How and When to Make Quarterly Estimated Tax Payments, Pay Online

As a reminder, the U.S. tax system operates on a pay-as-you-go basis. For estimated tax purposes, a year has four payment periods. Taxpayers must make a payment each quarter. For most people, the due date for the first quarterly payment is April 15. The following payments are due June 15 and Sept. 15, with the last quarter’s payment due on Jan. 15 of the following year. If these dates fall on a weekend or holiday, the deadline is the next business day.

AAFCPAs has provided for your convenience details of how to easily make these payments to the IRS and Massachusetts online:

Internal Revenue Services

Option 1: EFTPS payment system

IRS Option 2: IRS Direct Pay

  • Link:
  • Select “estimated tax” as your “reason for payment.” Other information should populate appropriately.
  • Next pages ask for personal information and payment information.
  • You will receive a payment confirmation via email once complete.

Massachusetts Department of Revenue

Option 1: Create a MassTaxConnect (MTC) Account

  • Link:
  • Click “sign up” and register for an account.
  • You will have access to a dashboard, similar to EFTPS, where you may access payment history and pay online.

Option 2: Quick Payment via MassTaxConnect (MTC) Account

  • Link:
  • Find “make a payment” under “Quick Links” on the left of the page.
  • Enter information as requested. Make sure you select “Estimated Payment” as Payment type.
  • Enter payment info; email is sent to the email you specify on final step.

If a taxpayer does not pay enough or pays late, a penalty may apply. Taxpayers may make payments more often than quarterly. They just need to pay each period’s total by the end of the quarter.

If you have any questions, please contact Tyler Champagne, CPA, MSA, Tax Manager at 774.512.9012, or your AAFCPAs Tax Partner.

About the Author

Tyler Champagne
Tyler provides proactive tax planning & compliance solutions for private, closely held businesses and their owners & shareholders in a variety of industries, including construction, real estate, professional services, and technology. Tyler combines technical knowledge with proactive tax strategies. He advises clients on year-end and multi-year tax planning, including: guidance related to how business and personal decisions may impact your tax strategy; understanding the impact of changes in tax code; monitoring opportunities to maximize federal and multi-state tax credits; evaluating nexus and apportionment; and monitoring & forecasting of income and expenses to avoid year-end surprises. His depth of expertise ensures that clients are taking advantage of all available short and long-term tax benefits to minimize their tax liability.