Tax
Estimated Tax Payments
Quarterly payments business owners and self-employed individuals make toward their annual tax bill.
Definition
Federal estimated payments are due April 15, June 15, September 15, and January 15. Wisconsin follows the same schedule. Underpaying triggers an underpayment penalty, even if you make it up at filing time. We project liability throughout the year so quarterly checks reflect reality, not last year's numbers.
When It Matters
Every quarter, for any owner whose income is not fully withheld through W-2 payroll.
Related Services
Common Questions
What's a safe-harbor estimated payment?
Paying at least 100% of last year's tax (110% for higher-income filers) usually avoids underpayment penalties — but it can leave a large balance due in April if income jumped.