United States · Resellers · Estimated tax 2026
Reseller tax set-aside by month.
Enter monthly net profit and see how much to set aside each month and for each of the four 1040-ES dates. Runs in your browser; nothing is sent or stored.
With an example of $1,000 of net profit every month, a single filer would set aside about 14.1% of each month, $1,696 for the year, split across payments due April 15, June 15, September 15 and January 15. Replace the example with your own months.
How the planner works
The reseller tax calculator tells you a yearly percentage. This planner answers the next question: when does the money need to move? You type the net profit you expect (or recorded) for each month. The planner adds the year up, computes 2026 self-employment tax and federal income tax with the same engine as the 1099 set-aside calculator, converts that to one percentage of profit, and applies it to each profitable month. The months are then grouped into the four periods IRS Publication 505 uses for estimated tax.
The variables
- Monthly net profit = sales minus fees, shipping, cost of items and other costs for that month. Typing sales instead of profit overstates the plan.
- Yearly profit = the twelve months added together.
- Set-aside % = (SE tax + federal income tax + flat state tax) ÷ yearly profit.
- Month set-aside = month profit × set-aside %, or $0 for a month with a loss.
- Period total = the months that fall in each Pub. 505 period: Jan to Mar, Apr to May, Jun to Aug, Sep to Dec.
Worked example (an assumption, not a forecast)
If every month had exactly $1,000 of net profit for a single filer with no state tax, the year is $12,000 and the estimate is $1,695.55, about 14.1%. The periods then show $423.90 for Jan 1 - Mar 31, $282.60 for Apr 1 - May 31, $423.90 for Jun 1 - Aug 31, $565.20 for Sep 1 - Dec 31. Real months are never this even, which is why you can overwrite every box.
Due dates for tax year 2026
- Jan 1 - Mar 31: due April 15, 2026
- Apr 1 - May 31: due June 15, 2026
- Jun 1 - Aug 31: due September 15, 2026
- Sep 1 - Dec 31: due January 15, 2027
Weekend and holiday due dates move to the next business day. Some years the first payment may already have passed when you start; the IRS explains how to start paying mid-year in Publication 505.
What this does not cover
- Whether you are required to pay estimated tax or which safe harbor protects you from a penalty. See the IRS estimated taxes page.
- State estimated-tax dates, local taxes, credits, the qualified business income deduction and wage income.
- Any prediction of sales: the months are your inputs.
Next, read about what reduces the profit before it is taxed, or the labelled examples for $5,000, $18,000 and $40,000 of profit.
Sources (retrieved October 2026)
- IRS Publication 505, Tax Withholding and Estimated Tax
- IRS: Estimated taxes
- IRS: Self-employed individuals tax center
- IRS Schedule SE (Form 1040) instructions
- IRS Topic no. 751, Social Security and Medicare withholding rates
- IRS Rev. Proc. 2025-32 (2026 brackets and standard deduction)
Cite this page: TNAADO Tools, "Reseller Tax Set-Aside by Month," tools.tnaado.ca/calculators/business/reseller-tax-calculator/reseller-tax-set-aside-by-month/, checked October 19, 2026.
Frequently asked questions
When are reseller estimated taxes due in 2026?
Publication 505 lists four payment periods for the 2026 tax year: January 1 to March 31 (due April 15, 2026), April 1 to May 31 (June 15, 2026), June 1 to August 31 (September 15, 2026) and September 1 to December 31 (January 15, 2027). If a due date falls on a weekend or legal holiday, the payment is on time the next business day. Check the current IRS page before paying.
Do resellers have to pay estimated tax?
The IRS says individuals, including sole proprietors, generally have to make estimated payments if they expect to owe $1,000 or more when the return is filed. Many resellers have no withholding on this income, so the bill arrives at filing unless they pay during the year. This planner shows set-aside amounts; it does not decide whether you are required to pay.
Why does the plan use one percentage for every month?
The tool computes tax on your whole-year profit, then applies the resulting percentage to each profitable month. That keeps the set-aside smooth when income is lumpy, for example a strong fourth quarter. The actual tax is calculated on the year, so a very uneven year can differ from a month-by-month cash approach.
What if a month has a loss?
A negative month sets nothing aside in this planner, and the loss still reduces the yearly profit the percentage is based on. The planner does not model carrying a loss against other income.
Is this a prediction of my sales?
No. The monthly profits are numbers you type. The planner is arithmetic on your assumptions and cannot say how much you will earn or sell. Prefill amounts are only an example.
Does it include state tax?
Only as a flat percentage you enter. Many states have their own estimated-tax dates and rules, so check your state revenue department.
Not tax advice
This page is general information built from the IRS and platform sources listed above. It is not tax, legal or accounting advice and it does not know your situation. Results vary: every figure comes from the assumptions you enter or the labelled example, not from a prediction of what you will earn. Confirm anything that matters with the IRS instructions, your state revenue department or a tax professional. A Canadian version is not covered here.