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Quarterly estimated taxes for delivery drivers, step by step

The apps don't take taxes out of your pay: that's on you. The IRS expects you to pay during the year, in four parts, not all at once in April. Here are the dates, how much to pay and how to do it for free from your phone.

Do you have to make them?

According to the IRS, yes, if you expect to owe $1,000 or more when you file for the year. If you deliver regularly, you'll likely reach that amount: on top of regular income tax, you pay self-employment tax (15.3%), which is your Social Security and Medicare. We explain it in 1099 taxes.

The 2026 dates

They aren't equal quarters. Each payment covers what you earned in these months:

If a date falls on a Saturday, Sunday or holiday, you can pay on the next business day.

How much to pay?

The safe way: base it on last year

The IRS won't charge a penalty if you pay, in total and on time, the smaller of these two amounts:

• 90% of what you'll owe this year, or
• 100% of the total tax on last year's return (110% if your adjusted gross income was over $150,000).

If you were already delivering last year, the easiest way is to take the total tax from that return and divide it by 4. That avoids the penalty even if you earn more this year; you pay the difference in April.

If it's your first year delivering: work from what you keep

1. Add up what you were paid in that period, including tips.
2. Subtract your work miles × $0.76 (the IRS rate for July to December 2026) and other work expenses.
3. Set aside 20% to 30% of what's left. Many drivers pay that each quarter.

How to pay for free with IRS Direct Pay

Direct Pay takes the money straight from your bank account. It's free and you don't need to create an account.

1. Go to irs.gov/directpay and tap "Make a Payment".
2. For Reason for payment, choose "Estimated Tax".
3. For Apply payment to, choose "1040ES".
4. For Tax period, choose the year you earned the money: 2026, even if you pay in January 2027.
5. Verify your identity with details from a return you've already filed (name, address, Social Security number or ITIN).
6. Enter your bank account and the amount, and save the confirmation number.

You can schedule the payment for a later date and change or cancel it up to 2 days before.

Other ways to pay

• Your IRS online account (irs.gov/account): you can also see your past payments there. Useful if Direct Pay doesn't recognize you because you've never filed.
• EFTPS: the government's system for scheduled payments. You need to enroll, and it takes a few days.
• Debit or credit card: through approved companies, which charge a fee.
• Check by mail with the Form 1040-ES voucher. It's the slowest.

Don't forget your state

Many states also require quarterly payments, with their own rules. Texas, Florida and a few other states have no state income tax. Search "estimated tax" and your state's name on your state's official tax website.

If you missed a payment

Pay as soon as you can. The penalty works like interest for each day you're late: the sooner you pay, the less you're charged. If your earnings go up and down a lot during the year, there's a way to figure a lower penalty (Form 2210); a tax preparer can help with that.

Three habits that make it easy

• A bank account just for taxes. Every time you're paid, move your percentage there.
• Log your miles every day. It's what lowers your bill the most. Read how to keep a mileage log.
• Keep your payment confirmations. You'll need them when you file in April.

Quick summary

1. If you'll owe $1,000 or more, pay every quarter.
2. Dates: April 15, June 15, September 15 and January 15.
3. The safe way: last year's total tax ÷ 4.
4. First year: set aside 20% to 30% of what's left after miles.
5. Pay for free on IRS Direct Pay: "Estimated Tax" → "1040ES" → the year you earned it.
6. Check whether your state requires them too.

Sources: IRS: estimated taxes, IRS Direct Pay, Form 1040-ES and Publication 505. Checked November 2026.