What are the 2025 IRS estimated tax payment due dates and amounts?

1. The calendar you need to mark: the four payment dates

For most calendar‑year individual taxpayers the IRS divides the year into four estimated‑tax payment periods and the due dates for tax year 2025 were the first quarter April 15, 2025; second quarter June 16, 2025 (moved because June 15 fell on a weekend or for other calendar reasons); third quarter September 15, 2025; and the fourth quarter January 15, 2026 ^{[3] [2] [4] [1]}. The IRS explains that when a due date lands on a Saturday, Sunday, or legal holiday the deadline shifts to the next business day ^{[8] [1]}.

2. Why June 16—not June 15—and the weekend/holiday rule

Multiple practical guides and IRS notices confirm that the typical “15th of April, June, September, January” rule still governs but that calendar adjustments occur; in 2025 the second‑quarter date was specifically flagged by the IRS as Monday, June 16, 2025 ^{[2] [1]}. Investopedia and IRS pages reiterate the formal rule that a due‑date on a weekend or legal holiday becomes due the next business day ^{[8] [9]}.

3. Amounts: how much to pay (calculation rules, not flat amounts)

There is no single “amount” the IRS assigns every taxpayer for each quarter; estimated payments should equal either 90% of your 2025 tax liability or 100% of the tax shown on your 2024 return (110% if higher‑income thresholds apply—sources reference the standard safe‑harbor rules and the 90%/100% tests) so you avoid underpayment penalties ^[6]. The IRS and university tax guidance direct taxpayers to use Form 1040‑ES worksheets or Publication 505 to compute quarterly installments and note you can credit an overpayment on your 2024 return toward 2025 estimated tax ^{[5] [6]}.

4. Special categories: farmers, fishermen, and disaster victims

Calendar‑year farmers and fishermen who derive at least two‑thirds of their gross income from those activities generally have only one estimated payment due—January 15, 2026—for the 2025 tax year, per Publication 505 guidance ^[5]. The IRS also issues targeted relief—such as postponed deadlines for taxpayers in Hurricane‑affected areas—so affected taxpayers may have different due dates ^[10]. Always check whether you’re in a relief zone because national dates may not apply ^[10].

5. Jan. 15 exception if you file early

Several university and IRS guidance pieces note a practical workaround: you do not have to make the Jan. 15, 2026 estimated payment if you file your 2025 tax return by January 31, 2026 and pay the full balance when you file; that option can simplify year‑end planning for some taxpayers ^{[6] [7]}.

6. Payment methods and timing to prove on‑time payment

The IRS accepts electronic payments (Direct Pay, EFTPS, debit/credit, Treasury options) and payments by voucher with Form 1040‑ES; the “postmark” rule for mailed vouchers applies but electronic timestamps remove ambiguity—IRS reminders emphasize paying on time to avoid penalties ^{[3] [6]}. Institutions like Block Advisors underline that postmark dates and electronic confirmations determine timeliness when a deadline is close or shifted ^[1].

7. Sources disagree? Where guidance is consistent and where to watch for updates

All cited sources converge on the same core dates and rules (April 15, June 16, Sept. 15, Jan. 15, with weekend/holiday shifts and special‑case exceptions) and point taxpayers to Publication 505 and Form 1040‑ES for calculations ^{[3] [2] [5] [6]}. Caveats remain: regional disaster relief, individual filing status, and differing safe‑harbor thresholds can change what you actually owe per installment—check IRS releases and Publication 505 when planning ^{[10] [5]}.

Limitations and next steps: this summary uses IRS and tax‑advisor materials in the provided sources; it does not compute your required quarterly amounts because those depend on your 2024 tax, projected 2025 income, credits and deductions—use Form 1040‑ES worksheets or consult a tax professional ^{[5] [6]}.