← All articles

Planning

Quarterly Estimated Taxes: Who Needs to Pay and When

EZ Tax Works · August 5, 2026

A plain-English guide to estimated tax payments, safe harbor rules, and how to avoid underpayment penalties.

If you expect to owe $1,000 or more when you file, the IRS generally expects payments throughout the year.

The four due dates

April 15, June 15, September 15, and January 15 of the following year.

Safe harbor

Pay 100% of last year's tax (110% for higher incomes) or 90% of this year's and you generally avoid penalties.

How we help

We project your liability mid-year so there are no surprises in April.

Ready when you are

Book a time that works for you, or send us your documents securely through the client portal. New clients get a free review of last year's return.