Do resellers have to pay quarterly estimated tax, and when is it due?
Generally yes, if you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and those will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000). The 2026 payments are due April 15, June 15 and September 15, 2026, and January 15, 2027, and the January payment isn't needed if you file your 2026 return by February 1, 2027 and pay the full balance with it.
General information from IRS sources, not tax advice. It doesn't say what you should file; check with a tax professional about your own situation.
Checked against the IRS pages listed below on .
What the IRS says
"If you are in business for yourself, you generally need to make estimated tax payments."
"You don't have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and you had no tax liability for the full 12-month 2025 tax year."
"If it's easier to pay your estimated taxes weekly, bi-weekly, monthly, etc. you can, as long as you've paid enough in by the end of the quarter."
2026 payment dates
| Payment | Due |
|---|---|
| 1st | April 15, 2026 |
| 2nd | June 15, 2026 |
| 3rd | Sept. 15, 2026 |
| 4th | Jan. 15, 2027, unless you file your 2026 return by Feb. 1, 2027 and pay the entire balance with it |
The general rule, worked through
Form 1040-ES says you generally must pay estimated tax for 2026 if you expect to owe at least $1,000 after withholding and refundable credits, and you expect withholding and credits to be less than the smaller of 90% of the tax on your 2026 return or 100% of the tax on your 2025 return, which must cover all 12 months. If your 2025 AGI was over $150,000 ($75,000 married filing separately), substitute 110% for 100%.
If you also have a W-2 job, Form 1040-ES says you may be able to avoid estimated payments by asking your employer to withhold more on a new Form W-4.
Uneven income, like a big fourth quarter
The IRS says that if your income comes in unevenly, you may be able to avoid or lower the penalty by annualizing your income and making unequal payments, using Form 2210. Form 1040-ES adds that if a large change in income after March 31, 2026 means you need to start making payments, you should use the annualized income installment method, and file Form 2210 with Schedule AI with your return even if no penalty is owed.
Penalties and waivers
Form 1040-ES says the penalty is imposed on each underpayment for the number of days it remains unpaid, and the IRS says you may owe it even if you are due a refund. Most taxpayers avoid it if they owe less than $1,000 after withholding and credits, or paid at least the smaller of 90% of this year's tax or 100% of last year's.
The IRS says the penalty may be waived for a casualty, disaster or other unusual circumstance, or if you retired after reaching age 62 or became disabled in the year or the year before and the underpayment was due to reasonable cause.
Worked examples
A seller with no withholding
Total tax on a 12-month 2025 return was $3,200, AGI was under $150,000, and 2026 tax is expected to be $5,000 with no withholding. 90% of 2026 is $4,500 and 100% of 2025 is $3,200; the smaller is $3,200, or four payments of $800. The other $1,800 is due with the return.
A seller with a W-2 job
Expected 2026 tax is $9,000 and withholding from a W-2 job will be $8,300, leaving $700 owed, under the $1,000 in the general rule.
A higher-income seller
2025 AGI was $162,000 and 2025 tax was $21,000, so the prior-year figure is 110%, or $23,100. Expected 2026 tax is $24,000, and 90% of it is $21,600. The smaller, $21,600, works out to four payments of $5,400.
Edge cases
- No tax for 2025? If you were a U.S. citizen or resident alien all of 2025 and had no tax liability for a full 12-month 2025 year, Form 1040-ES says you don't have to pay estimated tax for 2026.
- Mailing a payment: Form 1040-ES says the U.S. postmark date counts as the payment date, and cautions that the postmark is the date the payment is processed at a postal facility, which may not be the day you drop it off.
- You can make more than four payments, as long as the total for each period covers what was due by that period's date.
- If spouses making joint payments both have self-employment income, Form 1040-ES says to figure the self-employment tax for each of them separately and enter the total on the worksheet.
What to do
- Each quarter, total net profit from your platform reports and rerun the Form 1040-ES worksheet.
- Set aside a share of each payout for tax so the quarterly payment is ready.
- If you pay by mail, mail early enough to be processed by the due date.
- Ask a tax professional whether the annualized method fits a seasonal business.
Questions
Can I pay monthly instead of quarterly?
Yes. The IRS says you can pay weekly, every two weeks or monthly, as long as enough is paid by the end of each quarter.
Does estimated tax include self-employment tax?
Yes. The IRS says estimated tax pays not only income tax but other taxes such as self-employment tax.
I have a day job. Do I still need estimated payments?
Maybe not. Form 1040-ES says you may be able to avoid them by having your employer withhold more, using a new Form W-4.
General information, not tax advice
This page summarizes IRS publications, instructions and guidance as read on . It doesn't say what you should file or deduct. Tax rules depend on your facts, and state rules aren't covered here (see state rules). Check with a tax professional.
Sources
Every figure, rule and quote on this page comes from one of these official pages.
- Form 1040-ES (2026), Estimated Tax for Individuals (IRS, dated Feb 12, 2026; read Oct 19, 2026)
- Estimated taxes (IRS, page reviewed or updated Sep 25, 2026; read Oct 19, 2026)
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