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Your taxes must be paid through out the year. That is, by either payroll withholding or making estimated payments on your estimated amount due quarterly...with a Form 1040-ES. Not making payments through the year will incur a penalty and interest charge whenever you do eventually pay. That would presumably be sometime before April 15, along with your return filing, for the year the payments should have been made.

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Q: When do you have to pay federal income tax?
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