Estimate your quarterly payments
$
$
$
Your 2025 quarterly payments
Q1 — Apr 15
$0
Jan–Mar income
Q2 — Jun 16
$0
Apr–May income
Q3 — Sep 15
$0
Jun–Aug income
Q4 — Jan 15
$0
Sep–Dec income
Total annual estimate
$0
SE tax + income tax
Safe harbor amount
$0
100% of last year's tax
Recommended payment
$0
per quarter
Method used
—
lower of two options
How quarterly estimated taxes work
The IRS requires self-employed people to pay taxes throughout the year rather than in one lump sum at filing. If you don't pay quarterly, the IRS charges an underpayment penalty — even if you pay everything owed by April 15.
The safe harbor rule
You're protected from the underpayment penalty if you pay at least 100% of last year's total tax liability (110% if last year's income exceeded $150,000). This is called "safe harbor." If your income this year is higher than last year, the safe harbor method may result in a small balance due at filing — but no penalty.
How to pay
Use IRS Direct Pay (free, instant) or mail Form 1040-ES with a check. Most people use Direct Pay — it confirms immediately and there's no fee.