Quarterly deadlines:

– Q1 (Jan-Mar): April 15

– Q2 (Apr-May): June 17

– Q3 (Jun-Aug): September 16

– Q4 (Sep-Dec): January 15

Who needs to pay:

Self-employed individuals, business owners, and anyone expecting to owe $1,000+ in taxes without sufficient withholding.

Safe harbor: Pay 100% of prior year’s tax liability (110% if income over $150,000) to avoid penalties, even if you owe more this year.

Payment methods: IRS Direct Pay (free), EFTPS, credit/debit card (fees apply), or check with Form 1040-ES.