How to Send an Estimated Tax Payment to the IRS

The basic steps to pay estimated taxes

An estimated tax payment is money you send to the IRS on a schedule they set, usually four times a year. You make these payments when you owe taxes but no employer is withholding them from a paycheck — which happens if you're self-employed, a freelancer, a gig worker, or you have income from investments or rental property.

The IRS gives you a payment important date each quarter. You choose one of four ways to send the money: online through their website, by phone, by mail, or through your bank. The whole process takes less than 15 minutes if you do it online, and you'll get a confirmation number when ready.

You don't need to file a form to make the payment itself. The IRS records it against your account, and when you file your tax return at the end of the year, they credit those payments toward what you owe. If you overpaid, you get a refund. If you underpaid, you owe the difference.

Key Takeaways

Estimated tax payments are due on April 15, June 15, September 15, and January 15 — these dates don't change year to year.
You can pay online at IRS.gov, by phone at 1-800-829-1040, by mail using Form 1040-ES, or through your bank's bill pay system.
The IRS needs your Social Security number or employer ID number, the tax year, and the payment amount to process your payment correctly.
If you miss a important date, you can still pay, but you may owe a penalty and interest on the late amount.

When your estimated tax payments are actually due

The IRS sets four payment important date each year, and they fall on the same dates regardless of what day of the week they land on. The first quarter payment (for income earned January through March) is due April 15. The second quarter payment (April through May) is due June 15. The third quarter payment (June through August) is due September 15. The fourth quarter payment (September through December) is due January 15 of the following year.

If a important date falls on a weekend or federal holiday, the IRS moves it to the next business day. You can check the current year's exact dates on IRS.gov, but the pattern stays the same. Many people set phone reminders on these dates or add them to their calendar at the start of the year so they don't miss one.

If you miss a important date, you can still send the payment. The IRS will record it, but you'll owe a penalty and interest on the unpaid amount for the time it was late. The penalty is usually small if you're only a few days or weeks late, but it grows the longer you wait.

Paying online through the IRS website

The fastest and most common way to pay is through the IRS's online payment system at IRS.gov. Go to the "Payments" section and look for "Pay Your Tax Bill." You'll see a link that says "Pay Now" or "Make a Payment." Click it, and you'll be taken to a page that lists several payment processors the IRS works with — they include EFTPS (Electronic Federal Tax Payment System), PayUSATax, and others.

Choose the processor you want to use. Each one asks for the same basic information: your Social Security number or employer ID number, the tax year you're paying for, the payment amount, and your bank account details (routing number and account number). You'll also enter the date you want the payment to go through — you can schedule it for today or a future date, as long as it's before the important date.

After you enter everything, the processor will show you a confirmation number. Write this down or take a screenshot. The payment usually goes through within one to three business days. You can log back in to check the status, and the IRS will also send you a confirmation by email if you provide one.

Paying by phone or mail

If you prefer not to pay online, you can call the IRS at 1-800-829-1040 and speak to someone who will take your payment information over the phone. Have your Social Security number, bank account details, and the payment amount ready. The IRS charges a small fee for phone payments — usually a few dollars — which varies by processor.

You can also mail a check or money order to the IRS. Use Form 1040-ES, which you can read from IRS.gov or order by phone. Write your Social Security number, the tax year, and "2024 Estimated Tax" (or the current year) on the check itself. Include the payment voucher from Form 1040-ES with your check. Mail it to the address listed on the form — the address changes depending on your state, so check the form before you send it.

Mailed payments take longer to process. The IRS recommends mailing at least one week before the important date to make sure it arrives on time. If you're mailing close to the important date, consider paying online or by phone instead.

Paying through your bank

Many banks offer bill pay services that let you send money directly to the IRS without going through the IRS website. Log into your bank's online banking system and look for "Bill Pay" or "Send Money." Add the IRS as a payee using the mailing address from Form 1040-ES for your state. Enter the payment amount and the important date date.

Your bank will print a check and mail it to the IRS on your behalf. This method is free and works well if you're already comfortable using your bank's bill pay system. The timing is the same as mailing a check yourself — allow at least one week for delivery before the important date.

Some banks also offer ACH transfers (direct bank-to-bank transfers) to the IRS, which is faster than mailed checks. Ask your bank whether they support this option.

What information you need before you pay

Gather these details before you start the payment process, whether you're paying online, by phone, or by mail. You'll need your Social Security number or employer ID number — this is how the IRS matches the payment to your account. You'll need the tax year you're paying for (for example, 2024). You'll need the payment amount in dollars and cents. And you'll need your bank account information: the routing number and account number from a checking or savings account.

If you're paying by mail, you'll also need Form 1040-ES, which includes payment vouchers. Each voucher is for a different quarter, so use the correct one for the quarter you're paying. If you're paying online or by phone, the system will ask you which quarter you're paying for, so you don't need the form itself — but you do need to know which quarter it is.

Double-check the routing and account numbers before you submit. A mistake here can delay your payment or send it to the wrong account. Your bank statement or a check from your account will have both numbers.

What happens after you pay

Once the IRS receives your payment, they record it against your tax account. You'll get a confirmation number if you pay online or by phone — keep this for your records. If you pay by mail, the IRS will send you a notice in the mail confirming receipt, though this can take several weeks.

You don't need to do anything else until the next quarter's important date or until you file your tax return at the end of the year. When you file your return, the IRS will credit all four quarterly payments (or however many you made) toward your total tax bill. If you paid more than you owe, you'll get a refund. If you paid less, you'll owe the difference plus any penalties and interest.

If you need to check whether a payment was received, log into your IRS account at IRS.gov using your Social Security number and a password. The account shows all payments the IRS has recorded for you.

Frequently Asked Questions

What if I can't pay the full amount by the important date?

Pay whatever you can by the important date. The IRS will charge interest and penalties on the unpaid amount, but paying something is better than paying nothing. You can also set up a payment plan with the IRS for the remaining balance, either before or after you file your return.

Can I change my payment after I send it?

If you paid online and scheduled it for a future date, you may be able to cancel it before it processes — contact the payment processor right away. If the payment has already gone through, you cannot cancel it, but you can adjust your next quarter's payment to correct an overpayment or underpayment.

Do I need to make four payments every year?

Not necessarily. If your income is uneven throughout the year, you might owe more in some quarters than others. Some people pay more in quarters when they earn more and less in slower quarters. You can also skip a quarter if you don't expect to owe taxes that quarter, though the IRS may charge a penalty if you underpay overall.

What if I paid estimated taxes but my income changed?

You can adjust your remaining quarterly payments based on your new income. If you earned less than expected, you can pay less in the next quarter. If you earned more, you can pay more. The goal is to pay roughly what you'll owe by the end of the year so you don't face a big bill or penalty.

Is there a fee to pay estimated taxes?

Paying through IRS.gov or by mail is free. Paying by phone or through a third-party payment processor usually costs a small fee — typically between $2 and $5 per transaction. Your bank's bill pay service is also free. Choose the method that works best for your situation.

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.