Freelance guide
Quarterly Estimated Taxes for the Self-Employed
Quarterly payments are about the remaining tax estimate and the remaining due dates—not the percentage to reserve from your next invoice. Estimate the year, subtract what you have paid, then spread the remainder across the payment periods left.
Use the remaining-payments method
This estimator combines a federal percentage, state percentage, and optional simplified self-employment tax; it subtracts payments already made and divides the rest by the periods left. It makes the cash-flow math visible when income changes midyear.
For 2026 planning, common estimated-payment due dates are April 15, June 15, September 15, and January 15. Weekends, holidays, and IRS instructions can affect an exact date.
Know what this does not decide
This is not a safe-harbor calculation, Form 2210 calculation, or a substitute for reconciling withholding and prior-year tax. Do not use it to assume you will avoid an underpayment penalty.
Use it to reserve and plan a transfer, then confirm filing and payment strategy with qualified tax help when the amount is meaningful.
Run two scenarios
Use the assumptions that fit your decision.
Q1 with no payments made
Start with $90,000 expected profit and no payments so the annual estimate is split across four periods.
Open these numbersQ3 after an $8,000 payment
Use the same expected profit, subtract $8,000 already paid, and divide the remaining estimate across two periods.
Open these numbersQuestions people ask
When are estimated taxes due?+
The usual federal schedule uses April, June, September, and January due dates. Check the IRS for the year’s exact calendar.
Is this a safe-harbor calculation?+
No. It is a transparent remaining-tax estimate, not a penalty or safe-harbor calculation.
Should I include state tax?+
Include a planning state rate when your state taxes income, then verify state-specific requirements.
What if my income changes?+
Update the annual-profit input and payments already made; quarterly planning should change with the business.
Keep reading
Related calculators
A note on estimates: Educational estimate only, not financial, tax, legal, or lending advice.