Hi Phil,

Thanks for your reply and help.

The reason I wanted to do it early is because I pretty much know I only need to make a nominal amount of payment this year, and I am basically splitting up the payments fairly evenly between the quarters. I like to have them mailed out as soon as I can, as I don't like forgetting about them, or making sure the envelopes and forms are perfectly made out, etc. I am somewhat OCD about filling out the little slips neatly, and I enjoy when they are in the mail and I am done with the whole process. I probably should consider doing it electronically, but I always worry that if I find I don't need to pay quarterly anymore due to a change in my circumstance, will I be obligated to continue paying since I set up an electronic account with the IRS and state?

By the way, my accountant likewise chastises me about paying early and overpaying. I overpay as well, and he always marvels at the refunds I get, saying I shouldn't do it.