(a) Farmers. — In the case of an individual whose estimated gross income from farming for the taxable year is at least two- thirds of the total estimated gross income from all sources for the taxable year, in lieu of the date prescribed in § 30261(a) of this title the due date to pay the estimated tax for the taxable year shall be January fifteen (15) of the following taxable year; and if such an individual files a return on or before January 31 of the following taxable year, and pays in full the amount computed on the return as payable, the estimated tax shall be deemed as paid on or before January fifteen (15).(b) Application to taxable years of less than twelve months. — Sections 30260 and 30261 of this title and subsection (a) of this section, shall apply to taxable years of less than twelve (12) months as prescribed by the Secretary through regulations.(c) Fiscal years. — In the application of §§ 30260 and 30261 of this title and subsection (a) of this section, as to a taxable year starting on any date other than January 1, the months specified therein shall be substituted by the months which correspond thereto. History —Jan. 31, 2011, No. 1, § 1061.22, retroactive to Jan.

year starting on any date other than January 1, the months specified therein shall be substituted by the months which correspond thereto. History —Jan. 31, 2011, No. 1, § 1061.22, retroactive to Jan. 1, 2011; Sept. 19, 2014, No. 159, § 3.