CashoutGlossary / Quarterly estimated tax
Quarterly estimated tax
Tax you pay the IRS yourself during the year on income with no withholding, such as 1099 work, in four payments figured with Form 1040-ES.
Estimated tax is how you pay tax on income that isn't subject to withholding, such as self-employment earnings. It covers income tax and self-employment tax, and you figure it with Form 1040-ES.
You generally have to pay it for 2026 if you expect to owe at least $1,000 after withholding and refundable credits, and your withholding and credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax. If you were a U.S. citizen or resident for all of 2025 and had no tax liability for 2025, you don't have to.
The 2026 due dates are April 15, June 15 and September 15, 2026, and January 15, 2027. You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the full balance with it. Bank transfers at IRS.gov/Payments are free.
If you're a tipped employee with a 1099 side gig, there's another route: give your employer a new W-4 and have extra tax withheld from your paycheck.
Common mistake: waiting until April. The underpayment penalty is figured separately for each due date, so you can owe it for an early quarter even if you paid enough later, and even if you end up getting a refund.
Related terms
Estimated tax safe harbor · Self-employment tax · Withholding and Form W-4 · Form 1099-NEC
