The Internal Revenue Service reminds self-employed individuals, retirees, investors, businesses and corporations that April 15 is the deadline for first quarter estimated tax payments for tax year 2025.

Because federal income taxes are pay-as-you-go, the law requires individuals who don’t have taxes withheld to pay taxes as their income is received or earned throughout the year. Most people meet their tax obligations by having their taxes deducted from their paychecks, pension payments, Social Security benefits or certain other government payments including unemployment compensation.

Taxpayers who are self-employed or in the gig economy are generally required to make estimated tax payments. Likewise, retirees, investors and others frequently need to make these payments because a significant portion of their income is not subject to withholding.

When estimating quarterly tax payments, taxpayers should include all forms of earned income, including part-time work, side jobs or the sale of goods or services, commonly reported on Form 1099-K.

Income such as interest, dividends, capital gains, alimony and rental income is normally not subject to withholding. By making quarterly estimated tax payments, taxpayers can avoid penalties and uphold their tax responsibilities.

Certain groups of taxpayers, including farmers and fishers, recent retirees, individuals with disabilities, those receiving irregular income and victims of disasters and terrorist attacks are eligible for exceptions to penalties.

Paying estimated taxes

Taxpayers can rely on Form 1040-ES, Estimated Tax for Individuals, for comprehensive instructions on computing their estimated taxes.

IRS Online Account streamlines the payment process for taxpayers making estimated payments. There, they can make and view their payment history, monitor pending payments and access pertinent tax information.

Taxpayers have several options to make an estimated tax payments, by mail or pay online with IRS Direct Pay, debit card, credit card, digital wallet or the Treasury Department’s Electronic Federal Tax Payment System.

To pay electronically and for more information on other payment options, visit Make a payment. If paying by check, be sure to make the check payable to the “United States Treasury”.

Publication 505, Tax Withholding and Estimated Tax, offers detailed information for individuals navigating dividend or capital gains income, alternative minimum tax or self-employment tax, or who have other special situations.

Source: IRS-2025-45, April 10, 2025

The Internal Revenue Service today reminds individuals and businesses in areas covered by 2024 disaster declarations that their 2024 federal income tax returns and tax payments for tax year 2024 are due on Thursday, May 1, 2025. Taxpayers in three additional states face fall deadlines.

The IRS normally provides relief, including postponing various tax filing and payment deadlines for any area designated by the Federal Emergency Management Agency (FEMA). If a taxpayer’s address of record is in a disaster area locality, individual and business taxpayers automatically get the extra time without having to ask for it.

The current list of eligible localities is always available on the Tax relief in disaster situations page on IRS.gov.

What areas qualify for the May 1, 2025, deadline?

The May 1, 2025, deadline applies to taxpayers affected by FEMA disaster declarations issued during 2024. These include:

• Taxpayers in the entire states of Alabama, Florida, Georgia, North Carolina and South Carolina
• Alaska – The City and Borough of Juneau
• New Mexico – Chaves County
• Tennessee – Carter, Claiborne, Cocke, Grainger, Greene, Hamblen, Hancock, Hawkins, Jefferson, Johnson, Sevier, Sullivan, Unicoi and Washington counties
• Virginia – Albemarle, Appomattox, Bedford, Bland and Botetourt counties; Bristol City; Buchanan, Buckingham, Carroll and Charlotte counties; Covington City; Craig County; Danville City; Dickenson and Floyd counties; Galax City; Giles, Grayson, Greene, Lee, Madison, Montgomery and Nelson counties; Norton City; Patrick, Pittsylvania and Pulaski counties; Radford City; Roanoke City; Roanoke, Russell, Scott, Smyth, Tazewell, Washington, Wise and Wythe counties

Further tax filing extensions available

Anyone who needs a tax filing extension beyond May 1, 2025, for tax year 2024 can get it, but they must request the extra time. This type of filing extension is not an extension of time to pay.

The IRS urges anyone who needs an extension to request it electronically by April 15, 2025. Though disaster-area taxpayers also qualify to request a tax filing extension between April 15 and May 1, 2025, these requests cannot be filed electronically. They can be filed only on paper using Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

Whether filed electronically or on paper, the extension will give a taxpayers until Oct. 15, 2025, to file their 2024 return. The IRS emphasized that tax payments are still due by May 1, 2025. Visit IRS.gov/extensions for details.

Reminder for other disaster area taxpayers

In addition, individuals and businesses can wait until this fall to file their 2024 returns and pay any taxes due. This includes:

• Oct. 15, 2025, for Los Angeles County in California, related to the January wildfires.
• Nov. 3, 2025, for all of Kentucky and Boone, Greenbrier, Lincoln, Logan, McDowell, Mercer, Mingo, Monroe, Raleigh, Summers, Wayne and Wyoming counties in West Virginia.

