2025 Federal Estimated Tax Due Dates

The IRS quarterly schedule for 2025 applies to every self-employed person in the country, Los Angeles included. You owe estimated payments on Form 1040-ES if you expect to owe $1,000 or more when you file:

• Q1 (Jan 1 – Mar 31): due April 15, 2025
• Q2 (Apr 1 – May 31): due June 16, 2025
• Q3 (Jun 1 – Aug 31): due September 15, 2025
• Q4 (Sep 1 – Dec 31): due January 15, 2026

The June 16 date (normally June 15, but that’s a Sunday in 2025) is the one LA freelancers tend to forget. The gap between Q1 and Q2 is only two months, so the second payment sneaks up fast.

California Estimated Tax Deadlines

California’s Franchise Tax Board (FTB) uses a different payment split than the federal schedule. While the due dates are the same, California requires you to pay 30% in Q1, 40% in Q2, 0% in Q3, and 30% in Q4. Not equal quarters.

• Q1: April 15, 2025 — pay 30% of estimated annual state tax
• Q2: June 16, 2025 — pay 40% of estimated annual state tax
• Q3: September 15, 2025 — no payment required (yes, really)
• Q4: January 15, 2026 — pay 30% of estimated annual state tax

This 30/40/0/30 split confuses people who assume it matches the federal 25/25/25/25 breakdown. If you’re paying equal amounts each quarter to the FTB, you’re overpaying in Q1 and Q4, underpaying in Q2, and making an unnecessary Q3 payment. It won’t cause a penalty if you overpay, but it does tie up your cash unnecessarily.

California’s Safe Harbor Rules

To avoid the underpayment penalty from the FTB, you need to pay at least the lesser of 90% of your 2025 tax or 100% of your 2024 tax (110% if your 2024 California AGI exceeded $150,000, or $75,000 if married filing separately). Sound familiar? It’s similar to the federal rule, but the percentage split across quarters is different.

One thing that catches LA freelancers off guard: California’s underpayment penalty rate has historically run slightly higher than the federal rate. The FTB sets it quarterly based on the federal short-term rate plus 3%. In 2025, that’s in the 7-8% range. Not the end of the world, but it adds up if you’re consistently short across multiple quarters.

No City Tax, But Watch for the Business Tax

Los Angeles doesn’t have a city income tax, so you won’t make estimated city tax payments like a New Yorker would. But if you’re running a business in LA (including freelancing with an LA business address), you might owe the LA City Business Tax. That’s filed annually with the Office of Finance, not quarterly, and it’s based on gross receipts rather than net income.

The business tax renewal is due between January and March each year, depending on when you registered. It’s separate from your estimated income tax payments, but it’s one more date on the calendar for LA self-employed workers.

How to Pay California Estimated Taxes

The FTB accepts estimated payments through their Web Pay portal (free, directly from your bank account), by credit card through authorized processors (2-3% fee), or by mailing a check with Form 540-ES voucher.

Web Pay is the most straightforward option. You can schedule payments in advance, which is helpful for the uneven 30/40/0/30 split. Set up your Q1 and Q2 payments at the same time in January, and you won’t have to think about it until Q4.

Federal payments go through IRS Direct Pay or EFTPS. Both are free and allow scheduling.

What Happens If You Miss a Deadline

The IRS penalty runs at the federal short-term rate plus 3% (around 8% in early 2025), calculated on the underpayment for each quarter individually. California’s penalty is similar in structure but calculated using the FTB’s own rate.

Here’s the thing most people don’t realize: the penalty is assessed per quarter, not on your annual shortfall. If you skip Q1 and Q2 but make a large Q3 payment (even though California doesn’t require one), that Q3 payment doesn’t retroactively fix your Q1 and Q2 underpayments. Each quarter stands alone.