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If you receive a substantial amount of non-wage income like self-employment income, investment income, taxable Social Security benefits, or pension and annuity income, you should make quarterly estimated tax payments. Log in to your online account to make a payment online or go to IRS.gov/payments.
Individuals, including sole proprietors, partners, and S corporation shareholders, generally must make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.
Corporations generally must make estimated tax payments if they expect to owe tax of $500 or more when their return is filed.
Quarterly estimated tax payments for the 2025 tax year will be due:
Our advocates can help if you have tax problems that you can’t resolve on your own. Visit our qualifier tool and find out if you qualify for TAS assistance.
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