Special relief for terrorist attacks in Israel

Taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel have until Sept. 30, 2025, to file and pay. This includes most returns and taxes due from Oct. 7, 2023, through Sept. 30, 2025, including Form 1040 and 1120 series returns.

What returns and payments qualify for automatic extension?

Eligible returns and payments include:

• Calendar year 2024 partnership and S Corporation returns normally due on March 17.
• 2024 individual income tax returns and payments normally due on April 15.
• Quarterly estimated tax payments normally due on April 15.
• Calendar year 2024 corporate and fiduciary income tax returns and payments normally due on April 15.

Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the Disaster assistance and emergency relief for individuals and businesses page for details.

Other relief

The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Taxpayers do not need to contact the agency to get this relief. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date falling within the postponement period, the taxpayer should call the number on the notice to have the penalty abated.

In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting with relief activities who are affiliated with a recognized government or philanthropic organization.

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred or the return for the prior year. See Publication 547, Casualties, Disasters, and Thefts, for details.

Source: IRS-2025-41, April 4, 2025

The Earned Income Tax Credit (EITC) has played a crucial role in helping millions of low-to-moderate income workers out of poverty. Saturday, March 29, 2025, marks the 50th anniversary of this important credit.

A component of the Tax Reduction Act, EITC was signed into law by President Gerald Ford on March 29, 1975. What began as a modest means to provide financial help to working families has evolved through a series of legislative changes into one of the federal government’s largest anti-poverty programs.

Over the past 50 years, the EITC has had a significant impact in the lives of eligible taxpayers claiming the credit. As of Dec. 2024, approximately 23 million workers and families received about $64 billion from EITC.

In 1975, the maximum credit amount for EITC was $400. For tax year 2024, the EITC can be up to $7,830. Today, the EITC continues to provide financial assistance to low-to-moderate income working families and individuals, with or without children, by helping them cover essentials, save for the future and build financial stability.

Taxpayers can use the EITC Assistant to determine their eligibility. Those that are eligible can learn how to claim the credit on IRS.gov.

Source: IRS-2025-38, March 28, 2025

The Internal Revenue Service today encouraged taxpayers to file a tax return or pay taxes they owe using electronic options on IRS.gov by April 15. These digital tools can help taxpayers avoid owing late filing and interest fees.

This announcement is part of the Tax Time Guide, a resource to help taxpayers file an accurate tax return.

File for a filing extension with IRS Free File

All taxpayers – regardless of income – can use IRS Free File to electronically file a six-month extension of time to file before April 15, 2025. There is no income limit for filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, through IRS Free File.

An extension gives taxpayers until Oct. 15, 2025, to file and helps them avoid penalties and interest for failing to file on time. An extension of time to file is not an extension of time to pay. Taxpayers must pay what they owe by the April 15 deadline, regardless of any extension to file a return not related to disaster relief. Interest and a late payment penalty will apply to any payments made after April 15. Making a timely payment, even a partial payment, will help limit those penalty and interest charges.

There are multiple options for electronic payments and for entering into a payment plan or an agreement with the IRS.

IRS Online Account

An IRS Online Account gives taxpayers access to important information that they may need when preparing to file a tax return, pay a balance or follow up on notices. That information includes their:

• adjusted gross income.
• payment history and any scheduled or pending payments.
• payment plan details.
• digital copies of select notices from the IRS.

Taxpayers can also use their Online Account to securely make a same-day payment for an outstanding 2024 tax balance, pay quarterly estimated taxes for the 2025 tax season or request an extension to file a 2024 return.

Other electronic payment options

Direct Pay, available at IRS.gov, is the fastest, easiest way to make a one-time payment without signing into an IRS Online Account.

• Direct Pay is free and allows taxpayers to securely pay their taxes directly from their checking or savings account without any fees or registration. Taxpayers can schedule payments up to 365 days in advance. After submitting a payment through Direct Pay, taxpayers will receive immediate confirmation.
• IRS2Go mobile app is the official mobile app of the IRS. Taxpayers can check their refund status, make a payment, find free tax preparation assistance, sign up for helpful tax tips and more. IRS2Go is available in both English and Spanish.
• Electronic funds withdrawal (EFW) is a free option that allows taxpayers to file and pay electronically from their bank account when using tax preparation software or a tax professional. This option is free and available only when electronically filing a tax return.
• Electronic Federal Tax Payment System is a free service that gives taxpayers a safe, convenient way to pay individual and business taxes by phone or online. To enroll and for more information, taxpayers can call 800-555-4477 or visit eftps.gov.
• Debit or credit card and digital wallet lets individuals pay online, by phone or with a mobile device through any IRS authorized payment processor. Processors charge a fee for their services. The IRS doesn’t receive any fees for these payments. Authorized card processors and phone numbers are available at Make a payment.

