Taxpayers with income from farming or fishing have until Wednesday, March 1, to file their 2016 Form 1040 and pay the tax due to avoid making estimated tax payments, the IRS said.

This rule generally applies if farming or fishing income was at least two-thirds of the total gross income in either the current or the preceding tax year.

Farmers and fishermen choosing not to file by March 1 should have made an estimated tax payment by Jan. 17 to avoid a penalty.

Payment options include IRS Direct Pay and paying federal business taxes electronically; the latter requires enrollment in the Electronic Federal Tax Payment System (https://www.irs.gov/uac/eftps-the-electronic-federal-tax-payment-system). Additional options are available at IRS.gov/payments.

Jeff Stimpson is a veteran freelance journalist who previously served as editor of The Practical Accountant.