Why 80% of Law Firms Overpay in Quarterly Estimated Tax Payments
Founder of Core Solutions Group Inc. Chelsea M. Williams

Why 80% of Law Firms Overpay in Quarterly Estimated Tax Payments

A Guide to Mastering Your Firm's Estimated Quarterly Tax Payments: A Strategic Approach for Law Firm Owners

If you have ever found yourself overpaying on estimated quarterly tax payments, you’re not alone. That is exactly what we are going to be talking about. As an accounting and fractional CFO provider specializing in law firms, Core Solutions Group understands the unique challenges faced by professionals in the legal industry. To sum it up, overpaying estimated taxes is a result of your tax preparer not being proactive about managing and calculating your payments. How about instead of giving to IRS an interest-free loan we take those tens of thousands of dollars into a HYSA (high-yield savings account) for business where your money can earn up to 6% interest?

Ready to take control of your finances and make the upcoming tax payments a breeze? We're unpacking the essentials of estimated quarterly tax payments, offering valuable insights to help you smoothly navigate this process.

Understanding the Due Dates

It's essential to be aware of the due dates for estimated quarterly tax payments to avoid penalties and ensure compliance. Mark Your Calendars! Here are the payment periods and their corresponding due dates:

Sole Proprietors/LLC/LLP/S Corp:

  1. Payment Period: January 1 – March 31: Due Date: April 15, 2024
  2. April 1 – May 31: June 17, 2024
  3. June 1 – August 31: September 16, 2024
  4. September 1 – December 31: January 15, 2025

C Corp:

  1. Due Date: April 15, 2024
  2. June 15, 2024
  3. September 15, 2024
  4. December 15, 2025

For the Love of Law, Throw Your Vouchers in the Trash.

Traditionally, tax preparers provide four vouchers based on the previous year's tax return. However, your most recent year's financials most likely will not look the same as your coming year’s projections. Relying on those vouchers alone is making assumptions about your firm, assuming your prior year is going to look exactly like your upcoming year. More often than not this is not the case. A great example of this was during 2020 when the pandemic hit it heavily impacted every business’s financials. If you relied on your vouchers alone from 2019, you would have heavily overpaid in estimated tax payments as opposed to making actual calculations.

So what’s the cure? We recommend a different approach: Throwing away through vouchers for Q2 and Q4.

As a fellow business owner, we understand the importance of staying ahead of the game. January 15th is approaching, and it signifies the last deadline of 2023 for estimated tax payments. Let's discuss a strategic approach to make this process smoother and more efficient.

Utilize Those Vouchers for Q1 and Q3

During the hectic period of Q1, consider using the provided vouchers for the first and second quarters. Tax preparers are typically swamped during this time, making it a challenge to get a hold of them let alone to obtain the most accurate calculations. So don’t bother, instead, reconcile the different in Q2 and Q4.

Collaborate for Q2 and Q4 (here’s where you save)

For the second and fourth quarters, collaborate closely with your tax professional. Provide them with up-to-date financial statements to ensure accurate calculations based on real-time data. This approach helps you avoid the pitfalls of relying solely on the previous year's scenario. The best case scenario would be to hand over your Q2 (April 1 – May 31) financials to your tax preparer between May 31st and the due date of June 17th to get the most accurate calculations for your quarterly payment.

Now we know that sometimes getting your financials from your accountant or bookkeeper and to your tax preparer all before the 15th due date is daunting if not impossible. So here’s what we recommend, for example for Q2 payments give your tax preparers your Q1 (January 1 – March 31) financials. Your tax preparer can then take your Q1 numbers, average them, estimate your upcoming months, and then run a more accurate calculation. These are still going to give you a more accurate picture of your current financials for a more accurate calculation of your quarterly estimated payment.

Calculations = real-life numbers

It’s assumptions versus facts.

Calculating Your Estimated Tax Liability

This is where Core Solutions Group comes in. As your financial guru, we pride ourselves on playing nice with the other key financial players you need, one of which is your tax preparer. We send our monthly accounting client’s financial reports directly to their tax preparer to ensure this is on the right track. Think of us as the middleman between you and your tax preparer, dedicated to ensuring your estimated tax payment calculations are as precise as possible.

How Core Solutions Group Can Assist You

If you're ready to take the guesswork out of estimated tax payments and avoid unexpected surprises during tax season, consider partnering with Core Solutions Group. We've got your back, providing a seamless connection between you and your tax preparer.

Our Expertise:

  • Monthly bookkeeping
  • Payroll
  • Providing Accurate Financials
  • Strategic Collaboration with Your Tax Preparer
  • Cash Management System That Will Set Aside Your Tax Dollars
  • Fractional CFO Advisory

Get in Touch: Ready to tackle estimated taxes together? Reach out to Core Solutions Group , and we'll send your financials directly to your tax preparer. Let's ensure your estimated tax payments align with your current financial scenario and pave the way for a hassle-free tax season.


Take advantage of our FREE Financial Analysis so we can take a look at and get a better understanding of your tax positioning.

Molly Kremer, Esq. - The Billing Coach

I Help Lawyers Capture and Count More of Their Billable Time Every Day - In a Stress-Free Way

4 个月

Wow! Shocking but not surprising!

Jeanine Mouchawar

Parenting Coach. I help parents with teens know what to say and do to feel close again.

4 个月

Great post! Owners of law firms will find this article valuable.

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