2026 Social Security Taxes Complete Practice Test

Self-employment tax payments are typically due quarterly. This schedule is designed to align with the estimated tax payments that self-employed individuals must make throughout the year to cover their tax liabilities as they earn income. Given the nature of self-employment income, which may not have taxes withheld like traditional wages, the IRS requires self-employed individuals to estimate their tax liability and make payments in four installments during the year. These payments are generally due on April 15, June 15, September 15, and January 15 of the following year. This quarterly payment schedule helps ensure that taxes are paid regularly and reduces the burden of a large tax payment at the end of the year.