When Are Quarterly Taxes Due? 2025 Deadlines for Freelancers
If you earn freelance or 1099 income, the IRS expects four estimated tax payments throughout the year — not one lump sum in April. Here's exactly when each payment is due in 2025 and what happens if you miss a date. For the full framework on who owes estimated payments, how to calculate your amount, and how to submit through IRS Direct Pay, see How To Pay Quarterly Taxes.
The 2025 IRS Tax Calendar: Four Due Dates You Need to Know
The IRS divides the year into four estimated tax periods, but the coverage windows are uneven — Q2 only spans two months, and Q4 stretches into the following January. These are the 2025 estimated tax due dates (2025 IRS rules):
- Q1 — covers January 1 through March 31 · due April 15, 2025
- Q2 — covers April 1 through May 31 · due June 16, 2025
- Q3 — covers June 1 through August 31 · due September 15, 2025
- Q4 — covers September 1 through December 31 · due January 15, 2026
When a deadline falls on a weekend or federal holiday, the IRS shifts it to the next business day — that's why Q2 lands on June 16 rather than June 15 in 2025. Always confirm against the official IRS tax calendar at the start of each year.
Why Q4 Estimated Taxes Are Different
The Q4 deadline — January 15, 2026 — is most commonly overlooked. One exception: file your full federal return and pay any remaining balance by January 31 and the IRS waives the Q4 estimated payment entirely. For details on this exception and how it interacts with your April filing, see How To Pay Quarterly Taxes.
Form 1040-ES and the IRS Payment Voucher System
Form 1040-ES covers estimated taxes for individuals and includes four payment vouchers — one per quarter. Attach the corresponding voucher when mailing a check; electronic payments don't require one. For full payment instructions, see How To Pay Quarterly Taxes.
Electronic payments through IRS Direct Pay or EFTPS don't require a voucher, but you still select the quarter and tax year during the payment flow. For a step-by-step walkthrough of every payment method, see How To Pay Quarterly Taxes.
What Happens If You Miss a Deadline
Missing a quarterly deadline triggers only a small underpayment penalty on that quarter's shortfall — it doesn't compound across the year. The IRS waives it entirely if your payments cover 90% of current-year liability or 100% of last year's tax (110% if prior-year AGI exceeded $150,000). For more on penalty calculations, see How To Pay Quarterly Taxes.
If you went self-employed partway through 2025, you're not automatically required to make all four payments — only the quarters after your income started. The IRS only expects payments for periods in which you actually had taxable income without withholding.
FTB Estimated Tax Payments: California's Separate Calendar
California's Franchise Tax Board/FTB runs its own estimated tax payment schedule, and it doesn't mirror the IRS calendar. The FTB requires payments in April, June, and January — but the Q3 federal deadline in September has no direct California equivalent. Instead, California front-loads more of the obligation: the first two FTB payments each cover 30% of your estimated state liability, while the January payment covers the remaining 40%.
The FTB due dates for 2025 are April 15, June 16, and January 15, 2026 — no September payment required. California underpayment penalties apply independently of the IRS, so missing one doesn't affect your federal standing. For full guidance on managing both schedules, see How To Pay Quarterly Taxes.
Your 2025 Quarterly Tax Checklist
Before each due date, recalculate your estimated amount if your income changed significantly since your last payment. For the complete guide on calculating your quarterly amount and submitting through IRS Direct Pay, see How To Pay Quarterly Taxes.