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Estimated Quarterly Tax Payments

Tax & FilingsFederal

Source of this page

This regulation detail page is rendered from the SMBRegs static catalog, not a live government database record. Use the official filing link below to verify current requirements before filing or relying on this summary.

Description

Self-employed individuals and businesses expecting to owe $1,000+ in tax must make quarterly estimated tax payments using IRS Form 1040-ES or 1120-W. Due April 15, June 15, Sept 15, Jan 15.

Key Details

Jurisdiction
Federal
Category
Tax & Filings
Renewal Frequency
quarterly
Estimated Cost
Free (payment of tax owed)
Estimated Time
30 minutes per quarter

Penalties for Non-Compliance

Underpayment penalty of approximately 8% annualized interest rate

Official Filing Link

https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes