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Unlike W-2 employees who have taxes withheld every paycheck, contractors must pay taxes quarterly or face IRS penalties. This calculator tells you exactly how much to set aside and when to pay it.

The IRS wants their money throughout the year—not as a lump sum in April. Miss quarterly payments and you'll owe penalties even if you pay your full tax bill on time.

tune Your Income

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event Payment Schedule

Annual Tax Estimate

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Q1 Payment
$0
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Q2 Payment
$0
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Q3 Payment
$0
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Q4 Payment
$0
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Set Aside Each Month

$0

Put this amount in a separate savings account

Quarterly Tax Educational Guide

The Safe Harbor Rule

To avoid underpayment penalties, you must pay either:

  1. 100% of last year's tax liability (110% if income was over $150K)
  2. OR 90% of this year's tax liability

Most contractors use Option 1—it's easier to calculate and guarantees no penalties.

How to Handle Irregular Income

Contractor income fluctuates. Two approaches:

  1. Even payments: Divide last year's tax by 4, pay that quarterly
  2. Annualized method: Calculate actual income each quarter (more work, but pays less if income is back-loaded)