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Quarterly Estimated Tax for Self-Employed and Business Owners

If you're not on a W-2, the IRS expects four prepayments a year. Miss them and you owe penalties even if you pay in full at filing.

By Aparna Devalla, CPA3 min · 5 slidesUpdated May 3, 2026

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Who Has to Pay Estimates

  • Anyone who expects to owe $1,000+ in tax after withholding and refundable credits — typically self-employed, partners, S-corp shareholders, landlords, and high-investment-income earners.
  • If your withholding (W-2 spousal income, RSU vests, pension) covers the safe harbor, you may not need to make estimates — even on substantial business income.
  • Corporations have their own estimated tax rules (Form 1120-W) — separate from this.
  • First-year businesses without prior-year tax liability are technically exempt, but it's still smart to set aside cash.

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