Quarterly Estimated Taxes: Deadlines, Calculations, and Tips
2026-03-02 · 5 min read · Guide
Who Must Pay Quarterly?
If you expect to owe $1,000 or more in taxes for the year, you must make quarterly estimated payments. This applies to most self-employed individuals and business owners.
2025 Deadlines
Q1: April 15, 2025
Q2: June 16, 2025
Q3: September 15, 2025
Q4: January 15, 2026
How to Calculate
Method 1: Pay 100% of last year's tax liability divided by 4 (110% if AGI exceeded $150K).
Method 2: Pay 90% of current year estimated tax divided by 4.
Penalties
The IRS charges interest on underpayments. For 2025, the rate is approximately 8% annually. Some states have their own estimated payment requirements.
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BizTaxWize Research TeamData Specialists
Our team analyzes data from IRS & Tax Foundation to deliver accurate, up-to-date information. All data is verified and cross-referenced with official sources.
✓ IRS & Tax Foundation✓ Updated 2025