Working-alone guide

The estimated tax calendar for self-employed work

Tax-year note: Tax information on this page applies to the 2026 tax year (returns filed in 2027), from IRS pages checked in November 2026. Figures and dates are labelled with their tax year where they appear. Check current IRS pages before you rely on them.

An employee's tax is paid a little at a time, every payday, by the employer. When you work for yourself, that machinery disappears. The IRS still expects tax to be paid during the year, not all at once in April, and the tool for doing that is estimated tax. This guide maps the calendar and the decisions around it. Figures and dates here are for the 2026 tax year, taken from IRS pages and the 2026 Form 1040-ES; check the current year's form before relying on them.

Why the calendar exists

The IRS estimated tax page puts the principle plainly: taxes must be paid as you earn or receive income during the year, either through withholding or estimated tax payments. It adds that if you are in business for yourself, you generally need to make estimated tax payments, and that estimated tax covers not only income tax but other taxes such as self-employment tax.

The same page warns that you may owe a penalty if you do not pay enough through withholding and estimated payments, or if payments are late, even if you are due a refund when you file.

Who generally has to pay

For the 2026 tax year, the IRS page says individuals, including sole proprietors, partners and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more (2026 tax year) when their return is filed.

It also lists a situation where you do not have to pay estimated tax for the current year: you had no tax liability for the prior year, you were a U.S. citizen or resident alien for the whole year, and your prior tax year covered a 12-month period. All three must apply.

If you also have a job, the IRS notes another route. You can ask your employer to withhold more by filing a new Form W-4, and the Tax Withholding Estimator can help. For some people with modest self-employment income on top of wages, that is simpler than quarterly payments.

The 2026 tax year payment dates

The 2026 Form 1040-ES lists four payment due dates for the 2026 tax year:

1. April 15, 2026 (1st payment, 2026 tax year)
2. June 15, 2026 (2nd payment, 2026 tax year)
3. September 15, 2026 (3rd payment, 2026 tax year)
4. January 15, 2027 (4th payment, 2026 tax year)

The form adds that you do not have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance due with the return (2026 tax year rule).

Notice that the periods are not equal quarters. The second period is two months and the fourth is four. The IRS page explains that if a due date falls on a Saturday, Sunday or legal holiday, a payment made the next business day is on time, and that for mailed payments the postmark date counts.

How much to pay

The IRS says individuals generally use Form 1040-ES to figure estimated tax, estimating expected adjusted gross income, taxable income, taxes, deductions and credits for the year. It suggests using the prior year's return as a starting point and refiguring with another worksheet if your estimate turns out too high or too low.

For the underpayment penalty, the IRS page gives a general guide for the 2026 tax year: most taxpayers avoid the penalty if they owe less than $1,000 after withholding and credits, or if they paid at least 90% of the tax for the current year or 100% of the tax shown on the prior year's return, whichever is smaller (2026 tax year rules). It notes special rules for farmers, fishermen and certain higher-income taxpayers in Publication 505.

This guide does not calculate tax. The startup sheet and quote floor on this site deliberately leave tax out. Use the Form 1040-ES worksheet or a qualified professional.

Uneven income

Self-employed income rarely arrives evenly. The IRS says that if income is received unevenly, you may be able to avoid or lower the penalty by annualizing your income and making unequal payments, using Form 2210 to check. That is worth reading if most of your year's income lands in one season.

You are also not limited to four payments. The IRS page says you can pay weekly, every two weeks or monthly, as long as enough is paid by the end of each period. Many people find a small transfer after each client payment easier than a large quarterly one.

How to pay

The IRS lists several ways: mailing payments with the Form 1040-ES vouchers, paying online, by phone, from the IRS app, or through your IRS online account, where you can also see payment history. Its payments page covers the options. Keep confirmation numbers with your records.

A routine that survives a busy month

• Reserve as you earn. Move a fixed share of every payment into a separate tax account. Choose the share with the worksheet or a professional, not by guess.
• Calendar the four dates with reminders a week ahead.
• Recheck at mid-year. If income changed sharply, refigure with a new worksheet.
• Record each payment with date, amount and confirmation number.
• Bring the records to your return. Estimated payments are credited when you file.

State and local tax

Many states have their own estimated payment rules and calendars. This guide covers federal estimated tax only. Check your state revenue department for its requirements. For the federal side of what you owe, see self-employment tax and net earnings.