Sourdough 2025 / 2026

Pay quarterly when you expect to owe 1000 dollars or more

Four due dates a year, not evenly spaced. Pay via Form 1040-ES.

  1. For tax year 2026: April 15 (Q1, already past). June 16 (Q2). September 15 (Q3). January 15, 2027 (Q4).
  2. Pay at irs.gov/payments using IRS Direct Pay.
  3. Easy way to avoid the underpayment penalty: pay 100 percent of what you owed last year (110 percent if your income was over $150K).
  4. Miss Q1? Catch up at Q2. You only pay penalty on the days you were short, not the whole quarter.
  5. Form 2210 figures the penalty if you miss.

SourceIRC §6654; IRS Form 1040-ES (2026)

Note. General information, not tax advice. Tips reflect federal law and California rules where noted, current as of May 2026. For advice specific to your situation, consult a licensed CPA or Enrolled Agent. Sourdough Tax, Inc. is not your tax advisor unless we have explicitly accepted that engagement in writing.