Estimated Payments · Due Dates · Track by Quarter
For self-employed: ~25-30% covers income tax + SE tax
| You Must Pay If... | Details |
|---|---|
| You expect to owe $1,000+ | After subtracting withholding and credits |
| Self-employed / 1099 income | No employer withholds taxes for you |
| Freelancer / gig worker | Uber, DoorDash, Etsy, consulting, etc. |
| Rental income | Landlords with net rental profit |
| Investment income | Capital gains, dividends without withholding |
| Safe Harbor | Rule |
|---|---|
| 100% of last year's tax | Pay at least what you owed last year |
| 90% of this year's tax | Pay at least 90% of current year liability |
| $1,000 threshold | No penalty if you owe less than $1,000 |
Meet EITHER safe harbor rule to avoid underpayment penalties.