I spend a lot of time with the office staff at our client sites, most often with the accounting and bookkeeping group. I’m always surprised to hear that payroll-related taxes are paid the same day the payroll checks are dated, rather than by the due date. Although I agree that it is better to be safe than sorry, positive cash flow is really important, too, and it’s expensive to draw on that line of credit. Paying taxes on time is a responsibility and a necessity, but there’s no good reason to pay them early! – CMW