Quarterly estimated taxes: deadlines and penalties
What estimated payments are, the four annual deadlines, and the records to keep so they reconcile.
Estimated taxes are quarterly payments toward income that is not subject to withholding — most freelance and self-employment income. Missing them can lead to an underpayment penalty even if you pay your full balance in April.
The four quarterly deadlines
Federal estimated taxes are generally due four times a year — roughly mid-April, mid-June, mid-September and mid-January of the following year. Exact dates shift when they fall on a weekend or holiday, so confirm each year against the IRS calendar.
What to keep
- The date and amount of every payment you make, federal and state.
- Confirmation numbers, or your IRS online account, in case you need to reconcile later.
- A note of which quarter each payment was meant to cover.
If you are not sure whether you owe estimated payments, that is a common question for a CPA/EA. Our readiness check flags when your estimated-payment records look incomplete.
Sources
- IRS — Estimated Taxes (Form 1040-ES)
See where you stand
The free readiness check scores your records and flags the gaps that matter — in 2–4 minutes, with no SSN, tax forms or bank data.
Check your tax-readinessEducational information only — not tax, legal or financial advice, and not specific to your situation. Consult a qualified CPA/EA before acting.