Quarterly estimated tax payments for 2025 are due on the following dates:
- 1st quarter (Jan. 1 to March 31): April 15, 2025
- 2nd quarter (April 1 to May 31): June 16, 2025
- 3rd quarter (June 1 to Aug. 31): September 15, 2025
- 4th quarter (Sept. 1 to Dec. 31): January 15, 2026
If a due date falls on a weekend or legal holiday, payments are due the next business day. The second quarter has a shorter period, from April 1 to May 31, rather than the typical three-month quarter. These payments are typically made by self-employed individuals, investors, retirees, and others who do not have enough tax withheld through regular paycheck withholding.