Estimated Tax Payments for UBTI & UDFI

If your self directed IRA or 401(k) plan is engaging in investments that generate exposure to Unrelated Business Taxable Income tax (UBTI) or Unrelated Debt Financed Income tax (UDFI), estimated tax payments are due quarterly.

If you expect to have a total tax liability of more than $500 for the year, then estimated taxes must be paid quarterly.  IRS form 990-W is used to calculate expected taxes and quarterly estimated payments.

Tax payments must be made using the Electronic Federal Tax Payment System (EFTPS) and may not be submitted by mail.

Please work with your licensed tax professional for specific guidance on this topic and assistance with any filings.

Quarterly Due Dates

Quarterly Due Dates are as follows, the the due date moving to the following Monday if the 15th falls on a weekend:

Q1 – April 15

Q2 – June 15

Q3 – September 15

Q4 – January 15

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