Key payment dates for April 2025

The IRS has set specific dates in April 2025 when certain tax payments are due. The main important date is April 15, 2025, which is when individual income tax returns and payments are due. If you owe taxes, that payment must reach the IRS by this date or you may face penalties and interest.

Estimated tax payments for the second quarter of 2025 are due June 16, 2025 — not in April, but worth noting if you make quarterly payments. Payroll tax deposits and other business payments follow their own schedules depending on your deposit frequency and the size of your payroll.

If April 15 falls on a weekend or federal holiday, the important date shifts to the next business day. In 2025, April 15 is a Tuesday, so the important date stands as written.

Key Takeaways

  • Individual income tax returns and payments are due April 15, 2025, unless you file for an extension.
  • The IRS accepts payments by mail, online through IRS.gov, by phone, or through a tax professional's payment system.
  • Payments made after April 15 will incur failure-to-pay penalties and interest, even if you file an extension for your return.
  • Estimated quarterly tax payments for self-employed individuals and businesses follow a different schedule; the second quarter payment is due June 16, 2025.
  • Payroll tax deposits are due on specific dates based on your deposit schedule (monthly or semi-weekly), not on April 15.

How to send your payment to the IRS

You have several ways to send money to the IRS. The fastest and most common method is to pay online through IRS Direct Pay at IRS.gov, which lets you schedule a payment for a specific date at no cost. You can also use the Electronic Federal Tax Payment System (EFTPS), which is free and allows you to set up recurring payments if you make quarterly estimated taxes.

If you prefer not to pay online, you can mail a check or money order to the IRS address for your region — the address appears on your tax return form and on IRS.gov. Include your name, address, Social Security number or employer identification number, the tax year, and the form type on your payment.

Credit card and debit card payments are also accepted through third-party processors approved by the IRS. These processors charge a convenience fee (usually 1.87% to 2.35% of the payment amount), which you pay in addition to your tax bill. Phone payments are available by calling the IRS at 1-800-829-1040.

What happens if you pay late

Payments received after April 15, 2025 are subject to a failure-to-pay penalty and interest. The penalty is typically 0.5% of the unpaid tax per month or part of a month, up to 25% of the total unpaid amount. Interest accrues daily from the due date until you pay, and the rate is set quarterly by the IRS (it was 8% annually as of late 2024, but rates change).

These penalties and interest explore even if you file an extension for your return. An extension gives you until October 15, 2025 to file your return, but it does not extend the payment important date. If you cannot pay by April 15, you can still file an extension and pay what you owe later, but penalties will begin accruing on April 16.

If you cannot pay the full amount by the important date, paying whatever you can on time reduces the total penalty. The IRS also offers payment plans (called installment agreements) that let you pay over time; these have a setup fee and a monthly user fee, but they stop the failure-to-pay penalty from growing once you are on the plan.

Estimated tax payments and quarterly important date

If you are self-employed, own a business, or have income that is not subject to withholding (such as investment income), you may need to make estimated tax payments four times a year. These payments are due on specific dates that do not align with April 15.

The four quarterly important date for 2025 are: April 15 (first quarter), June 16 (second quarter), September 15 (third quarter), and January 15, 2026 (fourth quarter). If a important date falls on a weekend or holiday, it moves to the next business day. You can pay estimated taxes using the same methods as your annual return — IRS Direct Pay, EFTPS, mail, or credit card.

The amount you owe each quarter depends on your expected income for the year. The IRS provides Form 1040-ES, which includes a worksheet to help you calculate quarterly payments. If you underpay estimated taxes, you may owe a penalty called the underpayment penalty, even if you do not owe additional tax when you file your return.

Payroll tax deposit schedules

If you are an employer, payroll tax deposits are due on a schedule that depends on how much payroll tax you owe. The IRS assigns you either a monthly deposit schedule or a semi-weekly deposit schedule based on your total tax liability in a lookback period.

Monthly depositors must send payroll taxes by the 15th of the following month. Semi-weekly depositors must send taxes on Wednesday if payroll was paid Tuesday through Thursday, or on Friday if payroll was paid Saturday through Monday. These dates do not change in April 2025; they follow the same pattern year-round.

Payroll taxes include federal income tax withholding, Social Security tax, and Medicare tax. You deposit these using EFTPS or through a payroll service. Missing a payroll tax deposit important date triggers a penalty that increases with the number of days late, so tracking your deposit schedule is critical.

Filing an extension if you cannot file by April 15

If you cannot complete your tax return by April 15, 2025, you can file Form 4868 to request an automatic extension. This form gives you until October 15, 2025 to file your return without penalty for late filing. You can file Form 4868 online through IRS.gov, by mail, or through a tax professional.

Filing an extension does not extend your payment important date. You must still pay any tax you owe by April 15, even if you file an extension. If you cannot pay the full amount, pay as much as you can by the important date and file the extension. You will owe interest on the unpaid balance, but the failure-to-pay penalty will be smaller than if you neither paid nor filed.

If you are outside the United States on April 15, you may be may have access to to an automatic two-month extension (until June 15, 2025) without filing Form 4868, but you must still pay any tax owed by April 15 or arrange a payment plan.

Payment plans and hardship options

If you owe taxes but cannot pay by April 15, the IRS offers short-term payment plans (up to 180 days) and long-term installment agreements (monthly payments over several years). Short-term plans have no setup fee. Long-term plans charge a setup fee (typically $31 to $225 depending on how you set it up) and a monthly user fee (usually $31).

You can request a payment plan online through IRS.gov, by phone at 1-800-829-1040, or by mail. The IRS will review your request and tell you the monthly payment amount. Once you are on an installment agreement, the failure-to-pay penalty stops growing, though interest continues to accrue on the unpaid balance.

If you are facing severe financial hardship, you may request Currently Not Collectible (CNC) status, which temporarily pauses collection action. This does not erase your debt, but it stops penalties from growing for a period. Interest still accrues, and the IRS can resume collection later.

Frequently Asked Questions

What if I mail my payment and it arrives after April 15?

The postmark date on your envelope determines whether the payment is considered on time. If your payment is postmarked on or before April 15, 2025, it is treated as timely even if it arrives at the IRS later. Mail your payment early enough to may support it is postmarked by the important date.

Do I need to pay if I am filing an extension?

An extension to file does not extend the payment important date. You should pay any tax you owe by April 15, 2025. If you cannot pay the full amount, pay what you can and file the extension; you will owe interest on the unpaid balance, but penalties will be lower than if you neither paid nor filed.

Can I pay my taxes in installments without setting up a formal payment plan?

No. If you cannot pay by April 15, you must either pay in full, request a formal short-term or long-term payment plan, or request Currently Not Collectible status. Informal payment arrangements are not recognized by the IRS, and penalties will continue to accrue until you have a formal agreement in place.

What if April 15 is a weekend or holiday?

In 2025, April 15 is a Tuesday, so the important date is April 15. In years when April 15 falls on a Saturday or Sunday, the important date moves to Monday. If April 15 falls on a federal holiday, the important date moves to the next business day. The IRS announces any shifts in advance.

Are there penalties if I pay early?

No. You can pay your taxes at any time before the important date without penalty. Paying early reduces the amount of interest that accrues and ensures your payment reaches the IRS on time.