Are 2007 Estimated Taxes 1st quarter also due on 4/17?

Question

Since federal tax returns are not due until 4/17, does this
also apply to the 1st quarter estimated tax? I'm planning
to apply my refund towards the 1st payment.

Answer 1

Yep!

Your Form 1040ES calculations should have reflected the amount of the refund being carried over to 2007, or you can simply reduce the first payment by the amount of the refund carried over. If you messed up and asked for a refund, you'll have to make the first estimated payment on the 17th and wait for your refund check to even the score.