Help for taxpayers who cannot pay in full

The IRS encourages taxpayers who cannot pay in full to pay what they can and consider the variety of payment options available for the remaining balance, including getting a loan to pay the amount due. In many cases, loan costs may be lower than the combination of interest and penalties that the IRS must charge under federal law.

Taxpayers should act as quickly as possible and are urged not to wait to respond to a notice. Tax bills accumulate more interest and fees the longer they remain unpaid. For all payment options, visit Make a payment.

Online self-service payment plans

Most individual taxpayers qualify for a payment plan and can use the IRS online payment agreement to set up a payment plan to pay off an outstanding balance over time.

Once the online application is complete, the taxpayer receives immediate notification of whether their payment plan has been approved. Taxpayers can set up a plan using the Online Payment Agreement in a matter of minutes. There’s no paperwork and no need to call, write or visit the IRS. Setup fees may apply for some types of plans.

Online payment plan options for individual taxpayers include:

• Short-term payment plan – The total balance owed is less than $100,000 in combined tax, penalties and interest. Additional time of up to 180 days to pay the balance in full.
• Simple payment plan – Criteria expanded for 2025 to make it easier and more accessible when the total balance owed is less than $50,000 in combined tax, penalties and interest. Taxpayer may pay in monthly payments for up to the collection statute (usually 10 years), in most cases. Payments may be set up using direct debit (automatic bank withdraw) which eliminates the need to send in a payment each month, saving postage costs and reducing the chance of default. Taxpayers should remember that extending the time to pay will increase the applicable penalties and fees.

Qualified taxpayers with existing payment plans may also be able to use the Online Payment Agreement to make changes including revising their payment dates, payment amounts or bank information for payments made by direct debit. Go to Online payment agreement application for more information.

Though interest and late-payment penalties continue to accrue on any unpaid taxes after April 15, the failure to pay tax penalty rate is cut in half while an installment agreement is in effect. Find more information about the costs of payment plans on IRS.gov at Additional information on payment plans webpage.

Other payment options

Taxpayers struggling to meet their tax obligation may also consider these additional payment options:

• Offer in compromise – Certain taxpayers qualify to settle their tax liabilities for less than the total amount they owe by submitting an offer in compromise. To help determine their eligibility, they can use the Offer in Compromise Pre-Qualifier tool.
• Temporary delay of collection – Taxpayers can contact the IRS to request a temporary delay of the collection process. If the IRS determines a taxpayer is unable to pay, it may delay collection until the taxpayer’s financial condition improves. Penalties and interest continue to accrue until the full amount is paid.
• Other payment plan options – Taxpayers who do not qualify for online self-service should contact the IRS using the phone number or address on their most recent notice for other payment plan options. For individuals and out-of-business sole proprietors who are already working with IRS Campus Collection and who owe $250,000 or less, one available option is to propose a monthly payment that will pay the balance over the length of the collection statute (usually 10 years). These payment plans don’t require a financial statement, but they do require a determination for the filing of a Notice of Federal Tax Lien.

For more information about payments, see Topic no. 202, Tax payment options, on IRS.gov.

Non-digital payment options

• Cash: For taxpayers who prefer to pay in cash, the IRS offers a way to pay taxes at one of its many retail partners. The IRS urges taxpayers choosing this option to start early because it involves a four-step process. Details, including answers to frequently asked questions, are at Pay with cash at a retail partner.
• Check or money order: Payments made by check or money order should be made payable to the “United States Treasury.” To make sure the payment gets credited promptly, taxpayers should also enclose a 2024 Form 1040-V, Payment Voucher for Individuals PDF, and print the following on the front of the check or money order:
  • “2024 Form 1040.”
  • Name.
  • Address.
  • Daytime phone number.
  • Social Security number.

Taxpayer rights

The IRS reminds taxpayers that they have rights and protections throughout the collection process. For details, see Taxpayer Bill of Rights and Publication 1, Your Rights as a Taxpayer PDF.

Taxpayers should know before they owe. The IRS encourages all taxpayers to check their withholdings with the IRS Tax Withholding Estimator.

This information is part of the Tax Time Guide series, a resource to help taxpayers file an accurate tax return. Additional information and help are available in Publication 17, Your Federal Income Tax.

Source: IRS-2025-32, March 12, 2025