WASHINGTON, D.C. — The Internal Revenue Service reminds farmers and fishermen who chose to forgo making quarterly estimated tax payments that they must file their 2018 Form 1040 along with a payment for all taxes owed by Friday, March 1.

This special rule normally applies to taxpayers whose farming or fishing income was at least two-thirds of their total gross income in either the current or the preceding tax year. Farmers and fishermen choosing not to file by March 1 should have made an estimated tax payment by Jan. 15 to avoid a penalty.

IRS Direct Pay (www.irs.gov/payments/direct-pay) is a secure and easy way to quickly pay the tax amount due or make quarterly estimated tax payments directly from checking or savings accounts without any fees or pre-registration. It can be used to pay taxes for Forms 1040, estimated taxes or other associated forms.

IRS Direct Pay is available seven days a week and can be scheduled up to 30 days in advance. Millions of taxpayers have safely used it to make payments for the past five years.

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