Texas has no state income tax, but the IRS still expects quarterly payments from self-employed filers. Here is a simple framework you can run in under an hour.
Who needs to pay
Anyone who expects to owe $1,000 or more in federal tax after withholding.
Freelancers, gig workers, single-member LLCs, and S-Corp owners who take distributions instead of wages.
Safe-harbor rule
Pay 100% of last year's total tax (110% if last year's AGI was over $150k), spread across four equal payments.
This eliminates underpayment penalties even if your income grows.
Due dates
Q1 — April 15 | Q2 — June 15 | Q3 — September 15 | Q4 — January 15 of the following year.
Pay online at IRS.gov/payments — save the confirmation number with your tax file.
Written by Zaki Enterprise Advisors — Licensed Insurance & Tax Professionals.
Reviewed by the same Texas advisors who work with our clients on tax preparation, ACA, Medicare, and property & casualty coverage.