The three ways to send your quarterly tax payment

You can pay the IRS quarterly taxes through IRS Direct Pay (free, online, from your bank account), Electronic Federal Tax Payment System (EFTPS) (free, requires enrollment), or credit or debit card (costs a processing fee of 1.87% to 2.35% depending on the processor). Most self-employed people and business owners use Direct Pay because it is free and takes minutes. EFTPS requires you to set up an account ahead of time but lets you schedule payments in advance. Card payments are fastest if you need to pay the same day but cost the most.

The payment itself goes to the IRS, not to a separate processor or third party. You will need your Social Security Number or Employer Identification Number (EIN), your tax year, and the amount you owe. The IRS does not mail you a bill for quarterly payments — you calculate what you owe and send it on your own schedule.

Key Takeaways

  • Quarterly payments are due on April 15, June 15, September 15, and January 15 of the following year, though the actual deadline shifts if it falls on a weekend or holiday.
  • IRS Direct Pay is the fastest and cheapest option for most people and takes effect within one business day.
  • You must enroll in EFTPS before you can use it, which takes a few days; Direct Pay requires no advance setup.
  • If you miss a quarterly deadline, send the payment as soon as you can — the IRS charges interest and penalties starting the day after the due date.
  • Payments made by mail take two to three weeks to post to your account, so mail only if you cannot pay online.

How to pay through IRS Direct Pay

Go to irs.gov/payments and select "IRS Direct Pay" from the payment options. You will need to enter your Social Security Number or EIN, your filing status, and the tax form you are paying for (usually Form 1040-ES for self-employed individuals). The system will ask you to link a bank account — this is where the money will be drawn from. Direct Pay accepts checking and savings accounts but not credit cards.

Enter the amount you owe and choose your payment date. The IRS will deduct the money within one business day. You will receive a confirmation number immediately — save this for your records. Direct Pay is free and does not charge any fee to you or your bank. The payment posts to your IRS account within one to two business days after the deduction.

How to pay through EFTPS

EFTPS requires enrollment before you can make a payment. Visit eftps.gov and create an account using your Social Security Number or EIN. The IRS will mail you a Personal Identification Number (PIN) to the address on file — this usually arrives within five to seven business days. Once you have your PIN, you can log in and schedule payments.

EFTPS lets you schedule payments up to 120 days in advance, which is useful if you want to set up all four quarterly payments at once. Like Direct Pay, EFTPS draws from your bank account and is free. Payments typically post within one business day. The main advantage of EFTPS is advance scheduling; the main disadvantage is the wait for your PIN in the mail.

Paying by credit or debit card

The IRS does not accept cards directly. Instead, you use a third-party payment processor approved by the IRS: Worldpay, Paymetrics, Official Payments, or ACI Payments. Each processor charges a fee of roughly 1.87% to 2.35% of your payment amount. On a $5,000 quarterly payment, that fee would be $94 to $118.

You can find links to all approved processors on irs.gov/payments. The payment posts to your IRS account the same day or the next business day. Card payments are the fastest option if you are paying close to the deadline, but they are also the most expensive. Use this method only if you cannot pay by bank account or if you are earning rewards points that offset the fee.

Quarterly payment deadlines and what happens if you miss one

Quarterly estimated tax payments are due on April 15, June 15, September 15, and January 15 of the following year. If the due date falls on a Saturday, Sunday, or federal holiday, the deadline moves to the next business day. Check irs.gov/payments for the exact date each year, as holidays can shift the deadline by a day.

If you miss a quarterly deadline, the IRS charges interest starting the day after the payment was due. The interest rate changes quarterly and is currently between 8% and 9% per year, though this varies. The IRS also charges an underpayment penalty if your total quarterly payments fall short of what you owed. Send the missed payment as soon as you can — the sooner you pay, the less interest accrues. You do not need to contact the IRS first; just send the payment with a note explaining which quarter it covers.

Paying by mail or in person

Mail payments to the IRS address listed on your tax form or on irs.gov/payments — the address depends on your state. Include a check or money order made payable to "United States Treasury," your name, address, Social Security Number or EIN, the tax year, and the form you are paying for (Form 1040-ES). Mail your payment at least two weeks before the deadline to account for postal delays.

Payments by mail take two to three weeks to post to your IRS account. During that time, if the deadline passes, you will still owe interest and penalties even though the IRS has not yet received your check. For this reason, mail is the slowest and riskiest option. You cannot pay in person at an IRS office — the IRS does not accept walk-in payments.

Keeping records of your quarterly payments

Save your confirmation number from Direct Pay, EFTPS, or the card processor. This is your proof of payment. The IRS will also send you a notice if your payment does not post correctly, though this is rare. You do not need to file anything extra with the IRS when you make a quarterly payment — the payment itself is the record.

When you file your annual tax return, you will report all four quarterly payments on your return. The IRS will match your reported payments against what they received. If there is a discrepancy, the IRS will contact you. Keep your confirmation numbers and bank statements for at least three years in case the IRS asks questions about a specific payment.

Frequently Asked Questions

What if I cannot pay the full amount by the deadline?

Send whatever you can by the deadline. The IRS charges interest and penalties on the unpaid balance, but paying part of what you owe reduces the total interest that accrues. You can also set up a payment plan with the IRS if you owe more than you can pay in one lump sum.

Can I change my payment date after I schedule it?

With Direct Pay and EFTPS, you can cancel a scheduled payment before it processes and reschedule it for a different date. Once the payment has been deducted from your account, you cannot cancel it — you would have to request a refund from the IRS instead.

Do I need to make quarterly payments if I have a job and my employer withholds taxes?

No. Quarterly payments are only required if your withholding does not cover your total tax liability for the year. If you have a job plus self-employment income, you may owe quarterly payments on the self-employment income even if your employer withholds from your paycheck.

What if the IRS receives my payment after the deadline?

The IRS considers the payment late based on when it receives it, not when you sent it. Interest and penalties start the day after the deadline. If you mailed a check before the deadline but it arrived late, contact the IRS with your proof of mailing — they may waive the penalty if you can show you sent it on time.

Can I pay quarterly taxes for someone else?

Yes, but the payment must be made in the taxpayer's name and Social Security Number or EIN. You cannot pay using someone else's tax information without their permission. If you are paying on behalf of a business or family member, make sure you use their correct identifying number.