The dates at a glance
Freelancers deal with two kinds of deadline: the four quarterly estimated tax payments spread across the year, and the single annual filing deadline in spring. The quarterly dates are the ones people miss, because nothing prompts them.
These are the standard federal dates. When a date falls on a weekend or a federal holiday, the deadline generally shifts to the next business day, so confirm the exact day on the IRS website each year before you pay.
Why there are four payments
An employee has tax withheld from every paycheck, so the government collects steadily through the year. A freelancer receives income with nothing withheld, so the IRS asks for the equivalent in four installments. Skipping them and paying the whole balance in April can trigger an underpayment penalty, calculated much like interest on what you should have paid in each period.
To see what each installment should be for your income, the quarterly estimated tax calculator splits an annual estimate into four.
The quarters aren't even
One quirk catches people out: the payment periods aren't three months each. The first covers January through March, the second April and May, the third June through August, and the fourth September through December. That's why the June deadline feels like it arrives quickly after April. The dates matter more than the intuition, so it's worth putting them in a calendar.
What each deadline covers
January 15 closes out the previous year's final quarter. If you have already filed your annual return and paid in full by late January, this payment can sometimes be unnecessary, but for most people it is the fourth installment for the year just ended.
April 15 does double duty. It is the deadline to file your annual return and pay any remaining balance for the prior year, and it is also the first estimated payment for the current year. Two obligations, one date.
June 15 and September 15 are the second and third installments for the current year, with no filing attached. Just payments.
State deadlines are separate
Most states with an income tax run their own estimated payment schedule, often but not always mirroring the federal dates. If your state has income tax, its deadlines and payment system are separate from the federal ones covered here, and worth confirming with your state's tax authority.
Extensions buy time to file, not to pay
A filing extension moves the deadline to submit your return, typically to October. It does not move the deadline to pay. If you owe, the payment is still due in April, and interest accrues on anything unpaid after that. An extension is for paperwork, not for cash flow.
Estimate the payments
Knowing the dates is half of it; knowing the amount is the other half. These tools handle the numbers: