Tax deadlines for the self-employed
The next one is Q4 estimated tax, due Friday, January 15, 2027. No one withholds tax from what the business earns, so the IRS expects it four times a year.
Sole proprietors and single-member LLCs
Everyone who files a Schedule C. Past dates are struck through, so the year reads as a record. A date that falls on a weekend or holiday moves to the next business day, and these already have.
How much each quarter
You avoid the underpayment penalty by paying, across the four dates, the smaller of 90% of this year’s tax or 100% of last year’s. If last year’s income was over $150,000 ($75,000 married filing separately), it is 110% of last year’s.
If you will owe less than $1,000 when you file, there is no penalty at all. Pay online through IRS Direct Pay or your IRS account, and work out the amount here.
Your state
Most states with an income tax use the same four dates for their own estimates. Some don’t: California asks for 30% in April, 40% in June, nothing in September and 30% in January. Check your state’s tax department.
Paying contractors? The 1099-NEC threshold rose to $2,000 for payments made in 2026, from $600 before. More on paying contractors.
S corporations and partnerships
The business files its own return a month earlier, and the owners pay estimates on the same dates as everyone else.
Checked on September 25, 2026 against Form 1040-ES, Publication 505, Tax Withholding and Estimated Tax and Instructions for Forms 1099-MISC and 1099-NEC. An estimate for your records, not tax advice.
More for the self-employed
See it on every receipt.
Reimburse keeps these dates for your kind of business and state, and reminds you two weeks and two days before each, with the amount at your current pace.