Here’s what HIVE AI had to say about “What are the new deadlines for estimated tax payments?”:
2025 estimated tax payment deadlines
Standard quarterly due dates for calendar-year taxpayers
- First payment: April 15, 2025 1
- Second payment: June 16, 2025 (June 15 is a Sunday) 2
- Third payment: September 15, 2025 2
- Fourth payment: January 15, 2026 2
If you start estimating later in the year
- If your first required payment isn’t due until June 16, 2025, you can either pay the full year’s estimate on that date or pay 1/2 on June 16, 1/4 on September 15, and 1/4 on January 15, 2026 2
General rules to remember
- If a due date falls on a Saturday, Sunday, or legal holiday, the next business day applies 3
- Individuals generally use Form 1040-ES; the “pay-as-you-go” system requires paying tax as income is earned to avoid penalties 4
- If you file your Form 1040 by January 31 and pay the entire balance due with the return, you don’t have to make the January 15 estimated payment for that tax year 5
Estates and trusts, and nonresident aliens
- Estates and trusts follow the same 2025 calendar: April 15, June 16, September 15, 2025, and January 15, 2026 (see Pub. 505/1041-ES references) 3
- Nonresident aliens have parallel 2025 dates in IRS guidance: April 15, June 16, September 15, 2025, and January 15, 2026 2
Disaster-area postponements
- If the IRS announces disaster relief for your area, the quarterly due dates may be postponed; check the IRS disaster relief page and specific news releases for the applicable extended dates 4
Sources
1 – IRS – Publication 5084 IRS Congressional Update Newsletter 📄 Summarize
2 – IRS – Publication 519 U.S. Tax Guide for Aliens 📄 Summarize
3 – IRS – Publication 559 Survivors, Executors and Administrators 📄 Summarize
4 – IRS Newsroom – IR-2023-78 📄 Summarize
5 – IRS.gov – 2024 Instructions for Schedule H (2024) 📄 Summarize
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