Quarterly Tax Deadlines
Important due dates for estimated quarterly tax payments for self-employed individuals and businesses.
If you're self-employed, a freelancer, or have income not subject to withholding, you're generally required to make estimated quarterly tax payments to the IRS.
2025 Quarterly Tax Deadlines
January 1 - March 31
Due Date: April 15, 2025
April 1 - May 31
Due Date: June 16, 2025
June 1 - August 31
Due Date: September 15, 2025
September 1 - December 31
Due Date: January 15, 2026
Who Needs to Make Estimated Tax Payments?
You generally need to make estimated quarterly payments if you expect to owe at least $1,000 in taxes when you file your return and:
- ✓You're self-employed (freelancer, contractor, business owner)
- ✓You have significant investment income (dividends, capital gains, interest)
- ✓You have rental income from properties
- ✓You receive retirement or pension income without withholding
- ✓You have side income (gig work, consulting, etc.)
How to Calculate Your Quarterly Payments
Safe Harbor Rule: To avoid underpayment penalties, pay the smaller of:
- • 90% of your current year's tax liability, or
- • 100% of your previous year's tax liability (110% if income > $150,000)
Divide this amount by 4 to get your quarterly payment amount.
Important Notes
- • Pay on time: Late payments may incur penalties and interest.
- • Payment methods: Pay online via IRS Direct Pay, EFTPS, or mail a check with Form 1040-ES.
- • Adjust as needed: If your income changes, adjust your remaining quarterly payments.
- • State taxes: Many states also require quarterly estimated payments—check your state's requirements.
Calculate Your Quarterly Payments
Use our self-employment tax calculator to estimate your quarterly payment amounts.
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