Key payment dates for December 2025

The IRS has set specific deadlines in December 2025 for different types of tax payments. The most common deadline is December 15, 2025, which applies to quarterly estimated tax payments (the fourth quarter of 2025). If you owe federal income tax through withholding or estimated payments, this is the date your payment must reach the IRS or your bank to avoid penalties.

A second deadline falls on December 31, 2025, which is the final day of the tax year. This date matters if you're making a payment toward your 2025 tax bill before filing your return in 2026, though most people pay through withholding rather than lump-sum payments at year-end.

The IRS also processes payments for prior-year balances throughout December. If you owe taxes from 2024 or earlier and have set up a payment plan, your December installment is typically due on the 15th or the last business day of the month, depending on your agreement.

Key Takeaways

  • Quarterly estimated tax payments for Q4 2025 are due December 15, 2025, not December 31.
  • Payments made by mail must be postmarked by December 15; payments made electronically must be submitted by 11:59 p.m. ET on that date.
  • If December 15 falls on a weekend or holiday, the deadline moves to the next business day — in 2025, December 15 is a Monday, so the deadline stands.
  • Payments for prior-year tax debt follow the schedule in your installment agreement, which may differ from the quarterly deadline.
  • The IRS accepts payments through its website (IRS.gov), by phone, by mail, or through a tax professional's software.

Who needs to pay by December 15, 2025

You owe a quarterly estimated tax payment if you're self-employed, a freelancer, a business owner, or someone with income that doesn't have taxes withheld automatically. This includes gig workers, rental income, investment income, and retirement distributions that don't have withholding.

If you're an employee and taxes are withheld from your paycheck, you do not make quarterly payments — your employer handles that. However, if you have a side business or rental property alongside your job, you may owe estimated taxes on the additional income.

Farmers and fishermen have a different deadline: January 15, 2026. If that applies to you, the December 15 deadline does not.

How to submit a payment by the December 15 deadline

The IRS offers four main payment methods, and the method you choose affects how you know your payment arrived on time.

Electronic Federal Tax Payment System (EFTPS) is the IRS's direct payment platform. You enroll once at EFTPS.gov, then schedule payments online or by phone. Payments submitted by 11:59 p.m. ET on December 15 count as on-time. This method is free and gives you immediate confirmation.

Credit or debit card payments go through third-party processors approved by the IRS (such as PayPal, Square, or Stripe). You pay a processing fee (usually 1.87% to 2.35% of the payment), but you get a confirmation number immediately. The payment must be submitted by 11:59 p.m. ET on December 15.

Bank account transfer through your bank's bill-pay system is free if your bank offers it, but you must verify that your bank sends it to the IRS in time. Many banks process payments the same day, but some take one to two business days. To be safe, submit by December 13 if using this method.

Mail is the slowest option. Write a check, include a payment voucher (Form 1040-ES for individuals), and mail it so it's postmarked by December 15. The IRS processes mailed payments weeks later, so this method carries more risk if the mail is delayed.

What happens if you miss the December 15 deadline

A late quarterly payment triggers two penalties: an underpayment penalty and, if applicable, a failure-to-pay penalty. The underpayment penalty is calculated based on the federal short-term interest rate plus 3%, compounded daily. The rate changes quarterly; for Q4 2025, it is 8% annually, but this varies.

The failure-to-pay penalty is 0.5% of the unpaid tax per month (or part of a month), up to 25% total. Both penalties accrue from the original due date until you pay, so the longer you wait, the more you owe.

If you miss the deadline by a few days, the penalties are small. If you miss it by months, they compound significantly. The IRS does not waive these penalties automatically, but you can request relief if you have reasonable cause — for example, a serious illness or a death in your family that prevented you from paying on time. Request this through Form 843 (Claim for Refund and Request for Abatement).

Estimated tax for 2026 and beyond

The December 15, 2025 payment covers income you earned in Q4 2025 (October, November, December). Once 2025 ends, you'll begin planning for 2026 quarterly payments.

The 2026 quarterly schedule is January 15, April 15, June 15, and September 15. If you underpaid in 2025, the IRS may require you to increase your 2026 payments to avoid another underpayment penalty. You can adjust your quarterly amount based on your actual income and withholding.

Many self-employed people use their prior-year tax return to estimate the current year's payment. If your income changes significantly, recalculate mid-year and adjust the remaining quarters rather than waiting until April to discover you've underpaid.

Checking the status of a December payment

If you paid electronically through EFTPS or a credit card processor, you received a confirmation number immediately. Keep this number — it proves you paid on time.

To verify the IRS received your payment, log into your IRS account at IRS.gov (under "View Your Tax Account"). The account shows payments posted to your record, though it can take 5 to 7 business days for electronic payments to appear and longer for mailed checks.

If you paid by mail and the check hasn't posted after two weeks, contact the IRS at 800-829-1040 to confirm receipt. Have your check number, payment amount, and Social Security number ready.

Frequently Asked Questions

What if December 15 is a weekend or holiday?

In 2025, December 15 is a Monday, so the deadline is December 15. If the deadline falls on a Saturday or Sunday, it moves to the following Monday. If it falls on a federal holiday, it moves to the next business day. The IRS announces any shifts in advance.

Can I pay my 2025 taxes early in December instead of waiting until April 2026?

Yes. You can pay any amount toward your 2025 tax liability at any time. However, if you're making a quarterly estimated payment for Q4 2025, that's separate from your final 2025 tax bill. Pay the quarterly amount by December 15, then file your return and pay any remaining balance when you file in 2026.

Do I need to pay if I expect a refund?

No. Quarterly estimated payments are only required if you expect to owe tax. If your withholding and prior payments already cover your expected 2025 tax, you don't need to make an additional quarterly payment. However, if you're unsure, paying is safer than underpaying and facing penalties.

What if I can't pay the full amount by December 15?

Pay what you can by the deadline to reduce penalties. Then contact the IRS about a payment plan for the remainder. The IRS offers short-term plans (120 days or less) at no setup fee and long-term installment agreements with a setup fee. A partial on-time payment shows good faith and reduces the total penalty owed.

Does paying by credit card cost more than other methods?

Yes. Credit card payments include a processing fee of roughly 1.87% to 2.35%, which the processor charges you directly. EFTPS and bank transfers are free. If you're paying a large amount, the fee can be significant, so compare the cost against any rewards your credit card offers.