Quarterly Estimated Taxes Made Simple: Deadlines, Safe Harbors & a Payment Worksheet

Who must pay, how much, when, and how to avoid the underpayment penalty. Part of the Mac Neal LLC Resource Series: practical, plain-English guides for freelancers, side hustlers and small-business owners.

Inside this guide:

• Who has to pay estimated taxes, including W-2 employees with side income
• The due dates for tax year 2026 (returns filed in 2027) and tax year 2027
• The safe-harbor rules that help you avoid the penalty
• Three ways to figure your payments, plus options for uneven income and paycheck withholding
• How to pay, what happens if you miss a payment, and a quarter-by-quarter routine
• Printable templates: an estimated tax worksheet, a payment log and a monthly set-aside tracker

16-page PDF with checklists and printable worksheets. Updated October 2026 for tax year 2026.

General education, not tax or legal advice. Have a question about your own situation? Book a consultation at www.macnealllc.com.