For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you don't pay enough tax by the due date of each payment period, you may be charged a penalty even if you're due a refund when you file your income tax return at the end of the year.
You may pay online, by phone or from your mobile device using the IRS2Go app. Visit Make a payment to view all payment options.
| Payment period | Due date |
|---|---|
| Jan. 1–March 31 | April 15 |
| April 1–May 31 | June 15 |
| June 1–Aug. 31 | Sept. 15 |
| Sept. 1–Dec. 31 | Jan. 15* of the following year. *See January payment in Chapter 2 of Publication 505, Tax Withholding and Estimated Tax |
| Fiscal year taxpayers | If your tax year doesn't begin on Jan. 1, see the special rules for fiscal year taxpayers in Chapter 2 of Publication 505 |
| Farmers and fishermen | See farmers and fishermen in Chapter 2 of Publication 505 |
Note: If the due date for making an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that's not a Saturday, Sunday, or legal holiday.