LLC Quarterly Taxes: Due Dates & How to Pay

LLC quarterly estimated tax due dates, safe harbor rules, and how to calculate and pay your payments to the IRS.

Most LLC owners do not have taxes withheld from their income, so they pay LLC quarterly estimated taxes to the IRS. Because an LLC is a pass-through entity, the business itself usually does not pay income tax. Instead, profit flows to you, and you are responsible for paying your income tax and self-employment tax during the year. Getting the due dates and amounts right keeps you out of penalties and makes tax season far less stressful.

When LLC Quarterly Taxes Are Due

Estimated taxes are paid four times a year. The due dates for the 2026 tax year are January 15, April 15, June 15, and September 15. If a due date falls on a weekend or holiday, the deadline moves to the next business day, so always confirm the exact date with the IRS. Use the table below as a quick reference:

Payment covers	Due date
January 1 to March 31	April 15
April 1 to May 31	June 15
June 1 to August 31	September 15
September 1 to December 31	January 15 (next year)

These dates apply to the 2026 tax year, but they shift slightly each year, so check the IRS schedule before you send a payment.

How to Calculate Your LLC Quarterly Taxes

You estimate your taxable income for the year, figure the tax you will owe, subtract any withholding or credits, and divide the remainder into four payments. A common shortcut is to base this year's payments on last year's tax liability. That brings us to the safe harbor rule. If you pay at least 100% of last year's tax (or 110% if your adjusted gross income was above $150,000, or $75,000 if married filing separately), you generally avoid an underpayment penalty. This safe harbor does not eliminate what you owe, but it shields you from penalties for paying during the year.

How to Pay the IRS

The easiest way to pay is through the IRS Direct Pay or the Electronic Federal Tax Payment System. You can pay each installment online, by phone, or by mail with a voucher. To make these payments you need your personal tax ID, and if your LLC has one, your EIN number. Keep records of every payment so you can match them to your return at filing time.

What Happens If You Miss a Payment

Missing a quarterly payment can lead to an underpayment penalty, calculated from the date the payment was due. The penalty is generally interest-based, and it applies even if you pay the full amount by April 15. If your income changed midyear, you can use the annualized income installment method to lower the amount due for earlier periods. For a fuller picture of what you owe and what you can write off, review our LLC taxes and business tax deductions pages.

Who Must Pay Estimated Taxes

You generally owe estimated taxes if you expect to owe at least $1,000 in tax after subtracting withholding and credits, and if your withholding and credits will not cover at least 90% of the tax for the current year. Most LLC owners fall into this category because nothing is withheld from their business income. If you are new to estimated taxes, start by estimating conservatively and adjust after your first full year of real numbers. The IRS also offers worksheets and instructions with Form 1040-ES that walk you through the calculation step by step.

Frequently Asked Questions

When are LLC quarterly estimated taxes due?

Estimated tax payments are due four times a year. For the 2026 tax year the due dates are January 15, April 15, June 15, and September 15. If a due date falls on a weekend or a federal holiday, the deadline moves to the next business day, so the exact date can shift from year to year. Each payment covers a specific period of the year, and the amounts are based on your estimate of your annual income and tax liability. Because the schedule changes slightly each year, it is a good idea to confirm the current dates on the IRS website before you send a payment.

What is the safe harbor rule for estimated taxes?

The safe harbor rule protects you from an underpayment penalty even if you end up owing more than you paid during the year. You generally avoid the penalty if you pay at least 100% of your previous year's tax liability, or 110% if your adjusted gross income was above $150,000, or $75,000 if married filing separately. The safe harbor does not reduce the total tax you owe; you still pay the full amount by the filing deadline. It only shields you from the penalty for paying late during the year. Many owners use this rule to keep their quarterly payments simple and predictable.

Does an LLC itself pay quarterly taxes?

Usually not. An LLC is a pass-through entity, which means the business itself typically does not pay federal income tax. Instead, the profit flows through to the owners, who report it on their personal returns and pay income tax and self-employment tax on it. Because nothing is withheld from that business income, the owners make estimated tax payments during the year to cover what they will owe. The LLC may still have its own obligations for payroll taxes if it has employees, or for state taxes depending on the state, but the quarterly estimated payments are generally made by the owners personally.

How do I pay my quarterly estimated taxes?

You can pay online through IRS Direct Pay or the Electronic Federal Tax Payment System, by phone, or by mail with a payment voucher. Online payment is the fastest and gives you an immediate confirmation. You will need your personal tax ID, and if your LLC has one, your EIN, to complete the payment. Each payment should be recorded so you can match it to your tax return at filing time. If your income changes during the year, you can adjust the remaining payments rather than waiting until April. Keeping a simple record of each payment makes tax season much easier.