Your calendar
The IRS splits the year into four uneven periods. Each payment is due on the 15th of the month after the period ends — moved to the next business day if that falls on a weekend or a federal holiday. Before the 2027 dates, do not forget the last payment for 2026, due January 15, 2027.
| Payment | Covers income earned | Due date | SE tax share on $60,000 |
|---|---|---|---|
| Q4 of tax year 2026 | Sep 1 – Dec 31, 2026 | Jan 15, 2027 | (based on your 2026 profit) |
| Q1 of 2027 | Jan 1 – Mar 31, 2027 | Apr 15, 2027 | $2,119 |
| Q2 of 2027 | Apr 1 – May 31, 2027 | Jun 15, 2027 | $2,119 |
| Q3 of 2027 | Jun 1 – Aug 31, 2027 | Sep 15, 2027 | $2,119 |
| Q4 of 2027 | Sep 1 – Dec 31, 2027 | Jan 18, 2028 | $2,119 |
Why January 18, 2028? January 15, 2028 is a Saturday and Monday January 17 is Martin Luther King Jr. Day, so the deadline moves to Tuesday the 18th. The IRS confirms the dates each year in Form 1040-ES.
Example: $60,000 of profit in 2027
The calculator is set to tax year 2027 and $60,000 of net profit, filing single, no W-2 job:
- Net SE earnings: $60,000 × 92.35% = $55,410.
- Social Security 12.4% = $6,870.84 (well under the 2027 wage base of $192,300).
- Medicare 2.9% = $1,606.89.
- SE tax = $8,477.73, or about $2,119 per quarter ($706 a month).
Half of that, $4,238.87, is deductible when you work out your income tax. Your full quarterly payment is the SE tax share plus your estimated federal income tax for the year, divided by four.
How much do you need to pay to avoid a penalty?
You do not need to be perfect. You generally avoid the underpayment penalty if your payments (plus any withholding) add up to at least:
- 90% of your 2027 tax, or
- 100% of your 2026 tax — 110% if your 2026 adjusted gross income was over $150,000.
The “last year” rule is the calm option: take your total 2026 tax from your return, divide by four, and pay that each quarter. If you earn more in 2027, you settle the rest by April 15, 2028 without a penalty.
Uneven income?
If most of your money comes in late in the year, you can use the annualized income method (Form 2210, Schedule AI) so your earlier payments can be smaller. And if you miss a date, pay as soon as you can — the penalty works like interest, so it grows day by day and stops when you pay.
How to pay: IRS Direct Pay, your IRS Online Account, EFTPS, or a debit/credit card through an approved processor. Choose “1040-ES” and the right tax year.
FAQ
When are quarterly estimated taxes due for 2027?
April 15, 2027; June 15, 2027; September 15, 2027; and January 18, 2028. The last 2026 payment is due January 15, 2027.
How much SE tax should I pay each quarter on $60,000 in 2027?
About $2,119. The SE tax for the year is $8,477.73. Add your estimated federal and state income tax to get your full payment.
Why is the January 2028 payment due on the 18th?
January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day, so the deadline moves to the next business day, Tuesday, January 18, 2028.
Sources (checked 5 November 2026): SSA “2027 Social Security Changes” fact sheet (ssa.gov/cola/factsheets/2027.html — maximum taxable earnings $184,500 for 2026 and $192,300 for 2027; self-employed rate 15.3%); IRS Taxpayer Advocate Service “Important tax dates 2026”; IRS estimated tax FAQ (weekend/holiday rule, updated 16 Oct 2026); IRC §§ 1401, 1402 and 164(f); Form 8959 and Schedule SE instructions.