- You are expected to owe at least $1,000 after all withholding and credits have been subtracted.
- You expect your withholding and credits to be less than the smaller of:
- 90% of the tax on the current return or
- 100% of the tax shown on your prior year return.
When are the payments due?
Estimated payments for 2024 were due on April 15 (2024), June 15 (2024), September 15 (2024) and then January 15, 2025. Estimated payments for 2025 will be due on April 15 (2025), June 15 (2025), September 15 (2025), and January 15 (2026).
To calculate the amount you should send in for your estimated payment use 100% of last year's tax liability divided by 4 payments (if you are making four payments for the year). If you missed a payment and are only making 3 payments for the year then divide by three.
How can I make my payments
You can either mail a check along with your payment voucher for each quarter, or you can make online payments using the IRS payment portal.
You can print out the payment voucher within our program by logging in and going to:
- Federal Section
- Payments and Estimates
- Vouchers for Next Year's Estimated Payments
- Enter your payment amounts and select Continue.
Then go to Summary and create a PDF. The payment vouchers will be included in the PDF of your return.
For more information, please review this link: Estimated Taxes.