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Tax Year 2025

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The U.S. tax system is pay-as-you-go: if you don't have enough tax withheld from a paycheck, the IRS expects you to send in estimated payments four times a year, and can charge a penalty if you don't — even if you pay your full balance by April 15. The rules sound complicated but the goal is simple: pay in at least a "safe harbor" percentage of what you actually owe (or of what you owed last year) through the year, and the penalty doesn't apply no matter how the math comes out at filing time.

The safe harbor

You generally won't owe an underpayment penalty if, through the year, you pay in at least 90% of this year's actual tax, or 100% of what you owed last year (110% if your prior-year AGI was above $150,000) - whichever is smaller. No penalty applies at all if your total tax due is under $1,000.

2025 due dates

Payments are due 04-15, 06-15, 09-15, 01-15 (month-day; the last falls in the following calendar year) - the 15th day of the 4th, 6th and 9th months of the tax year, and the 1st month after it.