Quarterly Tax Deadlines 2025

Never miss an estimated tax payment deadline. Mark these dates in your calendar.

Q1 2025

January 1 - March 31, 2025

First quarter estimated tax payment for income earned January through March 2025

Past Due Date

April 15, 2025

Q2 2025

April 1 - May 31, 2025

Second quarter estimated tax payment for income earned April through May 2025

Past Due Date

June 16, 2025

Q3 2025

June 1 - August 31, 2025

Third quarter estimated tax payment for income earned June through August 2025

Past Due Date

September 15, 2025

Q4 2025

September 1 - December 31, 2025

Fourth quarter estimated tax payment for income earned September through December 2025

Due Date

January 15, 2026

Important Information

  • Weekend/Holiday Rule: If a deadline falls on a weekend or federal holiday, the due date is automatically extended to the next business day. For example, if April 15 falls on a Saturday, the deadline becomes April 17 (Monday).
  • Payment Methods: You can pay quarterly taxes online through the IRS Direct Pay system, Electronic Federal Tax Payment System (EFTPS), by credit/debit card, or by mailing Form 1040-ES with a check. Online payments are processed immediately and provide instant confirmation.
  • Penalty Avoidance: Underpayment penalties may apply if you don't pay enough estimated tax throughout the year. The penalty is typically 0.5% per month on the underpaid amount. Use our Quarterly Tax Calculator to ensure you're paying the correct amount.
  • State Taxes: Many states also require quarterly estimated tax payments. Check your state's tax agency website for specific deadlines and requirements. State deadlines may differ from federal deadlines.

Safe Harbor Rules - Avoid Penalties

The IRS provides "safe harbor" rules that allow you to avoid underpayment penalties if you meet one of these requirements:

  • 1.90% of Current Year Tax: Pay at least 90% of your current year's total tax liability through estimated payments. This is the most common method for those with stable or growing income.
  • 2.100% of Prior Year Tax: Pay at least 100% of your previous year's total tax liability. If your adjusted gross income (AGI) was over $150,000 ($75,000 if married filing separately), you must pay 110% of the prior year's tax. This method is ideal if your income is similar year-over-year.
  • 3.Annualized Income Method: Calculate payments based on your actual income earned each quarter. This method is best for those with irregular or seasonal income patterns.

Note: Our quarterly tax calculator automatically applies safe harbor rules to help you determine the minimum payment needed to avoid penalties.

How to Calculate Your Quarterly Payments

Use our free Quarterly Tax Calculator to estimate your payments. The calculator considers:

  • • Your expected annual income
  • • Federal income tax rates
  • • Self-employment tax (15.3%)
  • • State income tax (if applicable)
  • • Deductions and credits
  • • Safe harbor calculations

All calculations are performed locally in your browser - we never see or store your financial information.