1Q 2025 ES Payments, Individuals – Due Date

If you are self-employed or have other income that requires you to make quarterly estimated tax payments, please note the following important dates:

2024 Estimated Tax Payment Due Dates

• 1Q) April 15, 2025
• 2Q) June 16, 2025
• 3Q) September 15, 2025
• 4Q) January 15, 2026

There are three ways to make these payments:

1. If you are enrolled with the IRS to make your payment electronically via EFTPS, you can do so on the IRS website. This is the best and most secure way to make your payment, and the IRS will track all payments made on your account.
2. Use the IRS Direct Pay website to make a one-time payment, with no preregistration needed. This option is called “direct pay.”  It is a good way to make a payment while waiting for the IRS approval process to create your own dedicated EFTPS account.
3. If you want to mail a check with your 1040-ES voucher, please make your check payable to “United States Treasury” and list your social security number and tax year in the memo line of your check. Mail your check and 1040-ES voucher to the address below:

Internal Revenue Service
PO Box 1300
Charlotte, NC 28201-1300

Should you have any questions regarding how to make your estimated tax payments, please don’t hesitate to give us a call at 972-503-1040.