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Quarterly Estimated Taxes for Resellers
No employer withholds tax from your reselling profit, so the IRS expects you to pay as you go. Here are the 2026 dates, who has to pay, and a simple way to set money aside.
Who has to pay quarterly
Generally, if you expect to owe $1,000 or more in federal tax for the year after any withholding (for example from a day job), you should make estimated payments. They cover both income tax and self-employment tax.
2026 due dates
| Payment | Covers income earned | Due |
|---|---|---|
| 1 | January 1 – March 31 | April 15, 2026 |
| 2 | April 1 – May 31 | June 15, 2026 |
| 3 | June 1 – August 31 | September 15, 2026 |
| 4 | September 1 – December 31 | January 15, 2027 |
The periods aren't equal three-month blocks. That's how the IRS sets them.
How much to pay: the safe harbor
You generally avoid an underpayment penalty if your payments during the year add up to the smaller of:
- 90% of this year's tax, or
- 100% of last year's tax (110% if last year's adjusted gross income was over $150,000).
The “last year” option is the easiest for new sellers: you already know the number.
A simple way to set money aside
Example. You expect about $8,000 of reselling profit this year. Many self-employed people set aside roughly 25–30% of profit for income tax plus self-employment tax. At 25%, that's $2,000 for the year, or $500 per quarter. Move it to a separate savings account each time you get paid out, then pay it on the due dates.
Your real rate depends on your total income, filing status and deductions, so treat 25% as a starting point and check with a tax professional or tax software.
How to pay
- Online through the IRS's own payment options (IRS Direct Pay or your IRS online account).
- Or with Form 1040-ES by mail.
- Many states have their own estimated payments too.
Quarter by quarter is easier with a running total
If you know your profit at the end of each quarter, the payment is just a percentage of it. Track sales, cost of goods and expenses as you go. See self-employment tax for resellers and reseller tax deductions.
Common questions
When are 2026 estimated tax payments due?
April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
Do resellers need to pay quarterly taxes?
Generally yes, if you expect to owe $1,000 or more in federal tax for the year after withholding. The payments cover income tax and self-employment tax.
How much should I pay each quarter?
To avoid a penalty, payments generally need to total at least 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000). Many sellers set aside about 25-30% of profit as a starting point.
What happens if I miss a quarterly payment?
The IRS may charge an underpayment penalty, which works like interest on the amount paid late. Paying as soon as you can reduces it.
For information only, not tax advice. Tax rules depend on your situation and change over time. Check IRS.gov or ask a tax professional before you file. Rates checked October 2026.