Estimated Quarterly Tax Dates in 2025

Do you work in the US and earn over a certain amount? If so, you may need to pay federal (and possibly state) income taxes. 

If you’re an employee (meaning you receive a W-2), your employer will withhold taxes from your regular paycheck. But if you’re self-employed, a gig worker, or a business owner, you’re responsible for paying income taxes yourself. For most, this means making estimated quarterly tax payments at specific times throughout the year. 

If this all sounds complicated, don’t worry. Learn more about estimated taxes, quarterly tax payment due dates, and guidance on how to pay them.

Who pays estimated taxes?

In the United States, we have a “pay-as-you-go” tax system. That means the government expects to receive your tax payments as you earn your income throughout the year. When working for an employer, employees have a certain amount of taxes automatically withheld from their paychecks as they earn their wages. 

If you’re a W-2 worker, the amount your employer withholds is based on your total earnings and the information you provided on your W-4 (employee’s withholding certificate). The IRS has a tool available for taxpayers to estimate federal income tax withholding. 

However, some taxpayers may need to make quarterly estimated tax payment dates. Unless you meet certain exceptions, you need to pay estimated taxes if you expect: 

• To owe at least $1,000 in federal income taxes after subtracting any withholdings and refundable tax credits. 
• Your total withholding and refundable tax credits to be less than the smaller of:  
• 100% of the previous year’s total tax liability (or 110% for taxpayers with an adjusted gross income higher than $150,000 if filing jointly or $75,000 if Married Filing Separate)
• 90% of this year’s total tax liability 

What that means is you’ll commonly have to pay estimated taxes if you’re: 

• Self-employed: Those who receive a 1099 rather than a W-2 (like freelancers, independent contractors, and gig workers) typically don’t have taxes withheld from their pay throughout the year. As a result, they may need to pay quarterly taxes if they expect to owe at least $1,000 when they file. 
• Business owner: Any corporation expecting to owe at least $500 may need to pay estimated income tax. 
• Others: S corporation shareholders and partners may be subject to estimated tax if they expect to owe $1,000 or more when filing. 

You will not be required to make estimated tax payments if you had no tax liability last year, were a US citizen or resident for the full year, and your prior tax year covered a full 12-month period.

When Are estimated taxes due?

Quarterly estimated tax payment dates usually fall on the 15th of April, June, September, and January (of the following year). 

However, quarterly tax dates can vary slightly. If the 15th falls on a weekend or federal holiday, your tax payment will be due the following weekday (assuming it’s not also a holiday). 

The IRS doesn’t offer any extensions to its quarterly tax payment due dates. If you skip making a quarterly payment or pay late, you may be subject to a penalty. To avoid paying more than you need to, double-check a given year’s quarterly tax deadlines ahead of time—just in case. 

It’s possible to avoid a penalty by: 

• Using the annualized installment method. If you earn your self-employment income unevenly during the year, you may be able to use an annualized installment method at tax time and avoid a tax penalty for not paying estimated taxes every quarter due to fluctuating income. 
• Pre-pay or pay more estimated taxes. Consider paying estimated tax payments quarterly even if the payment in a prior quarter may be higher than the amount required or not even due yet.  This ensures you are still paying enough in estimated taxes to avoid underpayment as you earn more income at a later date. 

*Note that if you are a victim of a recent federally declared disaster, IRS tax filing and payment deadline extensions are available to you. You can check for additional relief information on the IRS disaster relief page.

Due dates for estimated taxes in 2025

These are the self-employment quarterly tax dates for 2025. These dates apply to anyone subject to estimated quarterly taxes. 

Period in which you earned income	Quarterly tax deadline
September 1 to December 31, 2024 (for tax year 2024)	January 15, 2025
January 1 to March 31, 2025	April 15, 2025
April 1 to May 31, 2025	June 16, 2025 (Monday)
June 1 to August 31, 2025	September 15, 2025
September 1 to December 31, 2025	January 15, 2026

Note: These deadlines come directly from the IRS quarterly estimated tax payment dates page. The IRS official website provides up-to-date information on these deadlines throughout the year.

