<P> Prior to 1976, the fiscal year began on 1 July and ended on 30 June . The Congressional Budget and Impoundment Control Act of 1974 made the change to allow Congress more time to arrive at a budget each year, and provided for what is known as the "transitional quarter" from 1 July 1976 to 30 September 1976 . An earlier shift in the federal government's fiscal year was made in 1843, shifting the fiscal year from a calendar year to one starting on 1 July . </P> <P> For example, the United States government fiscal year for 2018 is: </P> <Ul> <Li> 1st quarter: 1 October 2017--31 December 2017 </Li> <Li> 2nd quarter: 1 January 2018--31 March 2018 </Li> <Li> 3rd quarter: 1 April 2018--30 June 2018 </Li> <Li> 4th quarter: 1 July 2018--30 September 2018 </Li> </Ul> <Li> 1st quarter: 1 October 2017--31 December 2017 </Li>

When does the third quarter of the year start