Celeste owns a nail salon as a sole proprietorship. She will be making estimated payments to cover her tax liability. What are the standard due dates to make federal estimated tax payments? April 1st, June 1st, August 1st, and January 1st of the next year. April 15th, June 15th, September 15th, and December 31st. April 15th, June 15th, September 15th, and January 15th of the next year. March 15th, June 15th, September 15th, and January 15th of the next year