United States · Self-employed · First year
First-year self-employed estimated tax start dates.
Enter the date your self-employment income first arrived in 2026 and see which Form 1040-ES payments apply to you and when they are due. Nothing you enter leaves your browser.
If your first self-employment income arrives on July 15, 2026, your first estimated payment is due September 15, 2026 and the last on January 15, 2027. The two earlier due dates do not apply to you. Enter your own date below.
How this is calculated
- Your first-income date places you in one of four payment periods: before April 1, April 1 to May 31, June 1 to August 31, or after August 31.
- Publication 505, Table 2-1, gives the first due date for each period: April 15, June 15, September 15 or January 15 of the next year. Later installments fall on the remaining dates.
- A due date on a weekend or legal holiday moves to the next business day. The tool applies that rule (including the Martin Luther King Jr. Day and D.C. Emancipation Day cases that can touch April and January dates).
- The equal split divides the tax you enter evenly across the payment dates that apply to you, with any odd cents on the last one. It is a planning illustration, because the penalty rules look at how much you owed by each date.
Worked examples
| Scenario | Result |
|---|---|
| Income first arrives March 10, 2026 | Period 1; 4 payments, first due April 15, 2026 |
| $6,000 split equally | April 15, 2026: $1,500.00; June 15, 2026: $1,500.00; September 15, 2026: $1,500.00; January 15, 2027: $1,500.00 |
| Income first arrives July 15, 2026 | Period 3; 2 payments, first due September 15, 2026 |
| $6,000 split equally | September 15, 2026: $3,000.00; January 15, 2027: $3,000.00 |
These rows come from the same function the calculator runs; the tests assert them.
What this does not cover
- Whether you owe estimated tax at all. The $1,000 expected-balance test, the prior-year safe harbor and the no-tax-last-year exception are covered by the quarterly estimated tax calculator.
- The underpayment penalty or Form 2210 (use the penalty calculator).
- Farmers and fishers (a single January 15 deadline may apply), fiscal-year filers, nonresident aliens and disaster-area postponements.
- State estimated tax, which has its own dates and rules.
- How much tax you will owe: the amount is your own input.
Method and assumptions
The payment periods and Table 2-1 dates are taken from Publication 505 for 2026. The tool treats your first-income date as the day income subject to estimated tax first arrived; if you had losses early in the year and profit later, ask a tax professional how your facts fit. The equal split is an illustration, not an IRS-prescribed amount.
Results vary with your actual income, deductions, credits and filing situation. This page uses the figures you enter and published IRS rules; it does not predict what you will earn or owe. This is general information, not tax, legal or accounting advice; confirm your own situation against the linked IRS instructions or with a qualified preparer. Nothing here collects or stores personal data.
Sources
- IRS Publication 505, Tax Withholding and Estimated Tax (2026), retrieved October 2026
- IRS: Estimated taxes, retrieved October 2026
- IRS Instructions for Form 2210 (Schedule AI, annualized income installment method), retrieved October 2026
Cite this page: TNAADO Tools, "First-year estimated tax start dates," tools.tnaado.ca/us/first-year-self-employed-estimated-tax-start-dates/, figures retrieved October 2026.
Frequently asked questions
When do I have to start paying estimated taxes if I just started freelancing?
You do not have to make estimated payments until you have income on which you will owe tax. Publication 505 (Table 2-1) says that if your first such income arrives before April 1 your first payment is due April 15; from April 1 to May 31, June 15; from June 1 to August 31, September 15; and after August 31, January 15 of the next year.
Do I owe estimated tax in my first year of self-employment?
Generally you must pay if you expect to owe $1,000 or more after withholding and credits. You can avoid a penalty by paying at least 90% of the current year tax or 100% of the prior year tax (110% if prior-year adjusted gross income was above $150,000), and no payments are required if you had no tax liability last year for a full 12-month year. Check the quarterly estimated tax calculator for the full test.
Which due dates get skipped if my income starts in the summer?
Payments for periods that ended before your income started are not due. Income first arriving between June 1 and August 31 means the April 15 and June 15 dates do not apply; your first payment is September 15 and the last is January 15 of the following year.
Can I pay all my estimated tax at once?
Publication 505 says you can pay your entire estimated tax by the due date of your first payment, or pay it in installments. Which approach avoids a penalty for a given period depends on the safe harbor and the amounts you owed by each date, so use the penalty calculator to compare.
Does this page tell me how much to pay?
No. It shows which dates apply. The amount is your own input, and the equal split is only an illustration. Results vary with your income, deductions and credits.
Not tax advice
This is an educational estimate built from the numbers you enter and published IRS rules. It is not tax advice and does not predict what you will earn or owe. Self-employed in Canada instead? Use the Canadian self-employment tax calculator.