Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Pay the balance of your 2024 estimated tax.
If you don't meet this date, you may avoid an estimated tax penalty for the last quarter by filing your 2024 return and paying the balance due by January 31, 2025.
Farmers and Fishermen: File your single 2024 estimated tax payment by January 15, 2025. If you miss this date, you can avoid an estimated tax penalty by filing a final tax return and paying the full tax by March 1, 2025
You should have received a Form W-2 from each of your 2024 employers and Form 1099-NEC from each business for whom you worked and received at least $600 in payment.
File your 2024 return and pay the balance of your 2024 tax liability.
Filing Extension:
If you miss the deadline, file Form 4868 no later than April 15, 2025 to get an automatic six-month extension to October 15, 2025. Filing an extension helps you avoid the failure-to-file penalty (5% of the unpaid tax for each month or part of a month, up to a maximum of 25%). However, you can't avoid the failure-to-pay penalty or interest by filing an extension unless you pay at least 90% of your tax liability by the original due date or you can show reasonable cause.
The IRS says, "you may qualify for penalty relief if you demonstrate that you exercised ordinary care and prudence and were nevertheless unable to file your return or pay your tax on time."
Examples of reasonable cause include:
If you cannot pay the full amount of the tax owed when you file your return, you can file Form 9465 to request an installment payment arrangement.
Working outside the U.S. or Puerto Rico:
If your 2024 return is not filed by the April 15, 2025 deadline and you are a U.S. citizen or resident alien living and working outside the U.S. or Puerto Rico, or in military service outside the U.S. or Puerto Rico, you have an automatic two-month extension to June 15, 2025 and don't have to request an extension. However, interest is still charged on payments made after the original due date.
First Installment of 2025 Estimated Tax:
Pay the first installment of your 2025 estimated tax on or before April 15, 2025.
Pay the second installment of your 2025. You may amend a prior estimate at this time.
U.S. Citizen or Resident:
If on April 15, 2024 you were a U.S. citizen or resident living and working outside the U.S. or Puerto Rico, or in military service outside the U.S. or Puerto Rico you have until June 15, 2025 to file and pay your 2024 tax liability. However, interest will be charged on payments made after April 15, 2024.
If you qualify for this out-of-country extension but cannot file by June 15, you may get an additional four-month filing extension until October 15, 2025 by filing Form 4868. Interest will be charged for taxes not paid by June 15, 2025 and late penalties could be imposed.
Pay the third installment of your 2025 estimated tax. You may amend a prior estimate at this time.
File your 2024 return if you received an automatic six-month filing extension using Form 4868.
File your 2024 return and pay the balance due if on April 15, 2024 you were a U.S. citizen or resident living and working outside the U.S. or Puerto Rico, or in military service outside the U.S. or Puerto Rico, and by June 17 you got an additional four-month extension by filing Form 4868.
Pay the balance of your 202 estimated tax.
File your 2025 return and pay the balance of your tax. Pay the first installment of your 2026 estimated tax.