A guide to quarterly estimated taxes

Who usually needs to pay

People with income that has little or no withholding: self-employment, side jobs, rentals, investments, or retirement income. As a general federal rule, you may need to pay if you expect to owe $1,000 or more when you file.

When payments are due

For calendar-year filers, payments generally cover four periods, due around April 15, June 15, September 15, and January 15 of the next year. When a date lands on a weekend or holiday, it moves to the next business day. Signed-in clients can see exact dates on their portal calendar.

How much

To avoid a federal underpayment penalty, people generally need to pay at least 90% of this year's tax or 100% of last year's. That 100% rises to 110% for higher incomes. Arizona has its own rules. We can work out amounts that fit your situation.

How to pay

• IRS Direct Pay, from a bank account at no charge
• Your IRS online account
• A check with a Form 1040-ES voucher
• AZTaxes.gov for Arizona payments

Income change during the year?

Let us know. A new client, a sale, or a slow season can all change what you should be paying.