How to File Quarterly Taxes for Your LLC: Due Dates and Safe Harbor

If you own an LLC and expect to owe $1,000 or more in federal tax this year, you generally have to pay quarterly taxes for your LLC directly to the IRS rather than settling up once at filing time. Most LLCs are pass-through entities, so the business itself pays no income tax; the profit lands on your personal return, and the federal system expects you to pay as you earn.¹

Do You Actually Have to Pay Quarterly

The $1,000 threshold is measured after subtracting withholding and refundable credits. It applies whether you’re a single-member LLC owner filing Schedule C, a partner in a multi-member LLC, or an S corporation shareholder. If your LLC has elected to be taxed as a corporation, the threshold drops to $500.¹

By default, a single-member LLC is a disregarded entity, so its income and expenses flow onto your personal return through Schedule C. A multi-member LLC is treated as a partnership, files Form 1065, and issues a Schedule K-1 to each owner.² Either way, the LLC doesn’t send quarterly checks. You do.

The Safe Harbor Shortcut

You can skip forecasting this year’s income if you pay enough to hit an IRS safe harbor. Two numbers matter: 90% of your current-year tax, or 100% of last year’s tax, whichever is smaller. If your prior-year adjusted gross income topped $150,000 ($75,000 if married filing separately), the prior-year figure rises to 110%.³

The prior-year method is the practical choice for LLC owners with lumpy income. If last year’s tax came to $20,000, paying $20,000 across four installments this year (or $22,000 above the AGI threshold) blocks any underpayment penalty, even if this year turns out much bigger. You’ll still owe the difference in April, but interest won’t run on the quarterly shortfalls.

2026 Quarterly Due Dates

The IRS breaks the year into four uneven periods, each with a fixed deadline:⁴

Q1 (January 1 – March 31): April 15, 2026
Q2 (April 1 – May 31): June 15, 2026
Q3 (June 1 – August 31): September 15, 2026
Q4 (September 1 – December 31): January 15, 2027

When a due date falls on a weekend or a D.C. legal holiday, it shifts to the next business day. None of the 2026 dates need that adjustment.⁵ You can also drop the January 15 payment if you file your 2026 return and pay the balance in full by February 1, 2027.⁶

If your business income is seasonal, four equal payments can overpay early and underpay late. The Annualized Income Installment Method, on Schedule AI of Form 2210, lets you size each installment to the income you actually earned in that period. Once you use it for one period you must use it for all four, and Form 2210 with Schedule AI has to be attached to your annual return.⁷

Calculating What You Owe Each Quarter

Form 1040-ES contains a worksheet you fill out once at the start of the year. Estimate your annual income, subtract deductions, apply the tax brackets, add self-employment tax, subtract credits, and divide by four. Keep the worksheet; you don’t send it in.⁶

Self-Employment Tax

Pass-through income from your LLC carries self-employment tax on top of income tax because you cover both the employer and employee sides of Social Security and Medicare. The combined rate is 15.3%: 12.4% Social Security and 2.9% Medicare.⁸ The Social Security portion applies only to the first $184,500 of net self-employment earnings in 2026.⁹ Medicare has no cap.

An extra 0.9% Additional Medicare Tax kicks in on self-employment income above $200,000 ($250,000 if married filing jointly).¹⁰ Higher earners often forget it when sizing quarterly checks.

You can deduct half of your self-employment tax (the employer-equivalent share) when computing adjusted gross income, which lowers the income tax portion of the calculation.¹¹

The 20% Qualified Business Income Deduction

Most LLC owners running a trade or business can deduct up to 20% of qualified business income under Section 199A. The One Big Beautiful Bill Act signed in 2025 made the deduction permanent, so it applies for 2026 and beyond, with phase-outs at higher incomes and limits for certain service businesses.¹² Building it into the worksheet keeps you from overpaying every quarter.

Standard Deduction

For 2026 the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for heads of household.¹² Itemize instead if that number is larger. Credits you expect to claim, such as the child tax credit, come off the estimated liability as well.

How to Send the Payment

The IRS accepts several methods. Pick one that leaves a confirmation record.

IRS Direct Pay pulls funds from a checking or savings account for free, with no account setup — you verify your identity each time.¹³
EFTPS requires a one-time enrollment and a PIN mailed in five to seven business days, then lets you schedule payments ahead of time.¹⁴
Debit and credit cards work through approved third-party processors. Debit card fees run about $2.10 to $2.15 per transaction; credit cards run 1.75% to 1.85% of the payment with a $2.50 minimum.¹⁵
Check or money order goes in the mail with a Form 1040-ES voucher. Write “2026 Form 1040-ES” and your Social Security number on the check. Mailing addresses depend on your state and appear in the form instructions. Certified mail gives you proof of timely filing.⁶

Every voucher needs your name, address, SSN or ITIN, the tax year, and the payment period. Enter the amount in the box without dollar signs or extra characters.⁶

If You Underpay or Miss a Deadline

The IRS calculates the underpayment penalty separately for each quarter. It works like interest on the shortfall, compounded daily at the federal underpayment rate, which is 7% for the first quarter of 2026 and gets reset each quarter.¹⁶ Interest runs from the installment due date until you pay or file your annual return, whichever comes first.¹⁷

No penalty applies if you meet a safe harbor, or if your total tax after withholding and credits comes in under $1,000.¹ The IRS can also waive the penalty when the underpayment stems from a federally declared disaster, or when you retired after age 62 or became disabled during the tax year or the year before.¹⁸

If Your LLC Is Taxed as an S Corp or C Corp

The default pass-through rules change if you filed Form 8832 or Form 2553.

Under an S corporation election, owner-employees have to draw a reasonable salary before taking distributions.¹⁹ That wage goes through regular payroll withholding, which cuts into or eliminates the estimated tax you need on the salary side. Distributions and other K-1 income aren’t withheld, so you still owe quarterly payments on that portion.²⁰

A C corporation election flips the picture. The LLC files Form 1120 and pays tax at the entity level at a flat 21%.²¹ The corporation makes its own quarterly estimated payments on the corporate schedule (the 15th of the 4th, 6th, 9th, and 12th months of its tax year) once expected tax reaches $500.¹ Your personal quarterly obligation covers only the wages and dividends the LLC actually pays you, not its retained earnings.²

State Estimated Payments Are Separate

Federal quarterly taxes don’t cover your state obligation. Most income-tax states require their own estimated payments from business owners, with their own thresholds and deadlines. Some states track the federal dates; others don’t. Many also charge annual LLC fees, franchise taxes, or minimum taxes regardless of profit. Check with your state department of revenue, because a missed state deadline generates its own penalty separate from anything the IRS assesses.

1
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2
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Internal Revenue Service. Underpayment of Estimated Tax by Individuals Penalty
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Internal Revenue Service. When to Pay Estimated Tax – Individuals 2
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Internal Revenue Service. Publication 509 (2026), Tax Calendars
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Internal Revenue Service. Form 1040-ES – 2026 – Estimated Tax for Individuals
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Internal Revenue Service. Instructions for Form 2210 (2025)
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Office of the Law Revision Counsel. 26 U.S. Code 1401 – Rate of Tax
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Social Security Administration. 2026 Cost-of-Living Adjustment (COLA) Fact Sheet
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Internal Revenue Service. Interest Rates Remain the Same for the First Quarter of 2026
17
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18
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21
Internal Revenue Service. Instructions for Form 1120 (2025)