Federal estimated tax due dates for self-employed Americans. All dates auto-adjusted for weekends and IRS-recognized holidays.
The IRS expects tax on self-employment income to be paid as you earn it, not in one lump sum at filing.
Federal estimated taxes are due four times a year. The "quarters" aren't equal:
If a deadline falls on a Saturday, Sunday, or federal holiday, the due date moves to the next business day. The dates above are auto-calculated for the current tax year.
The IRS underpayment penalty is roughly 8% annualized in 2026. Skipping a quarter and paying late = real money. Full penalty article.
If you pay 100% of last year's total tax (110% if AGI was over $150,000), you're penalty-protected even if you owe a lot at filing. Safe harbor rules explained.
Go to irs.gov/payments. Click "Pay Now with Direct Pay" → "Estimated Tax (1040-ES)." Bank transfer, free, immediate confirmation.
Free. Requires registration but lets you schedule payments in advance. Useful if you want to set up auto-payments and never miss again.
Print the IRS Form 1040-ES voucher, make a check payable to "United States Treasury," mail to the address on the voucher. Slowest, error-prone. Only if you have to.
State estimated taxes are separate — pay through your state's revenue agency portal. See state-specific instructions.
Use our calculator to estimate your federal + state + SE tax for the year. We split it into quarterly amounts automatically.