Final 2025 Estimated Income Tax Payment Is Due January 15, 2026

The January due date closes the 2025 estimated-payment schedule. Review income, withholding, and earlier payments before sending the final installment.

By: John Napoletano

Published: January 2, 2026

The final federal estimated income tax payment for 2025 is due Thursday, January 15, 2026. The Internal Revenue Service (IRS) schedule places this installment in January even though it applies to the previous tax year. Before making the final payment, compare your actual 2025 income and withholding with the estimate you calculated for the year. A late-year bonus, an increase in business profits, gains from selling or exchanging crypto, or taxable retirement-account withdrawals may change the amount needed.

2025 Estimated Tax Payment Schedule (Fourth Payment)

The U.S. income tax system operates on a pay-as-you-go basis. The IRS therefore expects individuals to pay taxes throughout the year as income is earned. For taxpayers following the regular four-payment schedule, January 15 is the final due date for 2025 estimated income tax.

• First payment: April 15, 2025.
• Second payment: June 16, 2025.
• Third payment: September 15, 2025.
• Fourth payment: January 15, 2026.

The IRS allows you to skip the January installment if you file your 2025 return and pay the entire balance due by February 2, 2026. This exception applies to the final installment, not earlier required payments.

Who Needs to Make Estimated Payments

Employees typically have income tax withheld from each paycheck. Other income may have little or no tax withheld, which can make estimated payments necessary. Employees may also need estimated payments if their withholding does not cover enough of their tax.

Estimated payments are commonly required for taxpayers receiving:

• Self-employment income
• Freelance and gig earnings
• Interest, dividends, and investment gains
• Rental income and royalties
• Farming and fishing income
• Taxable gains from home or business asset sales
• Taxable alimony payments
• Pensions and taxable retirement withdrawals

Having one of these income sources does not automatically require an estimated payment. Use the Form 1040-ES instructions and complete the included Estimated Tax Worksheet if you haven't already done so for the 2025 tax year. Farmers and fishermen should also check the special payment rules in the instructions.

True Up Your Annual Tax Estimate

Add up earlier estimated payments and any 2024 refund you applied to the 2025 tax year. Your IRS Online Account can help recover payment history if your own records are incomplete.

If your income and withholding stayed close to the original estimate, the final installment may need little or no adjustment. If you received more income than expected, recalculate your estimated tax to determine whether the final payment needs to increase. Keep notes about your calculation and why you increased or decreased payments throughout the year.

Where to Make the Final Payment

IRS Direct Pay lets individuals pay from a checking or savings account without a fee. Direct Pay doesn't require sign-in. You can change or cancel a scheduled payment at least two business days before its payment date. For the fourth and final payment for 2025, select estimated tax and tax year 2025. Save or print the confirmation number when done. Two to three business days after the scheduled payment date, verify that the money was withdrawn from the bank account you selected.

For the worksheet, instructions, and mail-in vouchers, visit our Form 1040-ES estimated tax payment page. Choose the 2025 edition and print voucher 4 if paying by check or money order. Follow the mailing instructions included with the form.

Income Tax News Preparation 2026