https://taxfathom.com Plain-English columns on U.S. federal tax rules for the self-employed, cross-border filers, property owners and individual taxpayers. Every claim is cited to an IRS publication or the Internal Revenue Code. en-US https://taxfathom.com/columns/do-freelancers-have-to-pay-quarterly-estimated-tax/ https://taxfathom.com/columns/do-freelancers-have-to-pay-quarterly-estimated-tax/ Freelancers generally owe quarterly estimated tax once they expect to owe $1,000 or more for 2026. Here's the threshold, safe harbors, and due dates. Self-Employed Deadlines Tue, 18 Aug 2026 00:00:00 GMT https://taxfathom.com/columns/s-corp-election-deadline-2026/ https://taxfathom.com/columns/s-corp-election-deadline-2026/ A calendar-year LLC or corporation generally has to file Form 2553 by March 16, 2026 for S status to cover all of 2026 — with a late-election path if it is missed. Self-Employed Entity choice Mon, 17 Aug 2026 00:00:00 GMT