Tax Quarterly Estimated Payments Guide for Self-Employed (2026)
Calculate quarterly estimated taxes: payment deadlines, calculation methods, underpayment penalties, and self-employment tax.
Summary
Quarterly payments required for self-employed. This guide explains deadlines, calculations, and penalty avoidance.
Key Steps
- 1Know deadlines: April 15, June 15, September 15, January 15 quarterly.
- 2Calculate amount: 100% of prior year tax or 90% of current year.
- 3Include self-employment tax: 15.3% for Social Security and Medicare.
- 4Avoid underpayment penalty: pay at least 90% of current year tax.
- 5Use safe harbor: 100% of prior year tax avoids penalty regardless.