AMF ADVISORS BLOG
US Self-Employment & Quarterly Estimated Tax Deadlines Explained (With a Free Calculator)
If you’re self-employed or have income without tax withheld, the IRS expects you to pay as you go — four times a year. Here’s a plain-English breakdown of the deadlines and safe harbor rules, plus a calculator that works out your own numbers.
Freelancers, contractors, and small business owners often get caught off guard by quarterly estimated taxes — especially the “safe harbor” rule that determines whether you owe a penalty at all. Below is a quick-reference summary, followed by a calculator that plugs in your own numbers. You can also explore our free VAT/sales tax and payroll calculators on the Free Tools page.
Quick Reference: Quarterly Estimated Taxes
| What | Applies to | Deadline | If you're late |
|---|---|---|---|
| Q1 estimated payment | Self-employed / income without withholding | 15 April | Underpayment interest (currently 7%/year) from the due date |
| Q2 estimated payment | Self-employed / income without withholding | 15 June | Underpayment interest (currently 7%/year) from the due date |
| Q3 estimated payment | Self-employed / income without withholding | 15 September | Underpayment interest (currently 7%/year) from the due date |
| Q4 estimated payment | Self-employed / income without withholding | 15 January (following year) | Underpayment interest (currently 7%/year) from the due date |
| Safe harbor requirement | Avoiding the underpayment penalty entirely | Pay the smaller of 90% of current-year tax, or 100% (110% if prior-year AGI over $150,000) of prior-year tax | N/A — meeting safe harbor avoids the penalty |
Try It: Your Due Dates & Required Payment
Choose what you need below and get exact dates, plus an optional payment and penalty estimate.
US Quarterly Estimated Tax Calculator
Pick what you need below and get exact due dates — plus, where relevant, your required payment and an estimated underpayment penalty.
This tool gives a general estimate for the most common case (a calendar-year individual/sole proprietor). It doesn't cover farmers/fishers, annualized-income-method filings, state estimated taxes, or every AGI edge case, and the underpayment penalty is a simplified estimate using the current published IRS rate (7% per year as of Q4 2026) — the IRS actually calculates Form 2210 penalties quarter-by-quarter using the rate in effect during each period, so your real amount may differ slightly. Federal holidays (not just weekends) can also shift a due date by a day. Always confirm with IRS.gov or your accountant — or book a free consultation with AMF Advisors.
Further reading from the IRS: Estimated Tax FAQs, Publication 505, Tax Withholding and Estimated Tax, and Form 1040-ES.
Not Sure What You Owe Each Quarter?
AMF Advisors keeps self-employed clients ahead of every quarterly deadline — and if you’re already behind, we’ll help you get compliant with as little pain as possible. Book a free consultation and let’s take a look.