How does quarterly taxes work?

Asked by: Mr. Jerald Pollich MD  |  Last update: November 8, 2025
Score: 4.6/5 (59 votes)

Estimated taxes are due as income is earned, and the IRS sets quarterly deadlines for their collection. You can opt to send four payments per year following the IRS schedule or pay in smaller increments more frequently — just make sure you're covering your tax liability for each quarter to avoid underpayment penalties.

Is it worth paying quarterly taxes?

Having enough tax withheld or making quarterly estimated tax payments during the year can help you avoid problems at tax time. The IRS urges you to check your options to avoid penalties for underpayment of estimated tax.

How are quarterly taxes calculated?

Calculate your total estimated tax for the year and divide that number by four. If you missed a payment, adjust subsequent payments accordingly.

Will I get in trouble for not paying quarterly taxes?

If you don't pay your estimated taxes on time (or if you don't pay enough), the IRS can charge you a penalty. The amount you owe increases the longer you go without payment. The failure to pay penalty is 0.5% of the unpaid taxes for each month or part of a month you don't pay, up to 25% of your unpaid taxes.

How do I avoid paying quarterly estimated taxes?

Who does not have to pay estimated tax. If you receive salaries and wages, you can avoid having to pay estimated tax by asking your employer to withhold more tax from your earnings. To do this, file a new Form W-4 with your employer.

Quarterly Taxes: for beginners (how much to pay, when to pay, how to pay quarterlies)

27 related questions found

Do I pay quarterly taxes if I didn't make money?

Who should make estimated quarterly tax payments? According to the IRS, you don't have to make estimated tax payments if you're a U.S. citizen or resident alien who owed no taxes for the previous full tax year. And you probably don't have to pay estimated taxes unless you have untaxed income.

What is the 90% rule for estimated taxes?

If the total of your estimated payments and withholding add up to less than 90 percent of what you owe, you may face an underpayment penalty. So you may want to avoid cutting your payments too close to the 90 percent mark to give yourself a safety net.

How long do you have to keep quarterly tax returns?

To align with California's statute of limitations, residents should retain their tax returns and all supporting documentation for at least four years. This time frame provides adequate coverage in case of a state audit.

How much should I put aside for quarterly taxes?

A general rule of thumb is to set aside 30-35% of your income for your taxes.

What triggers the IRS underpayment penalty?

If you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax.

Who pays quarterly percentage tax?

BIR Form 2551Q, or also known as Quarterly Percentage Tax Return are taxes imposed on individuals/businesses who sell/lease goods or services which are exempted from Value Added Tax (VAT) with annual sales not exceeding 3,000,000 PHP.

Can I pay my quarterly taxes all at once?

Answer: Generally, if you determine you need to make estimated tax payments for estimated income tax and estimated self-employment tax, you can make quarterly estimated tax payments or pay all of the amount due on the first quarterly payment due date. Special rules apply to farmers and fishers.

How much should I save for quarterly taxes?

One way to make sure you have enough money to cover your estimated tax by its due date is to take the amount you owe each quarter and divide it by 13 — the number of weeks each quarter. Focus on putting this much in a high-yield savings account or money market deposit account each week throughout the quarter.

Does TurboTax help with quarterly taxes?

If you're at risk for an underpayment penalty next year, we'll automatically calculate quarterly estimated tax payments and prepare vouchers (Form 1040-ES) for you to print. You're not required to make estimated tax payments; we're just suggesting it based on the info in your return.

What happens if I miss a quarterly estimated tax payment?

If you miss the Jan. 15 deadline, you may incur an interest-based penalty based on the current interest rate and how much you should have paid. That penalty compounds daily. Tax withholdings, estimated payments or a combination of the two, can "help avoid a surprise tax bill at tax time," according to the IRS.

How do I calculate quarterly taxes for the first time?

Calculate Your Estimate
  1. Income Taxes Owed + Self-Employment Taxes Owed = Total Estimated Taxes.
  2. Total Estimated Taxes/4 = Quarterly Tax Payment.

What income triggers quarterly tax payments?

How do I know if I have to make quarterly individual estimated tax payments? Generally, you must make estimated tax payments for the current tax year if both of the following apply: You expect to owe at least $1,000 in tax for the current tax year after subtracting your withholding and refundable credits.

How to avoid owing taxes?

If you calculate your withholding accurately, you could end up owing no federal tax payments come April. Watch your income carefully, and adjust your W-4 if you need to. You can submit a new W-4 form multiple times throughout the year if needed.

What happens if you pay too much estimated tax?

You get an overpayment credit when your tax payments exceed what you owe. You'll automatically receive a refund of the credit. However, you can ask us to apply the credit as an advance payment towards next year's taxes instead of sending it to you as a refund.

How much interest does the IRS charge per month?

In many cases, loan costs may be lower than the combination of interest and penalties the IRS must charge under federal law. Normally, the late-payment penalty is 0.5% per month, not to exceed 25% of unpaid taxes. The interest rate, adjusted quarterly, is currently 4% per year, compounded daily.

Why do some people file taxes quarterly?

Quarterly taxes are estimated payments that you must make to the IRS every three months. Instead of receiving a “bill”, you pay an estimate based on how much income you made during that quarter. By spreading out the payments, you can manage your cash flow more easily.

Is it illegal to not pay quarterly taxes?

But if tax withholding doesn't apply to you or won't cover all your tax obligations, you may need to pay estimated taxes quarterly. But what happens if you fail to pay proper estimated taxes, or don't pay them at all? Unfortunately, you could end up with a penalty for underpayment of estimated tax.

How much can you make on a 1099 before you have to claim it?

For tax year 2025, the threshold is $2,500, regardless of the number of transactions. For tax year 2026 and after, the threshold is $600, regardless of the number of transactions.