When do self-employed people in the US pay quarterly estimated tax, and how much?

Checked on 2026-10-25

If you are self-employed and expect to owe $1,000 or more in federal tax, you generally pay estimated tax four times a year. For 2026 the due dates are April 15, June 15 and September 15, 2026, and January 15, 2027. Paying at least 90% of this year's tax or 100% of last year's generally avoids the penalty.

Key facts

What	IRS guidance says	Source
Who pays	Individuals, including sole proprietors, partners and S corporation shareholders, who expect to owe $1,000 or more when they file	IRS, Estimated taxes: Who must pay
What it covers	Income tax and other taxes such as self-employment tax and alternative minimum tax	IRS, Estimated taxes; Pub. 505 (2026), Introduction
2026 payment 1	Income from January 1 to March 31: due April 15, 2026	Pub. 505 (2026), ch. 2, When To Pay Estimated Tax
2026 payment 2	April 1 to May 31: due June 15, 2026	Pub. 505 (2026), ch. 2
2026 payment 3	June 1 to August 31: due September 15, 2026	Pub. 505 (2026), ch. 2
2026 payment 4	September 1 to December 31: due January 15, 2027	Pub. 505 (2026), ch. 2
Weekend or holiday	The payment is on time on the next day that isn’t a Saturday, Sunday or legal holiday	Pub. 505 (2026), ch. 2; IRS, Estimated taxes
Avoiding the penalty	Owe less than $1,000 after withholding and credits, or pay at least the smaller of 90% of this year’s tax or 100% of last year’s (110% if 2025 AGI was over $150,000, or $75,000 married filing separately)	IRS, Estimated taxes: Penalty; Pub. 505 (2026), ch. 2, Higher Income Taxpayers
Forms	Form 1040-ES; nonresident aliens use Form 1040-ES (NR)	IRS, Estimated taxes; Pub. 505 (2026), ch. 2, Aliens

Why the self-employed pay this way

The IRS says federal income tax is pay-as-you-go: employees pay through withholding, and people in business for themselves generally pay through estimated tax. Your estimated payments also cover your self-employment tax.

The four payment periods

Each period has its own due date, and the IRS says you may be charged a penalty for a late or short payment even if your final return shows a refund. A mailed payment counts from its U.S. postmark date. Publication 505 adds that, under a recent clarification of U.S. Postal Service rules, the postmark date is the date the payment is processed at a postal facility, which may be later than the day you drop it off.

If you only start earning income subject to estimated tax later in the year, your first payment is due on the due date for that period. You can pay more often (weekly or monthly, for example), as long as enough is paid by the end of each period.

January payment: Publication 505 says that if you file your 2026 Form 1040 or 1040-SR by January 31, 2027 and pay all the tax you owe, you don’t need to make the January 15, 2027 payment.

When you don’t need to pay

The IRS says you owe no estimated tax for the current year if all three apply: you had no tax liability for the prior year, you were a US citizen or resident alien for the whole year, and your prior tax year covered 12 months.

Non-citizens

Publication 505 says resident and nonresident aliens may also have to pay estimated tax. Resident aliens follow the general rules; nonresident aliens use Form 1040-ES (NR).

What the self-employment tax rate is and who pays it: see the self-employment tax page.
When the annual return is due: see the tax return due date page.

Sources

IRS: Estimated taxes checked 2026-10-25
IRS Publication 505 (2026), Tax Withholding and Estimated Tax, chapter 2 (Estimated Tax for 2026) checked 2026-10-25

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.