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Quarterly Estimated Tax Payments: A Guide for Business Owners

June 18, 2024 by Terence Maniki

At Blue Ocean Tax Advisors, we understand that determining your quarterly estimated tax payments can be a daunting task. To help ease this burden, we’ve put together a guide addressing some of the most frequently asked questions about estimated taxes.

What are Estimated Taxes?

Estimated taxes are payments made to the IRS throughout the year on income that isn’t subject to withholding by the federal government. Typically, these taxes are paid every quarter.

Who Pays Estimated Taxes?

Unlike individual employees who receive regular paychecks with taxes withheld, business owners and 1099 workers are required to pay estimated taxes. Additionally, you may need to pay estimated taxes on income from investments, such as realized capital gains or dividends. Even W-2 employees might need to make estimated payments if their withholdings do not cover their total tax liability.

What are the Tax Payment Dates for 2024?

  • For income earned from Jan. 1 – Mar. 31, 2024: The payment deadline is April 15, 2024.
  • For income earned from April 1 – May 31, 2024: The payment deadline is June 17, 2024.
  • For income earned from June 1 – Aug. 31, 2024: The payment deadline is September 16, 2024.
  • For income earned from Sept. 1 – Dec. 31, 2024: The payment deadline is January 15, 2025.

How Much Do I Need to Earn to Be Eligible for Estimated Payments?

  • Workers who haven’t withheld enough: You will owe at least $1,000 in federal income taxes.
  • Self-employed individuals: If you expect to owe more than $1,000 from your gigs, you should make quarterly estimated payments.
  • Businesses: You should make estimated tax payments if you expect to owe $500 or more for the entire tax year.

How Do I Figure Out How Much I Owe?

Estimated taxes require you to project your annual income to determine your tax bill. You can use data from the previous year to make an estimate. For instance, if you anticipate owing $12,000 for the year, you should pay $3,000 each quarter. This method works best with a stable income. If your income varies, estimate your tax based on the previous quarter. The IRS provides resources to assist business owners with these calculations.

Can I Pay More Often Than Quarterly?

Yes, you can pay as frequently as you prefer. Similar to managing credit card payments, paying more frequently can help ensure you don’t underpay and incur penalties.

What Happens If I Underestimate My Tax Payment?

Underestimating your tax payment will result in a penalty from the IRS. This penalty is based on the amount you underpaid plus interest. Paying quarterly can help you avoid this penalty.

What Happens If I Overpay My Tax Estimate?

If you overpay, you will receive a credit for the overpayment. This credit can either be refunded to you or applied as an advance payment toward the following year’s taxes.


Managing estimated taxes can be challenging, but understanding the process can make it easier. For more information or assistance, contact Blue Ocean Tax Advisors today. We’re here to help you navigate your tax obligations with confidence and ease.

Filed Under: Business taxes, Quick Books, Tax Planning, Tax Preparation Tagged With: back taxes, cpa, illinois, tax, tax planning, tax preparation, tax professional

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