2025 Q2 Estimated Tax Payments Due June 16th

For individuals, trusts, and corporations that make quarterly estimated tax payments, the deadline to make second quarter payments for tax year 2025 is Monday, June 16th, unless you qualify for IRS disaster relief like Tennesseans.

Individuals who are self-employed or who expect to owe at least $1,000 in federal taxes for 2025 are required to make quarterly estimated payments. Corporations must do the same if they anticipate owing at least $500.

How to Pay

• Most federal estimated tax payments can be made online at https://www.irs.gov/payments, or by mailing a check with an estimated tax voucher.
• Corporations are required to make payments via electronic funds transfer which can be done at https://www.eftps.gov/eftps.

Don’t Forget State Payments

Many states have quarterly estimated payments due soon as well. For example:

• Florida – Corporate income tax estimates
• Georgia – PTE, composite, and individual tax estimates

Be sure to check your specific state’s tax agency for requirements.

Extended Deadlines Due to Disaster Relief

Some taxpayers in federally declared disaster areas may have additional time to make estimated payments. For instance:

• Taxpayers in designated disaster areas of Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia, and parts of West Virginia had until May 1, 2025, to make Q1 estimated payments, per IRS disaster relief guidance related to Hurricane Helene and other severe weather events.
• California taxpayers in Los Angeles County affected by wildfires have until October 15, 2025, to make Q1, Q2, and Q3 estimated payments, per IRS disaster relief guidance.
• Tennessee and Kentucky taxpayers in designated disaster areas have until November 3, 2025, to make Q1, Q2, and Q3 estimated payments, per IRS disaster relief guidance following severe storms and flooding.

For a full list of affected areas and extended deadlines, visit the IRS’s Tax Relief in Disaster Situations page:

https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

If you’re unsure whether you need to make an estimated payment or need help navigating disaster-related tax options, reach out to your tax advisor.