Quarterly estimated taxes for eBay resellers: what the IRS says about dates and rules.

Estimated tax is the way the IRS describes paying tax during the year on income that has no withholding, such as income from self-employment, instead of all at once with the return.¹ Many eBay resellers who operate as sole proprietors have income of this kind. This page is a general description, not a payment instruction. How the rules apply depends on a person's own facts, and a qualified tax professional or the IRS can confirm them.

Publication 505 says estimated payments are not needed when the tax expected for the year, after subtracting withholding and credits, is less than $1,000.¹ The comparison is to expected tax after withholding and credits. It is not a comparison to sales, to eBay payouts, or to profit.

Publication 505 lists four dates for tax year 2026, each tied to a period that ends on the date shown.¹

The IRS page for the current year is the authority for every date, including how dates that fall on a weekend or holiday are treated.

Publication 505 says the total amount to pay for 2026 is the smaller of two figures: 90% of the total expected tax for 2026, or 100% of the total tax shown on the 2025 return, which must cover all 12 months.¹ It says to use 110% in place of 100% when adjusted gross income for 2025 was more than $150,000, or $75,000 for a married person filing separately.¹ This page calls these the 90% rule and the prior-year rule. They are rules the IRS states, not advice on any person's payment.

Topic no. 306 says a penalty may apply when not enough tax was paid during the year through withholding or estimated payments, and that Form 2210 is used to figure it.² The topic also describes an exception when the amount is under $1,000, a payment total that meets the 90% or prior-year figure, and a possible waiver for casualty, disaster, other unusual circumstances, or reasonable cause.² It says payments are made in four equal amounts, and that the annualized installment method may help when income is uneven during the year.² Whether a penalty applies to a particular person is a question for the IRS instructions and a qualified tax professional.

Topic no. 554 describes self-employment tax as 12.4% for Social Security plus 2.9% for Medicare, a combined 15.3%. It says the amount subject to the tax is generally 92.35% of net earnings from self-employment, that the tax applies when those earnings are $400 or more, and that one-half of the tax is subtracted in computing adjusted gross income.³ The Social Security part applies up to a yearly wage base, which the Social Security Administration lists as $184,500 for 2026.⁴

As an illustration only, take net profit of $30,000. Times 92.35% is $27,705. The Social Security part is 12.4% of that, about $3,435. The Medicare part is 2.9% of that, about $803. The combined self-employment tax in this example is about $4,239, and one-half of it is about $2,119. These are sample numbers, not a prediction of any amount for any person.

The example leaves out income tax, state tax, wages from a job, other income, the additional Medicare tax, credits, and payments already made. It does not say what any person pays or when. Net profit on a return comes from Schedule C, covered in the Schedule C overview.

Publication 505 lists crediting an overpayment from the 2025 return, a direct transfer from a bank account, a debit or credit card by phone or internet, and a check or money order sent with a Form 1040-ES voucher.¹ The IRS describes Direct Pay as a free and secure way to pay estimated tax and other federal income tax.⁵ Some states have their own estimated tax rules, which this page does not cover.

Strooply keeps a seller's sales, eBay charges, and item costs by period. The eBay profit tracker shows net profit for a period as a record of what was sold and what it cost. Strooply does not calculate an estimated payment or a self-employment tax figure, and it does not decide how any amount is reported.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

Is estimated tax paid on eBay sales?

The IRS says estimated tax covers income that is not subject to withholding, including income from self-employment.¹ Whether payments come up depends on the expected tax after withholding and credits, as described in the $1,000 rule above.

When are the 2026 payment dates?

April 15, June 15, and September 15, 2026, and January 15, 2027.¹

What do the 90% and prior-year rules mean?

They are the smaller-of test in Publication 505, with 110% in place of 100% for higher prior-year income. It is a rule the IRS states, not advice on any payment.¹

What if the payments are lower than the rule?

A penalty may apply. Form 2210 figures it, and the IRS may waive it in some cases.²

Does Strooply calculate an estimated payment?

No. It totals sales, costs, and fees for the records. A qualified tax professional can say how the rules apply to a particular seller.