Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Self-Employment Tax Form 1040-SS

Estimated Tax Payments

Estimated Tax

$1,000 or More in Taxes

Taxpayers generally have to make estimated tax payments if they expect to owe $1,000 or more when they file their return.

Estimated taxes are due on the following dates (or next business day if these dates fall on weekends or holidays):

  • April 15
  • June 15 (June 17, 2024)
  • September 15 (September 16, 2024)
  • January 15 of the following tax year
  • January 15, 2025. Taxpayers do not have to make the payment due January 15, 2024, if they file their 2024 tax return by January 31, 2025, and pay the entire balance due with the return.
Calendar with April 15, June 15, September 15, and January 15 highlighted.