Owner's estimated tax payment

Pay estimated income and self employment tax on the business profit if you expect to owe $1,000 or more for the year after any withholding.

When: On April 15, June 15, September 15, January 15.
Agency: IRS
Form: Form 1040-ES
Applies to: Sole proprietorships and single member LLCs in the United States, with US owners.
If missed: An underpayment penalty computed on Form 2210, charged as interest on each short installment
Source: www.irs.gov, read October 22, 2026

Jay explains

A sole proprietor or single member LLC owner pays income tax and self employment tax on the business profit through their own return, and the IRS wants it paid during the year. An owner who expects to owe $1,000 or more pays in four installments: April 15, June 15, September 15 and January 15 of the following year. Withholding from a job or a spouse's salary counts toward the total.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

January 15, 2027
April 15, 2027
June 15, 2027
September 15, 2027
January 18, 2028
April 18, 2028
June 15, 2028
September 15, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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