LLC Quarterly Tax Calculator

How to Calculate LLC Quarterly Estimated Taxes in 2025

If you operate a single-member LLC, multi-member LLC, or S-Corp, the IRS expects you to make quarterly estimated tax payments when you expect to owe $1,000 or more in taxes for the year. Missing these payments can result in underpayment penalties calculated using Form 2210. Our free LLC quarterly tax calculator estimates your federal self-employment tax, federal income tax, and state income tax for all 50 US states — instantly.

Quarterly estimated taxes apply to freelancers, independent contractors, gig workers, food truck operators, mobile vendors, consultants, and any self-employed individual earning income through an LLC. Use this calculator to determine how much to set aside each quarter and avoid surprises at tax time.

Self-Employment Tax for LLC Owners

LLC members pay self-employment (SE) tax on 92.35% of net earnings. The SE tax rate is 15.3% — 12.4% for Social Security (up to the wage base of $168,600 in 2025) and 2.9% for Medicare. An additional 0.9% Medicare surtax applies to net self-employment income above $200,000. Half of the SE tax is deductible when calculating your adjusted gross income.

S-Corp election can reduce SE tax by limiting it to a reasonable officer salary rather than the full net profit. For LLC owners earning above $60,000–$80,000 annually, an S-Corp election is often worth evaluating with a tax professional.

Federal Income Tax Brackets (2025)

After deducting half your SE tax and the standard deduction ($15,000 for single filers in 2025), your remaining income is taxed using progressive federal brackets: 10% on the first $11,925, 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350, and 37% on income above $626,350.

2025 Quarterly Estimated Tax Due Dates

The IRS requires quarterly estimated tax payments using Form 1040-ES. Payments are due four times per year. If a due date falls on a weekend or federal holiday, the deadline moves to the next business day.

LLC Quarterly Taxes by State

State income tax is a major factor in your total quarterly estimated tax payment. Our calculator covers all 50 states and the District of Columbia. Here is how state income tax affects LLC owners across the country.

States With No Income Tax

Nine states charge no state income tax, meaning LLC owners in these states only owe federal self-employment tax and federal income tax on their quarterly payments: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. These are the most tax-friendly states for LLC owners and self-employed individuals making quarterly estimated payments.

Flat-Rate Income Tax States

Several states use a single flat income tax rate, making quarterly tax estimation straightforward for LLC owners: Arizona (2.5%), Colorado (4.4%), Georgia (5.49%), Idaho (5.8%), Illinois (4.95%), Indiana (3.05%), Iowa (3.8%), Kentucky (4.0%), Michigan (4.25%), Mississippi (4.7%), Missouri (4.8%), North Carolina (4.5%), North Dakota (1.95%), Ohio (3.57%), Pennsylvania (3.07%), and Utah (4.65%).

Progressive / Bracketed Income Tax States

The remaining states use progressive tax brackets, where higher income is taxed at higher rates. States with the highest top marginal rates for LLC owners include: California (up to 13.3%), Oregon (up to 9.9%), Minnesota (up to 9.85%), New York (up to 10.9%), New Jersey (up to 10.75%), and Hawaii (up to 11.0%). States with moderate progressive rates include Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Kansas, Louisiana, Maine, Maryland, Massachusetts, Montana, Nebraska, New Mexico, Oklahoma, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, and Wisconsin.

LLC Entity Types and Tax Treatment

Single-Member LLC

The most common structure for sole proprietors. A single-member LLC is a disregarded entity for tax purposes — all net profit flows to your personal return (Schedule C) and is subject to both self-employment tax (15.3%) and federal income tax. You report quarterly payments using Form 1040-ES.

Multi-Member LLC

Taxed as a partnership by default. Each member pays SE tax and income tax on their distributive share of profits based on their ownership percentage. The LLC files Form 1065 and issues Schedule K-1 to each member.

LLC Electing S-Corp Status

An LLC can elect S-Corp taxation by filing Form 2553 with the IRS. Under S-Corp treatment, only the officer's reasonable salary is subject to payroll/SE tax. Remaining profit distributed as dividends avoids SE tax, which can save thousands for LLC owners earning $60,000+ annually.

C-Corp

C-Corps pay a flat 21% federal corporate income tax rate. There is no self-employment tax at the corporate level, but owners face double taxation on dividends. This structure is less common for small LLCs but may benefit businesses retaining significant earnings.

Frequently Asked Questions

How much are quarterly estimated tax payments for an LLC?

Quarterly payments depend on your net profit, entity type, and state. A single-member LLC earning $100,000 in net profit typically owes $13,000–$15,000 in SE tax plus federal and state income tax, split into four equal quarterly payments. Use the calculator above for a personalized estimate.

What happens if I miss a quarterly estimated tax payment?

The IRS charges an underpayment penalty calculated on Form 2210. The penalty rate is the federal short-term rate plus 3 percentage points, applied to the underpaid amount for each day it remains unpaid. Paying late is better than not paying at all — the penalty is proportional to the delay.

Can I use the safe harbor rule to avoid underpayment penalties?

Yes. You can avoid penalties by paying at least 100% of your prior year's tax liability (110% if your AGI exceeds $150,000) in four equal quarterly installments, regardless of how much you actually owe this year. This is known as the "safe harbor" method.

Do I need to make quarterly payments in my first year as an LLC?

If you had no tax liability in the prior year, you are not required to make estimated payments in your first year. However, making voluntary quarterly payments is recommended to avoid a large tax bill when you file your annual return.

How do I pay quarterly estimated taxes?

Federal payments can be made through IRS Direct Pay (irs.gov/directpay), the Electronic Federal Tax Payment System (EFTPS), or by mailing Form 1040-ES vouchers with a check. State estimated tax payments are made through your state's department of revenue website.

Should my LLC switch to S-Corp to save on quarterly taxes?

An S-Corp election can reduce self-employment tax by limiting it to a reasonable officer salary. This typically saves money when LLC net profit exceeds $60,000–$80,000 annually. However, S-Corp status requires payroll processing, additional tax filings (Form 1120-S), and a genuinely reasonable salary. Consult a CPA to determine if the savings outweigh the added complexity.