How to Make a Quarterly Payment to the IRS

The three ways to send quarterly tax payments

You can pay quarterly taxes to the IRS through three main routes: the IRS Direct Pay system (online, no fee), the Electronic Federal Tax Payment System or EFTPS (also online, also free), or by mailing a check with Form 1040-ES. Direct Pay is the fastest and simplest if you have a bank account. EFTPS works if you prefer scheduling payments in advance. A mailed check takes longer but requires no online account.

Quarterly payments are due on specific dates each year: April 15 for the first quarter (January through March), June 15 for the second quarter (April through May), September 15 for the third quarter (June through August), and January 15 of the following year for the fourth quarter (September through December). If a due date falls on a weekend or federal holiday, the important date moves to the next business day.

You only need to make quarterly payments if you expect to owe $1,000 or more in taxes for the year after subtracting withholding and other credits. Self-employed people, gig workers, and investors typically fall into this category. If you are unsure whether you need to pay quarterly, Form 1040-ES includes a worksheet to help you calculate your estimated tax.

Key Takeaways

IRS Direct Pay and EFTPS are both free online methods; Direct Pay is faster for one-time payments, while EFTPS lets you schedule payments ahead of time.
Quarterly payments are due April 15, June 15, September 15, and January 15, with adjustments if the date falls on a weekend or holiday.
You need to calculate your estimated tax using the worksheet in Form 1040-ES to know how much to pay each quarter.
Mailing a check with Form 1040-ES is an option if you do not have online banking, but allow extra time for mail delivery.

Using IRS Direct Pay for a single payment

IRS Direct Pay is the simplest route if you want to pay once and be done. Go to irs.gov/payments, click "Pay Now," and select "Direct Pay." You will need your Social Security Number or Individual Taxpayer Identification Number, your filing status, and your bank account number and routing number. The system will ask you to confirm the payment amount and choose your payment date — you can pay when ready or schedule it for a future date up to 120 days away.

The IRS processes Direct Pay payments within one business day if you pay before 8 p.m. Eastern Time. There is no fee, and you get a confirmation number right away. Write down or save this number in case you need to look up the payment later. If you make a mistake, you can cancel and restart before your payment date.

Direct Pay works best if you are paying for one quarter or if you prefer not to set up a recurring system. If you plan to make all four quarterly payments, EFTPS may be less repetitive because you can schedule all four at once.

Setting up EFTPS for advance scheduling

EFTPS (Electronic Federal Tax Payment System) lets you schedule multiple payments in advance, which is useful if you want to set up all four quarterly payments at the start of the year. Go to eftps.gov and create an account using your Social Security Number or ITIN, your filing status, and your bank account details. The first time you enroll, you will receive a PIN by mail within two weeks — you cannot make payments until that PIN arrives.

Once your PIN comes and you log in, you can schedule payments for any date up to 120 days in the future. You can enter all four quarterly payment dates and amounts at once, and the IRS will deduct the money automatically on each due date. Like Direct Pay, EFTPS is free and processes within one business day.

EFTPS takes longer to set up because of the PIN wait, so if you need to pay this quarter, use Direct Pay instead. EFTPS is better for planning ahead — set it up in January if you know you will owe quarterly taxes throughout the year.

Mailing a check with Form 1040-ES

If you do not have online banking or prefer to pay by mail, you can send a check with Form 1040-ES (Estimated Tax for Individuals). read Form 1040-ES from irs.gov, fill in your name, address, Social Security Number, and the amount you are paying. Tear off the payment voucher for the quarter you are paying (the form has four vouchers, one for each quarter). Write your Social Security Number and "2024 Form 1040-ES" on the check itself.

Mail the check and voucher to the IRS address listed in the Form 1040-ES instructions — the address varies by state. Mail your payment at least one week before the due date to account for delivery time. The IRS considers a payment on time if the postmark date is on or before the due date, even if it arrives later.

Keep a copy of the voucher and a record of when you mailed the check. If you want confirmation that the IRS received it, you can request a return receipt from the post office when you mail it, though this is not required.

Calculating your quarterly payment amount

Form 1040-ES includes a worksheet to calculate how much to pay each quarter. You will need to estimate your total income for the year, subtract deductions, and calculate the tax you expect to owe. Then divide that by four to get your quarterly payment amount — though the worksheet may suggest different amounts for different quarters depending on when you expect to earn the most.

If your income is uneven (for example, you earn more in summer than winter), you can pay different amounts each quarter. Some people pay equally; others adjust based on when they expect income. The key is that your total quarterly payments plus any withholding should cover at least 90 percent of your 2024 tax or 100 percent of your 2023 tax — whichever is smaller — to avoid penalties.

If you are unsure about your estimate, it is better to overpay than underpay. Overpayment becomes a refund or credit on your next tax return. Underpayment can result in penalties and interest, even if you ultimately owe nothing.

What to do if you miss a quarterly important date

If you miss a quarterly due date, pay as soon as you realize the mistake. The IRS charges interest on late payments starting from the due date, and you may also owe a penalty for underpayment. The longer you wait, the more interest accumulates, so paying when ready is better than waiting until tax time.

When you file your annual tax return, the IRS will calculate the exact penalty and interest owed based on how late each payment was and how much you underpaid. You cannot avoid the penalty by paying late, but you can minimize it by paying quickly. If you have a valid reason for the late payment (serious illness, natural disaster, or other hardship), you can request a penalty waiver when you file your return, though approval is not may provide.

To avoid missing future important date, set a calendar reminder two weeks before each due date. If you use EFTPS, the system will handle the dates automatically once you set it up.

Tracking and confirming your payments

Save your confirmation number from Direct Pay or EFTPS. You can look up any payment you made in the past three years by going to irs.gov/payments and selecting "View Payment History." You will need your Social Security Number, filing status, and the tax year of the payment.

If you mailed a check, keep your copy of the voucher and the post office receipt. The IRS typically posts mailed payments within two to three weeks. If you do not see your payment in the system after that time, contact the IRS at 1-800-829-1040 with your confirmation details.

When you file your annual return, your quarterly payments will be credited automatically. You do not need to report them separately — the IRS matches them to your Social Security Number. If there is a discrepancy, the IRS will contact you.

Frequently Asked Questions

What if I overpay my quarterly taxes?

Overpayment is credited to your next quarter or refunded when you file your annual return. You can also request a refund before year-end if you have overpaid significantly. There is no penalty for overpaying — it is treated as a credit or refund.

Can I change my payment amount after I schedule it?

With Direct Pay, you can cancel and reschedule before your payment date. With EFTPS, you can log in and modify scheduled payments up to the business day before the due date. If you mailed a check, you cannot stop it, so plan carefully before mailing.

Do I need to make quarterly payments if I have a job with withholding?

Only if your total tax liability (from all sources) is more than what your employer withholds. If you have both W-2 income and self-employment income, you may need quarterly payments on the self-employment portion. Use the Form 1040-ES worksheet to check.

What happens if the due date falls on a weekend?

The important date moves to the next business day. For example, if June 15 is a Saturday, your payment is due Monday, June 17. The IRS website lists adjusted dates each year, and both Direct Pay and EFTPS will show you the correct important date when you enter the payment date.

Can I pay quarterly taxes by credit card or debit card?

The IRS does not accept credit or debit cards directly, but third-party payment processors allow it for a fee. Direct Pay and EFTPS are free and use bank accounts only. If you want to use a card, search "IRS payment processors" on irs.gov to see current options and their fees.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.