What is Quarterly estimated taxes?
Tax payments self-employed people send four times a year, because no employer is withholding tax from their pay.
Quarterly estimated taxes are how US freelancers and other self-employed people pay income tax and self-employment tax during the year. You generally need to pay them if you expect to owe $1,000 or more after withholding.
When they’re due
For the 2026 tax year, federal payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. A date that lands on a weekend or holiday moves to the next business day. Most states with an income tax have their own estimated payments too.
How much to pay
Two common ways: pay a share of this year’s expected tax each quarter, or use the safe harbor and pay a quarter of last year’s total tax (or 110% of it for higher earners). Try our free quarterly tax calculator, or read Quarterly taxes for freelancers, explained simply.
In Kibble
Kibble’s Taxes screen estimates each quarter from your profit, for federal and any states you add, and reminds you 7 days before each due date. See Quarterly tax estimates.
This is a plain-words definition, not tax advice.
Questions people ask
What is the safe harbor?
You generally avoid an underpayment penalty if you pay at least 90 percent of this year's tax, or 100 percent of last year's (110 percent if last year's AGI was over $150,000), through withholding and estimated payments.
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