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Quarterly estimated taxes for freelancers: 2027 guide

Checked October 17, 2026 · Educational summary

Taxes are pay-as-you-go. If you earn income without withholding, for example self-employment income, the IRS generally expects you to pay during the year through quarterly estimated payments, or to raise withholding.

Examples on this site use made-up numbers. Anything marked expected for 2027 should be re-checked on IRS.gov. Form 1040-ES for 2027 was not published when we checked.

The five questions

  1. Do I need to pay? Generally yes if you expect to owe at least $1,000 and withholding plus refundable credits fall short of the 90% or 100% / 110% tests. Who must pay.
  2. When? April 15, June 15, September 15, and January 15. Due dates.
  3. How much? Income tax plus self-employment tax. Self-employment tax and the safe harbor rules.
  4. How do I pay? Direct Pay and other options.
  5. What if a payment is late or short? Underpayment penalty.

A simple workflow

  • Estimate net profit for the year and update it each quarter.
  • Compare that rough tax with the safe-harbor targets.
  • Set money aside as you are paid.
  • Pay by each due date and keep the confirmation number.
  • Ask a qualified tax professional when the return is not simple.

The quarterly tax planner does the arithmetic in your browser. It does not file anything. Records that show profit during the year are discussed in expense and invoice tools.

FAQ

Does a state have estimated taxes too?

Often yes. State rules vary and are not covered here.

Is the IRS FAQ the final word?

The IRS FAQs and Publication 505 are the sources this guide summarizes. This page is not the publication.

What we could not verify

Uncertain. State estimated-tax rules are not covered.

Special rules for farmers, fishers, household employers, some higher-income taxpayers, and short tax years are in Publication 505, which was not read in full for this page.

Sources