Owner-Operator Quarterly Tax Estimator
Self-employment + federal income + state estimate with OTR per-diem deduction baked in. 2026 brackets.
Next quarterly payment
$3,640
Due September 15, 2026 via IRS 1040-ES
Breakdown
| Gross revenue | $250,000 |
| − Business expenses | −$180,000 |
| − Per-diem deduction | −$15,360 |
| Net self-employment income | $54,640 |
| SE tax (15.3%) | $7,720 |
| Federal income tax | $4,110 |
| State tax | $2,732 |
| Total annual tax | $14,562 |
| Quarterly payment | $3,640 |
Quarterly due dates
- April 15 — Q1 (Jan–Mar)
- June 15 — Q2 (Apr–May)
- September 15 — Q3 (Jun–Aug)
- January 15 — Q4 (Sep–Dec)
Pay on EFTPS or directly through IRS.gov/payments. Underpayment penalty kicks in if you owe more than $1,000 and didn't pay enough each quarter.
Full walkthrough in our quarterly tax guide.
Estimator only — not tax advice. State tax modeling is approximate; confirm with a trucking CPA before paying.