📱 Creator-Specific Reminder
- Brand deals, sponsorships & 1099s all count as self-employment income
- YouTube, TikTok, Patreon payouts are all taxable
- Self-employment tax = 15.3% on top of income tax — set aside funds quarterly
- Missing estimated payments triggers an IRS underpayment penalty
- NYC residents pay city income tax on top of state & federal
- S-Corp elections must be filed by March 16 for same-year benefit (March 15 falls on a Sunday in 2026)
Q1
January — March 2026
Prior year wrap-up season
Jan 1Jan
New Year Tax Prep Begins
Gather all 1099-NEC, 1099-K, W-2, and platform payout statements from 2025 (prior year).
Jan 15Jan
Q4 2026 Estimated Tax Payment Due (IRS)
4th installment of 2025 estimated taxes. Pay via IRS Direct Pay or EFTPS.
Jan 15Jan
Q4 2026 NY State / MA Estimated Tax Due
NY: Pay via Online Services. MA: Pay via MassTaxConnect.
Jan 31Jan
1099-NEC Deadline — Send to Contractors
If you paid any contractor $600+, you must issue them a 1099-NEC by today.
Mar 16Mar
S-Corp / Partnership Tax Returns Due (Form 1120-S / 1065)
If you operate as an S-Corp or partnership. Extension available (Sept 15). Also: last day to elect S-Corp status for 2026. Note: March 15, 2026 falls on a Sunday — deadline moves to March 16.
Q2
April — June 2026
Tax Day + Q1 estimated payment
Apr 15Apr
Individual Tax Returns Due — Form 1040 (IRS)
File your 2025 personal tax return or Form 4868 for a 6-month extension. Extension does NOT delay payment owed.
Apr 15Apr
NY State / MA State Tax Returns Due
NY Form IT-201 (for 2025) and MA Form 1 both due today. Extensions available but taxes owed are still due today.
Apr 15Apr
NYC Unincorporated Business Tax (UBT) Due
If NYC-based self-employed with net income over $95,000, UBT applies at 4%. File with NYC Department of Finance.
Apr 15Apr
Q1 2026 Estimated Tax Payment Due (IRS)
First installment for 2026 taxes. Use Schedule SE to estimate self-employment tax.
Apr 15Apr
Q1 2026 NY State / MA Estimated Tax Due
First NY/MA quarterly payment for 2026 income. Don't skip this — penalties add up.
Jun 15Jun
Q2 2026 Estimated Tax Payment Due (IRS)
Second installment. Q2 covers April 1 – May 31 income only — just a 2-month window. Due June 15, 2026 (a Monday).
Jun 15Jun
Q2 2026 NY State / MA Estimated Tax Due
Second NY/MA quarterly payment. Due June 15, 2026. Pay online to avoid processing delays.
Q3
July — September 2026
Mid-year check-in + Q3 payment
Jul 1Jul
Mid-Year Tax & Business Review
Reconcile books, review 2026 YTD income vs. projections, adjust Q3–Q4 estimated payments if income has changed significantly.
Sep 15Sep
Q3 2026 Estimated Tax Payment Due (IRS)
Third installment. Covers June 1 – August 31 income. Especially important for creators with summer brand deals and campaigns.
Sep 15Sep
Q3 2026 NY State / MA Estimated Tax Due
Third quarterly payment (Sep 15, 2026). Also: extended S-Corp / partnership returns due today.
Sep 15Sep
Extended S-Corp / Partnership Returns Due
If you filed a March 16, 2026 extension, your Form 1120-S or 1065 is now due today (September 15, 2026).
Oct 15Oct
Extended Individual Returns Due (Form 1040)
If you filed a Form 4868 in April 2026, today is the absolute final deadline for your 2025 personal return. No further extensions are available.
Q4
October — December 2026
Year-end planning season
Nov 1Nov
Year-End Tax Planning Window Opens
Review total 2026 income to date, make any last equipment purchases for Section 179 deductions, and consider maximizing retirement contributions (SEP-IRA, Solo 401k) before year-end.
Dec 31Dec
Solo 401(k) Contribution Deadline
The Solo 401(k) plan must be established by Dec 31, 2026 to contribute for tax year 2026. Contribution deadline is your 2026 tax filing date (April 2027).
Dec 31Dec
Business Expense Cutoff
All deductible business expenses must be paid or charged by Dec 31, 2026 to count toward tax year 2026. Camera gear, software, subscriptions, content equipment, etc.
Jan 15Jan 2027
Q4 2025 Estimated Tax Payment Due (IRS)
Final estimated payment for 2026. Covers September 1 – December 31 income. Can skip if you file your complete 2026 return and pay in full by February 1, 2027.
Jan 15Jan 2026
Q4 2025 NY State / MA Estimated Tax Due
Final state quarterly payment for 2026. NY: nystax.gov. MA: MassTaxConnect. Due January 15, 2027.
Quarterly Estimated Tax Formula
As a self-employed person, you owe both the employee and employer halves of Social Security and Medicare:
- Federal income tax: based on your bracket
- Self-employment tax: 15.3% on net earnings
- NY State income tax: 4% – 10.9%
- NYC resident tax: 3.078% – 3.876%
- MA state income tax: 5% flat
A safe rule: set aside 30–35% of every payment you receive (NYC residents: 40%).
How to Pay Estimated Taxes
- Federal: IRS Direct Pay (free) or EFTPS.gov
- NY State: nystax.gov → "Pay Estimated Tax"
- NYC UBT: nyc.gov/finance
- MA State: MassTaxConnect.dor.state.ma.us
Always save your confirmation numbers. Pay electronically — checks get lost and delayed.
Safe Harbor Rule (Avoid Penalties)
You will NOT owe an underpayment penalty if you pay the lesser of:
- 100% of your 2025 total tax liability, OR
- 90% of your actual 2026 tax liability
If your 2025 AGI exceeded $150K, the safe harbor threshold is 110% of your 2025 total tax.
Creator-Specific Tax Notes
- Platform 1099-Ks: All income is taxable even below the reporting threshold
- Gifted products at FMV are taxable income
- Home office deduction requires dedicated space
- Travel for content is deductible if business-primary
- Subscription income = SE income subject to 15.3% tax
- NYC UBT: 4% on net SE income above $95K exemption (unchanged for 2026)