Federal estimated tax payments are periodic payments made directly to the IRS to cover income tax, self-employment tax, and other applicable taxes. These payments are typically required when income is not subject to withholding.
Who Needs to Make Estimated Payments?
You may need to make estimated payments if:
- You are self-employed, a freelancer, or a gig worker
- You owed tax on your prior year’s return and expect to owe again
- You receive income from sources such as:
- Interest, dividends, or capital gains
- Rental income
- Retirement distributions without withholding
- Alimony (from pre-2019 agreements)
You are required to make estimated payments if you expect to owe $1,000 or more in federal tax after subtracting withholding and refundable credits.
Safe Harbor Rules
To avoid penalties, you must pay:
- 90% of your current year’s tax liability, or
- 100% of your prior year’s tax liability (or 110% if your 2024 AGI was over $150,000)
2025 Quarterly Payment Deadlines
| Quarter | Income Period | Payment Due Date |
| Q1 | Jan 1 – Mar 31 | April 15, 2025 |
| Q2 | Apr 1 – May 31 | June 16, 2025 |
| Q3 | Jun 1 – Aug 31 | September 15, 2025 |
| Q4 | Sep 1 – Dec 31 | January 15, 2026 |
If you file your 2025 tax return by February 2, 2026, and pay any remaining tax due, you may skip the January 15 payment.
How to Make Payments
Starting September 30, 2025, the IRS requires electronic payments for estimated taxes:
- IRS Direct Pay (from bank account)
- Electronic Federal Tax Payment System (EFTPS)
- Debit/Credit card via IRS-approved processors
Paper checks will be phased out due to Executive Order 14247.
Where to Report Estimated Tax Payments
To enter your estimated payments, go to:
- Federal
- Payments & Estimates
- Federal Estimated Tax Payments