Quarterly Tax Deadlines 2025–2026: Every Date You Need
The quarterly tax calendar looks simple — four payments, four dates. But miss one, and the IRS charges interest from the day it was due. This guide has every date, every state exception, and the math behind the underpayment penalty.
The 2025–2026 Federal Estimated Tax Deadlines
| Quarter | Income Period | Federal Due Date | Notes |
|---|---|---|---|
| Q1 | Jan 1 – Mar 31 | April 15, 2025 | Same as annual filing deadline |
| Q2 | Apr 1 – May 31 | June 16, 2025 | Shifted — June 15 is a Sunday |
| Q3 | Jun 1 – Aug 31 | September 15, 2025 | — |
| Q4 | Sep 1 – Dec 31 | January 15, 2026 | Or file full return by Feb 2, 2026 |
Note: Q2 covers only 2 months of income (April–May), not 3. Q4 covers 4 months. Adjust your savings accordingly.
What Counts as “On Time”
- IRS Direct Pay and EFTPS: payment must post by 11:59 PM Eastern on the due date
- Mailed check: postmarked by the due date (use certified mail for Q4 especially)
- Credit/debit card: transaction must complete by 11:59 PM Eastern
State Exceptions — States That Don't Follow Federal Dates
Most states mirror federal deadlines. Four states have different schedules, and nine states require no estimated payments at all.
| State | Q1 Deadline | Q2 | Q3 | Q4 |
|---|---|---|---|---|
| Hawaii | April 20 | June 20 | September 20 | January 20 |
| Iowa | April 30 | June 30 | September 30 | January 31 |
| Delaware | April 30 | June 15 | September 15 | January 15 |
| Virginia | May 1 | June 15 | September 15 | January 15 |
No-income-tax states (no estimated payments required): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
Note on NH and TN: New Hampshire and Tennessee tax only investment income — gig driving income is not taxed at the state level. No state estimated payments needed for gig drivers in these states.
How the Underpayment Penalty Is Calculated
The IRS charges interest at the federal short-term rate plus 3%. For 2025, that's approximately 8% annualized.
Penalty formula (simplified): Penalty = Underpaid Amount × (Annual Rate ÷ 365) × Days Late
Example: You owed $1,200 for Q1 (due April 15) and paid nothing until June 16 — 62 days late. At 8% annualized: $1,200 × (0.08 ÷ 365) × 62 ≈ $16.30. Small on one quarter, but it compounds across all four.
The penalty is assessed when you file your annual return. The IRS typically calculates it for you on Form 2210.
Safe Harbor — How to Guarantee No Penalty
Two ways to qualify:
- Rule 1: Pay at least 90% of this year's actual tax liability across 4 quarters
- Rule 2: Pay 100% of last year's total tax liability (110% if prior-year AGI exceeded $150,000)
Most gig drivers with variable income use Rule 2 — it's predictable and easy to calculate from last year's tax return.
Example: Your 2024 tax return showed $3,600 in total federal tax. Paying $900 per quarter in 2025 puts you in safe harbor — even if you earn significantly more in 2025.
A Practical Deadline Calendar for Gig Drivers
- January 2025: Pay Q4 2024 by Jan 15 (or file full return by Feb 3). Start fresh mileage log.
- April 15, 2025: Pay Q1 (Jan–Mar income). File or extend prior-year return.
- June 16, 2025: Pay Q2 (Apr–May income). Mid-year income check.
- September 15, 2025: Pay Q3 (Jun–Aug income). Adjust if income changed significantly.
- January 15, 2026: Pay Q4 (Sep–Dec 2025 income).
What Happens If You Miss a Deadline
The penalty starts accruing from the due date — not from when you discover the miss. Pay as soon as you can to stop the clock.
If you had no gig income that quarter: you owe $0 for that period. Missing a payment when nothing was owed doesn't trigger a penalty.
There's no separate "late payment" notice for estimated tax. The underpayment is reconciled when you file your annual return (typically the following April).
Calculate Your Estimated Payment for Each Quarter
Get your federal and state amounts in 60 seconds — including state-specific deadlines
Frequently Asked Questions
What are the 2025 estimated tax deadlines?
The four 2025 federal estimated tax deadlines are: April 15, June 16, September 15, and January 15, 2026.
What happens if a quarterly tax deadline falls on a weekend?
It shifts to the next business day. June 15, 2025 is a Sunday — so Q2 2025 is due June 16. Always check if a deadline lands on a weekend or federal holiday.
Do I have to pay quarterly taxes in every state?
No. Nine states have no income tax and require no estimated payments (AK, FL, NV, NH, SD, TN, TX, WA, WY). Other states mirror federal dates except Hawaii, Iowa, Delaware, and Virginia.
How is the underpayment penalty calculated?
It's interest at the federal short-term rate plus 3% (approximately 8% in 2025), applied to the underpaid amount from the due date until paid. Calculated per quarter, not as a flat fee.
What is the safe harbor rule for estimated taxes?
Pay 100% of last year's tax liability (110% if prior-year AGI > $150,000), or 90% of this year's actual liability — whichever applies. Safe harbor means no underpayment penalty regardless of what you ultimately owe.