Are capital gains due immediately or at tax time? I sold a rental property on September 15th, 2022. Can I file this when I do my taxes in January 2023?

Q. Are capital gains due immediately or at tax time?

A. Technically, immediately. The U.S. income tax system is "pay as you go".

That said, it's really optional. You can wait and pay at tax time.  You may have to pay a small "underpayment" penalty.

You will owe no penalty if:

- 1. You owe less than  $1,000 at tax time, after subtracting your withholding and credits or
- 2. Your withholding and credits are more than the smaller of 90% of the tax  on your current year’s (2022) tax return, or  100% of the tax shown on your prior year’s (2021) tax return. (110% if your income was more than $150K) .