Quarterly tax due dates for freelancers
Understand the four estimated tax due dates and why they do not match normal calendar quarters.
The four IRS payment windows
The four estimated tax due dates are tied to IRS payment periods, not identical calendar quarters. The April payment covers January through March; the June payment covers only April and May.
The September payment covers June through August, and the January payment covers September through December for most calendar-year taxpayers.
What to do if a due date has passed
If a due date has passed, the next planning question is how much remains uncovered for the rest of the year. The calculator splits the remaining estimated liability across the open payment windows.
This simple split is useful for planning, but it is not a penalty calculation. Payment timing can matter if earlier installments were missed or underpaid.
When uneven income changes the plan
Freelancers often earn unevenly. A designer might receive a large project payment in one month; a seller might earn most revenue in the holiday season.
For materially uneven income, IRS annualized-income rules may produce a different payment pattern than a simple equal split.
The guide explains the rule. The calculator shows how it changes your next quarterly payment.
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