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.
Questions people ask
When are estimated taxes due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. Each covers part of the year, and a date that falls on a weekend or holiday moves to the next business day.
How much should each estimated payment be?
Enough that the four together reach the smaller of 90% of this year’s tax or 100% of last year’s (110% if last year’s income was over $150,000, or $75,000 married filing separately). Split evenly, that is a quarter each time.
What if I miss an estimated tax payment?
Pay as soon as you can. The penalty is interest on the amount short for the days it was late, at the IRS’s underpayment rate, so a late payment costs less than none.
Do I need to pay estimated tax if I have a job too?
Only if withholding from the job won’t cover what you will owe. You can instead ask your employer to withhold more on a new Form W-4, which counts as if paid evenly through the year.
Does a filing extension give me more time to pay?
No. An extension moves the return to October, not the payment. Tax still owed after the April date is charged interest and a late payment penalty.
Is there no penalty if I owe under $1,000?
Right. If what you will owe when you file, after withholding and credits, is under $1,000, there is no underpayment penalty.
More if you work for yourself
- Self-employment tax calculatorWhat the year costs, and what a quarter is
- Solo 401(k) calculatorThe most you can put in, counting a job’s plan
- IRS mileage rateThis year’s rate and a trip calculator
- Home office deductionBoth methods, side by side
- Rates by stateWhat a business dollar is worth where you live
- Is it deductible?Common expenses, answered one by one
Put more back in your pocket.
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.