As we kick off the new year, this is a friendly reminder for clients who make quarterly estimated tax payments. The final installment for tax year 2025 is due on January 15, 2026.
This covers income earned from October–December 2025 not subject to withholding (like self-employment, investments, or rentals). Paying on time helps avoid penalties.
Preferred Payment Methods: Go Electronic for Convenience and Speed
The IRS strongly encourages using safe, quick electronic options to avoid mailing delays and ensure timely credit. Popular free or low-cost methods include:
- IRS Direct Pay: Pay directly from your bank account at no cost via IRS.gov/payments
- Electronic Federal Tax Payment System (EFTPS): Schedule payments online or by phone
- Debit/credit card or digital wallet: Convenient, though processor fees may apply
These options provide instant confirmation and help avoid penalties.
Paying by Check or Money Order
Executive Order 14247 mandates the transition from paper-based payment to electronic payment methods. However, as the IRS is working on issuing guidance, they are still accepting payments via check. If you prefer to mail a payment, the IRS notes in the draft instructions for Form 1040:
Pay by Check or Money Order
Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick, and easy electronic payment options might be right for you. If you choose to mail a tax payment, attach Form 1040-V. For the most up-to-date information on Form 1040-V, go to IRS.gov/Form1040V.
If you are going to mail your estimated tax payment, please be aware of the changes to the postmark date system announced by the U.S. Postal Service. Starting December 24, 2025, the postmark will now show the date your envelope is first processed by an automated USPS sorting machine, which could be later than the day you mailed it. To ensure your check is mailed on time, either send your payment a few days early or visit the counter and request a hand-stamped postmark showing the actual mailing date.