Taxes

Four deadlines a year. Here's what to send for each one.

Estimate your quarterly payments and see exactly when they're due. Because the IRS doesn't send reminders — just penalties.

2026 IRS numbers
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Tax data last updated: July 2026. Sources & methodology

Your numbers

$

Your best guess is fine — you can adjust each quarter.

$

Home office, software, mileage, health insurance, etc.

Most sole proprietors under the income threshold qualify.

Each quarterly payment, 2026
$3,903

Four payments covering an estimated $15,610 total tax bill.

Q1 (Jan – Mar) — due April 15, 2026
$3,903
Q2 (Apr – May) — due June 15, 2026
$3,903
Q3 (Jun – Aug) — due September 15, 2026
$3,903
Q4 (Sep – Dec) — due January 15, 2027
$3,903
Total for the year
$15,610

Estimates only, assuming a single filer taking the standard deduction and even income across the year. Due dates shift to the next business day when they land on a weekend or holiday. State estimated taxes are separate. For anything binding, talk to a CPA — we're not one.

How this is calculated

We estimate your full-year tax the same way our self-employment tax calculator does: net income times 92.35% at the 15.3% SE rate, plus federal income tax through the real IRS brackets. Then we split it into four equal payments against the IRS due dates.

Equal quarters work fine for steady income. If your income is lumpy — a big project lands in Q3, say — the IRS also allows the "annualized income" method where you pay based on what you've actually earned so far. More paperwork, but it keeps cash in your pocket longer.

Formula
Estimated annual tax ÷ 4 = each quarterly payment

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Common questions

Anyone who expects to owe at least $1,000 in federal tax for the year and doesn't have an employer withholding for them. That's most full-time freelancers and 1099 contractors.
An underpayment penalty — interest on the amount you should have paid, from the due date until you pay it. It's not catastrophic, but it's pure waste. Set the dates in your calendar the day you read this.
The IRS quarters are lopsided: Q1 is January–March, Q2 is just April–May, Q3 is June–August, and Q4 runs September–December. Nobody defends this; it's just how it is.
Yes, and you should if you underpaid earlier. Penalties are calculated per quarter, so catching up stops the meter on future quarters even though it can't erase what already accrued.