Estimated Tax Payment Calendar Guide for Self-Employed (2026)
Follow estimated tax payment calendar: quarterly deadlines, payment calculation, safe harbor rules, and underpayment penalty avoidance.
Summary
Self-employed taxpayers must make quarterly estimated payments. This guide explains deadline calendar, calculation methods, and penalty avoidance.
Key Steps
- 1Mark quarterly deadlines: April 15, June 15, September 15, January 15.
- 2Calculate quarterly payment: prior year tax / 4 or current year estimate.
- 3Use safe harbor rule: pay 100% of prior year tax (110% if AGI > $150K).
- 4Track underpayment penalties: avoided if safe harbor met or < $1,000 owed.
- 5Adjust payments for income changes: recalculate mid-year if income fluctuates.