Not tax advice. Computation tools only. Have a professional review before filing.
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tax-calendar/us/us-q2-estimated-tax-june-15
USSelf-employedSmall businessExpat

Q2 Estimated Tax (Form 1040-ES)

Second-quarter federal estimated tax payment. Covers income earned April 1 through May 31. Also the expat filing deadline for US citizens living abroad.

Filing deadline

June 15, 2026

Country
United States
Tax year
2025
Official
Tax authority

What is this deadline?

Q2 quarterly federal estimated tax payment for self-employed individuals and pass-through business owners. Note the irregular quarter — it's only two months (April-May), not three.

Who needs to file?

Self-employed, sole proprietors, and anyone with significant non-withheld income. Also: US citizens and green-card holders living abroad get an automatic 2-month extension to file their 1040 — this is that deadline.

Key dates

  • Estimated payment due: June 15, 2026
  • Expat 1040 filing deadline: June 15, 2026 (automatic 2-month extension from April 15)

How to file

  • IRS Direct Pay or EFTPS for the estimated payment
  • Regular 1040 filing channels for expats (TurboTax, H&R Block, a CPA, or Free File)

What people miss

  • The "Q2" quarter only covers 2 months — income from Jan-May 2026 is what you're estimating tax on
  • Expats still need to file Form 8938 (FATCA) and FBAR (FinCEN 114) separately if they have foreign financial accounts
  • FEIE (Foreign Earned Income Exclusion) requires Form 2555 and meeting the physical presence or bona fide residence test

Prepare this return with open-source skills

These skills are in the OpenAccountants repo. Clone them into Claude, Cursor, or any AI agent and they handle the computation.

us-quarterly-estimated-tax.mdUS

Use this skill whenever asked about US federal quarterly estimated income tax payments for sole proprietors and single-member LLCs. Trigger on phrases like "1040-ES", "estimated tax", "quarterly tax", "safe harbor", "underpayment penalty", "Form 2210", "annualized income", or any question about federal estimated tax requirements. Covers the $1,000 threshold, 100%/110% prior-year safe harbor, 90% current-year method, quarterly due dates, annualized income instalment method, Form 2210 penalty computation, and withholding strategies. MUST be loaded alongside us-tax-workflow-base v0.1+. Federal only.

This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.

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Federal Form 1040 — Individual Income Tax Return

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Q3 Estimated Tax (Form 1040-ES)

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