When do I have to make quarterly estimated tax payments to my state?

Most states that have an income tax require estimated payments on roughly the same schedule as the IRS if you expect to owe more than a small threshold after withholding, commonly $500 or $1,000 depending on the state. This often catches retirees taking IRA distributions, freelancers, landlords, and investors with large capital gains. Each state sets its own due dates, thresholds, and safe-harbor rules, and some don't perfectly mirror the federal quarters. Underpaying triggers a state underpayment penalty separate from any federal one. Check your state department of revenue for the exact form, minimum threshold, and payment portal. If your income is uneven, most states allow an annualized-income method so you pay more in high-earning quarters rather than in even installments.