How do I calculate my estimated taxes?

When calculating your estimated tax payments, you’ve got a few options. 

• Use last year’s info: One common method is to calculate your payments based on the previous year’s tax liability. Say you owed $15,000 in total income taxes in 2024. Take that number and divide it by four—the number of required quarterly tax payments—to get $3,750. Assuming your income doesn’t fluctuate much, you’ll owe roughly that amount on each upcoming quarterly tax deadline. 
• Annualize: Another option is to annualize. With this method, you calculate your estimated quarterly taxes based on your year-to-date earnings. Then, either on or before the quarterly tax due date, you’ll pay taxes based on the most recent quarter’s earnings. This method usually works best for those whose income fluctuates significantly every year or quarter. 

The IRS has forms you can use to calculate your estimated tax payments. If you’re an individual taxpayer (including partners, sole proprietors, and S-Corp shareholders), you’ll typically use Form 1040-ES for this. Nonresident aliens can use Form 1040-ES(NR). If you’re filing as a corporation, you can use Publication 542 (formerly called Form 1120-W). 

Be sure to factor in any tax deductions and credits when determining your estimated tax amount. If you overpay, you can either get a refund or use the excess payment and apply it to next year when filing your tax return. 

There are special rules and exclusions, so if you’d rather not figure your estimated tax payments yourself, you can always use QuickBooks Self-Employed. This tax software tracks your income, expenses, and more to determine your estimated taxes and ensure you don’t miss a quarterly estimated tax payment date. QuickBooks Self-Employed can also automatically export your Schedule C info to TurboTax Premium for easier annual tax filing. 

If you use TurboTax to file, we’ll also automatically figure your estimated quarterly tax payments and print out quarterly payment vouchers you can send to the IRS. You can also use TurboTax TaxCaster to estimate your overall tax picture and help you determine if you should make any estimated tax payments.

How do I pay estimated taxes?

Knowing what you owe is half the battle. You’ll still need to get those quarterly tax payments in by the deadlines. Here are a few ways to pay: 

• Use the Electronic Federal Tax Payment System (EFTPS) to pay your estimated taxes. It facilitates instant payments and is free to use. 
• Mail in your payment. The IRS has specific mailing addresses based on the state where you live. Please be aware that your payments should be postmarked by the due date to avoid penalties. 
• Pay estimated taxes through your online IRS account, the IRS2Go mobile app, or IRS Direct Pay (which lets you pay using your bank account). If you pay using your account, you can also check your payment history and other tax records. 
• Pay via debit card, credit card, and even certain digital wallets (like Click to Pay and PayPal). Payments go through a secured third-party processor—either Pay1040 or ACI Payments, Inc. Each processor has its own fees, accepted payment methods, and payment limits. 
• If you owe a small amount (usually less than $1,000), you can pay estimated taxes with cash, prepaid card, money order, or cashier’s check at a retail partner. 
• QuickBooks Self-Employed allows you to electronically file your quarterly estimated tax payments to the IRS. E-filing is fast and results in fewer errors because you won’t have to re-enter information into your checkbook or the IRS computer system.

Get help with paying your estimated taxes

If you’re a business owner, self-employed individual, or W-2 employee who hasn’t had enough tax withheld from your paycheck, you may have to pay estimated taxes. But don’t fret—you don’t have to go it alone. 

TurboTax can help you with your quarterly taxes by determining your estimated payments and generating payment vouchers for you. With a few simple questions, you’ll also find out which tax credits and deductions you’re eligible for. Just be sure to meet those quarterly tax dates so you don’t get penalized. 

You can also use QuickBooks Self-Employed to automatically calculate your tax liability so you don’t have to. It will also track your mileage, income, and expenses, as well as capture your receipts and estimate your quarterly taxes year-round. Your information can then be easily exported to TurboTax Premium at tax time for an easier filing experience.