When the IRS expects payment in November 2025

The IRS has two main payment important date in November 2025. The first is November 17, 2025, when quarterly estimated tax payments are due for the third quarter (July through September). The second is November 28, 2025, the important date for businesses to deposit payroll taxes withheld from employees during the first half of November.

Both dates are firm. If you miss them, the IRS charges penalties and interest starting when ready. The penalty for late estimated tax payments is typically 0.5% per month of the unpaid amount, though the exact rate changes quarterly. Payroll tax deposits that arrive late face a similar structure, with rates varying based on how late the deposit is.

If November 17 or 28 falls on a weekend or federal holiday, the important date shifts to the next business day. In 2025, November 17 is a Monday and November 28 is a Friday, so both dates stand as written.

Key Takeaways

  • Quarterly estimated tax payments are due November 17, 2025, if you are self-employed, a business owner, or have income not subject to withholding.
  • Payroll tax deposits are due November 28, 2025, for wages paid during the first half of November.
  • Missing either important date triggers penalties and interest that begin accruing when ready.
  • Payments made electronically through the IRS's EFTPS system or through your bank are the safest way to meet the important date, since they post on the day transmitted.
  • If you cannot pay in full, filing on time and paying what you can reduces the failure-to-pay penalty, though interest still accrues on the balance.

Quarterly estimated tax payments due November 17

Quarterly estimated taxes are the mechanism the IRS uses to collect income tax from people who do not have an employer withholding taxes from a paycheck. This includes self-employed people, freelancers, business owners, investors, and anyone with significant income outside a W-2 job.

The November 17 important date covers the third quarter of the tax year: July 1 through September 30. You calculate what you owe based on your income during those three months, minus any deductions you expect to claim. The IRS provides Form 1040-ES to help you estimate, though many tax software packages calculate it automatically if you enter your income.

You can pay through EFTPS (the Electronic Federal Tax Payment System), through your bank's bill-pay service, by credit or debit card through an IRS-approved payment processor, or by check mailed to the address listed on Form 1040-ES. EFTPS and bank transfers are fastest and leave the clearest record. Credit card payments incur a processing fee of roughly 1.8% to 2%, paid by you.

Payroll tax deposits due November 28

If you run a business and pay employees, you withhold federal income tax, Social Security tax, and Medicare tax from their paychecks. These withheld amounts must be deposited with the IRS on a schedule set by the IRS based on how much you owe.

Most businesses deposit on a semi-weekly schedule: deposits are due on Wednesday for wages paid Tuesday through Friday of the previous week, and on Friday for wages paid Saturday through Monday. The November 28 important date applies to deposits for wages paid during the first half of November (roughly November 1 through November 15). If you are on a monthly deposit schedule (which applies only to businesses that owe less than $50,000 per year), your November deposit is due by November 28 for all wages paid in November.

Payroll tax deposits must be made through EFTPS or through your bank's ACH system. The IRS does not accept checks for payroll tax deposits. Your deposit must be submitted by 11:59 p.m. Eastern time on the due date to be considered on time.

How to pay the IRS by November important date

The safest method is EFTPS (Electronic Federal Tax Payment System), the IRS's own payment platform. You enroll once at eftps.gov, link your bank account, and can schedule payments up to 120 days in advance. Payments submitted by 11:59 p.m. Eastern time post on the date you specify. EFTPS is free and leaves an automatic record.

Your bank's bill-pay or ACH service is equally reliable if your bank is set up to route payments to the IRS. Call your bank to confirm they offer this and get the routing details. Some banks charge a small fee; others do not.

Credit and debit card payments go through third-party processors approved by the IRS: PayUSA, ACI Payments, Worldpay, and others. These processors charge a fee (usually 1.8% to 2.5%) that you pay out of pocket. The advantage is that you earn rewards points if your card offers them. The disadvantage is the fee and the fact that the processor, not the IRS, holds your payment briefly before forwarding it.

Checks mailed to the IRS take longer and are riskier because mail delays can cause you to miss the important date. If you must mail a check, send it at least five business days before the due date and include your tax ID and the tax period on the check itself.

What happens if you miss the November important date

The IRS charges two separate penalties if you pay late: the failure-to-pay penalty and interest on the unpaid amount. The failure-to-pay penalty is 0.5% per month (or part of a month) of the unpaid tax, up to a maximum of 25%. Interest accrues daily at a rate set quarterly; for 2025, it is 8% per year, or roughly 0.022% per day.

If you file your return on time but pay late, the failure-to-pay penalty is reduced to 0.25% per month. This is why filing on time, even if you cannot pay in full, is always better than both filing and paying late.

If you cannot pay by November 17 or 28, contact the IRS before the important date to discuss a payment plan. The IRS offers short-term plans (up to 180 days) at no cost and long-term installment agreements that charge a setup fee (usually $31 to $225 depending on the method) plus interest on the unpaid balance. Setting up a plan before you miss the important date shows good faith and can reduce penalties.

Estimated tax payments for the fourth quarter

The November 17 important date covers only the third quarter. The fourth quarter (October 1 through December 31) has its own important date: January 16, 2026. However, if you file your full-year tax return by January 31, 2026, and pay any remaining balance due, you do not need to make a separate fourth-quarter estimated payment. Many self-employed people skip the January payment and instead file early and pay everything at once.

If you expect to owe significantly more or less in 2026 than you did in 2025, you can adjust your quarterly payments. The IRS Form 1040-ES includes a worksheet to recalculate based on year-to-date income.

Frequently Asked Questions

What if November 17 or 28 falls on a weekend?

In 2025, both dates fall on weekdays (Monday and Friday respectively), so the important date are as stated. If a important date falls on a Saturday, Sunday, or federal holiday, the IRS moves it to the next business day. Check the IRS website or your tax software to confirm the exact date in any given year.

Can I pay my quarterly estimated tax with a credit card?

Yes, through an IRS-approved payment processor. You will pay a processing fee of roughly 1.8% to 2.5% on top of your tax payment. EFTPS and bank transfers are free alternatives.

What if I underpaid my quarterly estimate?

You can make up the difference when you file your full-year return. If the underpayment is large, you may owe an underpayment penalty in addition to interest, though the penalty is waived if your total withholding and estimated payments equal at least 90% of your current year tax or 100% of your prior year tax (110% if your prior year income was over $150,000).

Do I have to make quarterly payments if I have a day job?

Only if you have income not subject to withholding. If your employer withholds enough tax from your paycheck to cover your total tax liability, you do not need to make estimated payments. If you have a side business or investment income on top of your W-2 job, you may need to make estimated payments for the additional income.

What if my business is closed or I had no income in the third quarter?

You do not owe an estimated payment if you had no income during that quarter. However, you should still file a return for the year showing zero income for that period, or the IRS may assume you owe and assess penalties.