Yes, 4th quarterly for 2017 is due by Jan 15, 2018, and goes on 2017 taxes. A little trick- when I had my business, I paid quarterlies, and then before the 4th quarterly was due on Jan 15, I'd go through my income and expenses after they were all in at year end, and make sure my 4th quarterly payment was enough to finish paying the taxes for the previous year. Not exactly what the IRS had in mind, I'm sure, but it saved me some penalties if I had more than anticipated income.
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Today's Featured Article - Oil Bath Air Filters - by Chris Pratt. Some of us grew up thinking that an air filter was a paper thing that allowed air to pass while trapping dirt particles of a particles of a certain size. What a surprise to open up your first old tractor's air filter case and find a can that appears to be filled with the scrap metal swept from around a machine shop metal lathe. To top that off, you have a cup with oil in it ("why would you want to lubricate your carburetor?"). On closer examination (and some reading in a AC D-14 service manual), I found out that this is a pretty ingenious method of cleaning the air in the tractor's intake tract.
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