Estimated taxes for gig workers
Platforms usually pay gig workers without withholding income tax. The IRS expects people in business for themselves to pay tax through the year with estimated payments. This guide covers who needs to pay, the 2026 due dates, the safe harbor rules, and how self-employment tax works.
Who needs to make estimated payments
According to IRS Publication 505, you generally must pay estimated tax for 2026 if you expect to owe at least $1,000 in tax after subtracting withholding and credits, and your withholding and credits are less than the safe harbor amounts below. The publication also says people who are in business for themselves will generally have to pay their tax this way.
2026 estimated tax due dates
The IRS divides the year into four payment periods. For 2026 the due dates are:
- April 15, 2026, for income from January 1 through March 31
- June 15, 2026, for April 1 through May 31
- September 15, 2026, for June 1 through August 31
- January 15, 2027, for September 1 through December 31
If a due date falls on a weekend or legal holiday, the payment is due the next business day. Publication 505 also says you don't need to make the January 15, 2027 payment if you file your 2026 return by January 31, 2027 and pay the rest of the tax you owe.
Safe harbor: how much is enough
To avoid an underpayment penalty, Publication 505 says your payments generally need to reach the smaller of 90% of your expected 2026 tax or 100% of the tax shown on your 2025 return. If your 2025 adjusted gross income was more than $150,000 ($75,000 if you are married filing separately), the 100% becomes 110%.
How self-employment tax works
Self-employment tax pays for Social Security and Medicare. According to IRS Topic 554, you usually must pay it if your net earnings from self-employment were $400 or more. The amount subject to the tax is 92.35% of your net earnings. The rate consists of 12.4% for Social Security and 2.9% for Medicare. You can deduct one-half of the self-employment tax when you figure your adjusted gross income. You compute it on Schedule SE (Form 1040).
Social Security tax applies only up to a yearly maximum that changes each year. Check the current limit with the Social Security Administration.
What happens if you pay too little
Publication 505 says you may be charged a penalty if you don't pay enough by the due date of each payment period, even if you are due a refund when you file. Form 2210 is the IRS form used to figure out whether you owe the penalty and how much.
How to pay
The IRS accepts estimated payments through IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), and your IRS online account. Use the 1040-ES instructions to match each payment to the right year and period.