Quarterly estimated taxes for solopreneurs
Who must pay estimated taxes, the usual quarterly due dates, how much to pay, and how to pay the IRS with Direct Pay or EFTPS.
No employer withholds tax from self-employment income, so the IRS expects you to pay during the year using estimated tax (Form 1040-ES).
Who needs to pay
Generally, you must make estimated payments if you expect to owe $1,000 or more when you file, after withholding and credits. See IRS: Estimated taxes.
Usual due dates
| Income earned | Payment usually due |
|---|---|
| January 1 – March 31 | April 15 |
| April 1 – May 31 | June 15 |
| June 1 – August 31 | September 15 |
| September 1 – December 31 | January 15 of the next year |
When a date falls on a weekend or holiday, it moves to the next business day. Check the current Form 1040-ES.
How much to pay
To avoid an underpayment penalty, you generally need to have paid the smaller of 90% of this year's tax or 100% of last year's (110% if your prior-year AGI was over $150,000). Our SE tax calculator covers the self-employment part.
How to pay
- IRS Direct Pay (free, from a bank account)
- EFTPS
- Your IRS Online Account
General information, not tax advice.
Sources
- IRS: Estimated taxes irs.gov
- IRS Direct Pay irs.gov
- EFTPS eftps.gov
Checked 21 Oct 2026. Spotted an error? Tell us.
Update history
- : first published; figures checked against the sources listed.