2025 Federal Quarterly Estimated Tax Payments

Generally, the Internal Revenue Service (IRS) requires you to make quarterly estimated tax payments for calendar year 2025 if both of the following apply:

• you expect to owe at least $1,000 in federal tax for 2024, after subtracting federal tax withholding and refundable credits, and
• you expect federal withholding and refundable credits to be less than the smaller of:
  • 90% of the tax to be shown on your 2025 federal tax return, or
  • 100% of the tax shown on your 2024 federal tax return (only applies if your 2024 tax return covered 12 months - otherwise refer to 90% rule above only).

To calculate your federal quarterly estimated tax payments, you must estimate your adjusted gross income, taxable income, taxes, deductions, and credits for the calendar year 2025.  Form 1040-ES includes an Estimated Tax Worksheet to help you calculate your federal estimated tax payments.

Frequently Asked Questions

1. What are the filing dates for federal quarterly estimated tax payments?

*You do not have to make the payment due on January 15, 2026, if you file your 2025 tax return by January 31, 2026 and pay the entire balance due with your return.

2. How do I make federal quarterly estimated payments?

The IRS provides various methods for making 2025 quarterly estimated tax payments (refer to Form 1040-ES instructions):

• You may credit an overpayment on your 2024 tax return to your 2025 estimated tax;
• You may pay online using one of the IRS’ various methods;
• You may pay by Electronic Federal Tax Payments System (EFTPS)
• You may pay by phone;
• You may pay by mobile device by downloading the IRS2GO app;
• You may pay by cash at an IRS retail partner;
• You may mail your payment with payment voucher, Form 1040-ES.

3. What if I do not pay enough federal income tax in a timely manner for the calendar year 2025?

Generally, if you do not pay enough tax in a timely manner either through withholding or making estimated tax payments, you may be required to pay a penalty.

Please refer to IRS Publication 505, Tax Withholding and Estimated Tax, for a detailed discussion of the underpayment penalty, including exceptions to this penalty.

4. How do I obtain additional information regarding federal quarterly estimated tax payments?

Please refer to IRS Form 1040-ES Instructions and IRS Publication 505, Tax Withholding and Estimated Tax, for additional information regarding federal quarterly estimated tax payments or consult your personal tax advisor.