Quarterly Estimated Taxes for Small Business Owners
Who owes them, when they are due, and how to pay, so you avoid IRS underpayment penalties. File your business taxes with TaxAct.
Start filingWho owes quarterly estimated taxes?
If you expect to owe $1,000 or more in tax and do not have enough withheld, the IRS wants you to pay as you go through quarterly estimated payments. That includes most self-employed people, sole proprietors, partners, and S-corp shareholders. Paying on time keeps you out of underpayment penalty territory.
2026 quarterly due dates
Quarter | Income period | Payment due |
|---|---|---|
Q1 | Jan 1 - Mar 31 | April 15 |
Q2 | Apr 1 - May 31 | June 15 |
Q3 | Jun 1 - Aug 31 | September 15 |
Q4 | Sep 1 - Dec 31 | January 15 (following year) |
If a due date lands on a weekend or holiday, it moves to the next business day.
How to estimate and pay
Estimate your expected annual income and tax for the year.
Divide it into four roughly equal payments.
Pay online with IRS Direct Pay or EFTPS, or mail a Form 1040-ES voucher.
Reconcile everything when you file your annual return.
Stay ahead of your taxes all year
TaxAct helps you estimate what you owe and file your business return accurately, so quarterly payments are one less thing to worry about.
Estimated tax FAQs
More resources on estimated taxes and deadlines
Payment schedules, penalty avoidance, and tax planning for small business owners.
Estimate the Social Security and Medicare tax on your net self-employment profit with our free calculator. Enter your numbers for instant results, useful for planning your quarterly estimated payments.
2026 filing and extension dates by business entity in one easy-to-scan table. See when 1120-S, 1065, and Schedule C returns are due, how Form 7004 works, and FAQs on penalties for missed deadlines.
Simple checklists that help you gather the right tax forms and records before you file. Organized by situation, from W-2 income to self-employed and business returns, so nothing important gets missed.
A TaxAct Blog guide to Form 1040-ES for business owners and the self-employed. Learn how to estimate what you owe, use the worksheet, and make quarterly payments to the IRS online or by mail on time.
A TaxAct Blog guide to checking your quarterly estimated payments. Learn the safe harbor rules, how to adjust payments when your income changes mid-year, and how to avoid IRS underpayment penalties.
A TaxAct Blog guide to paying yourself as a business owner. Compare a salary, owner's draws, and shareholder distributions by entity type, and see how each choice affects your payroll and income taxes.
