If you end up owing the IRS more than a certain percentage of your income you are penalized for underpayment of taxes. So, it would be to their advantage to pay it before 12/31/04. These folks need to talk to a tax advisor..problem is that most of them probably don't have the fund to pay for advice. I suppose they could just call the IRS and get an opinion on when to pay. If it was me, I'd pay it before the end of the year to avoid the possible penalty. If you overpay they'll issue a refund.