Quarterly Estimated Taxes — When & How to Pay
If you're self-employed or own a business, you likely need to pay estimated taxes quarterly instead of waiting until April. Here's how it works.
Free Calculator: Use our Quarterly Tax Estimator to calculate your estimated tax payments, see exact amounts for each quarter, and check if you meet the safe harbor threshold.
2026 Estimated Tax Due Dates
| Quarter | Income Earned | Due Date |
|---|---|---|
| Q1 | Jan 1 – Mar 31 | April 15, 2026 |
| Q2 | Apr 1 – May 31 | June 15, 2026 |
| Q3 | Jun 1 – Aug 31 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31 | January 15, 2027 |
Who Needs to Pay?
You must pay quarterly estimated taxes if you expect to owe $1,000 or morein federal taxes for the year and your withholding won't cover at least 90% of your tax liability.
This typically includes:
- •Sole proprietors and freelancers
- •LLC members
- •S-Corp shareholders (on distributions)
- •Partners in partnerships
How to Calculate
Simple method:Take last year's total tax liability, divide by 4, and pay that each quarter. This is the "safe harbor" — you won't be penalized even if you owe more at year-end.
Current-year method:Estimate this year's income, calculate the tax, and pay 25% each quarter. More accurate but requires more work.
Free Tools & Calculators
Estimate your quarterly estimated tax payments including income tax, self-employment tax, and state taxes. See exact amounts and due dates for each quarter.
Calculate your self-employment tax, federal income tax, QBI deduction, and quarterly estimated payments. See exactly what you owe as a freelancer or sole proprietor.
Compare take-home pay three ways: W-2 employee vs 1099 contractor vs S-Corp owner. See taxes, deductions, and net income side by side.
Calculate exactly how much you could save in self-employment tax by electing S-Corp status. Includes reasonable salary, compliance costs, and net savings analysis.