2025 Estimated Tax Due Dates

Staying on top of your estimated tax due dates is one of the most important things you can do as a self-employed worker. Miss a deadline, and the IRS charges penalties. Here is everything you need to know about the 2025 quarterly tax payment schedule.

2025 Quarterly Due Dates

The IRS splits the tax year into four unequal payment periods. Q1 covers January 1 through March 31, with payment due April 15, 2025. Q2 covers April 1 through May 31, with payment due June 16, 2025. Q3 covers June 1 through August 31, with payment due September 15, 2025. Q4 covers September 1 through December 31, with payment due January 15, 2026. Notice that Q2 only covers two months while Q3 covers three. The June payment comes quickly after the April one, catching many people off guard.

What Happens If You Miss a Due Date

The IRS charges an underpayment penalty on late or insufficient estimated tax payments. The penalty rate is based on the federal short-term interest rate plus 3 percentage points, currently around 8% annualized. The penalty is calculated separately for each quarter, so being late on one payment does not affect payments you made on time. If a due date falls on a weekend or federal holiday, the deadline moves to the next business day.

Who Needs to Pay Quarterly

You generally need to make estimated tax payments if you expect to owe $1,000 or more when you file your return and your withholding and credits will not cover at least 90% of your current year tax or 100% of your prior year tax. This applies to freelancers, independent contractors, sole proprietors, partners, S-corp shareholders, and anyone with significant income not subject to employer withholding.

How to Make Payments

The fastest way to pay is through IRS Direct Pay at irs.gov/payments. You can also pay through the Electronic Federal Tax Payment System (EFTPS), by credit or debit card (fees apply), or by mailing a check with Form 1040-ES. For state estimated taxes, check your state tax authority website for payment options.

Tips for Staying on Track

Set calendar reminders two weeks before each due date. Consider setting up automatic payments through EFTPS. If your income fluctuates, you can use the annualized installment method (Form 2210 Schedule AI) to adjust payments quarter by quarter. Many self-employed people find it easiest to set aside 25-30% of every payment in a separate savings account dedicated to taxes.