The Internal Revenue Service (IRS) is responsible for tax collection and tax law enforcement.

Estimated tax payments are due as follows:

• January 1 to March 31 – April 15
• April 1 to May 31 – June 15
• June 1 to August 31 - September 15
• September 1 to December 31 – January 15 of the following year

In general, estimated tax payments are made quarterly to the IRS and the State of California by people whose income isn't subject to income tax withholding, including self-employment income, interest, dividends, alimony or rental income. Most taxpayers automatically have their taxes withheld from their paychecks and submitted to the IRS by their employer.

Options on how to pay include:

• Full and partial payments, including payments toward a payment plan (including installment agreement). Penalties and interest will continue to grow until you pay the full balance.
• Online, through your account
• Bank account
• Debit Card, Credit Card, or Digital Wallet (e.g., PayPal)
• Business Payments or Schedule Estimated Payments with the Electronic Federal Tax Payment System (EFTPS)
• Apply for a payment plan
• See if you qualify for an Offer in Compromise to settle your debt for less than you owe
• If you're facing financial hardship, you may be eligible to ask for a temporary collection delay until your finances improve.
• Same-Day Wire — Bank fees may apply
• Check or Money Order — Through U.S. mail
• Cash — Through a retail partner and other methods
• Electronic Funds Withdrawal — During e-filing

How to pay

Where to mail payments



Web pages

• Main page - https://www.irs.gov/
• Estimated taxes - https://www.irs.gov/faqs/estimated-tax
• How to pay - https://www.irs.gov/payments
• Where to mail payments - https://www.irs.gov/filing/california-where-to-file-addresses-for-taxpayers-and-tax-professionals