Estimated tax due January 15, 2027: rules for Amazon sellers

If you file Form 1040 and owe 2026 estimated tax, your fourth payment for the year is due January 15, 2027 (IRS: Publication 505). You generally must pay if you expect to owe $1,000 or more when you file (IRS: Estimated taxes). Filing your 2026 return and paying the balance by January 31, 2027 replaces that payment (IRS: Publication 505).

What estimated tax is for sellers

Estimated tax is how you pay tax on income that has no tax withheld, such as earnings from self-employment (IRS: About Form 1040-ES). Withholding is tax taken out before the money reaches you. The IRS package for individuals is Form 1040-ES, “Estimated Tax for Individuals” (IRS: About Form 1040-ES). Another IRS source is Publication 505, “Tax Withholding and Estimated Tax.” Its 2026 worksheet includes self-employment tax (IRS: Publication 505).

Which rules apply depends on how you and your business are taxed. Four setups and what the IRS sources say:

Your setup	What the IRS says	Source
Individual, including a sole proprietor	Generally must make estimated tax payments if expecting to owe $1,000 or more when filing	IRS: Estimated taxes
Single-member LLC with no corporate election	Generally disregarded; its income and deductions go on the owner's federal income tax return	IRS: Instructions for Form 1120
LLC that filed Form 8832 to be taxed as a corporation	Can file Form 1120; corporations generally must pay estimated tax if expecting to owe $500 or more	IRS: Instructions for Form 1120; IRS: Estimated taxes
Nonresident alien individual	Uses Form 1040-ES (NR) to figure and pay estimated tax	IRS: About Form 1040-ES (NR)

For a single-member LLC with no corporate election, “disregarded” means the IRS generally does not treat it as separate from you for federal income tax. Its income and deductions go on your own federal income tax return (IRS: Instructions for Form 1120). An LLC can file Form 1120 only if it has filed Form 8832 to elect to be taxed as a corporation (IRS: Instructions for Form 1120). That is a different thing from the pro forma Form 1120 described next.

Form 5472 is a separate information filing (a report of information to the IRS). A foreign-owned US disregarded entity has no income tax return filing requirement, but if the Form 5472 rules cover it, it files Form 5472 with a pro forma Form 1120 (IRS: Instructions for Form 5472). See the Form 5472 guide for foreign-owned LLCs. Whether you owe US tax on your own income as a non-resident owner is a question for a qualified tax professional.

Estimated tax due January 15, 2027: who must pay

As an individual, including a sole proprietor, you generally must make estimated tax payments if you expect to owe $1,000 or more when you file (IRS: Estimated taxes). “Owe” means what is left after your withholding and refundable credits (IRS: Topic No. 306).

Most taxpayers avoid the penalty for underpaying estimated tax if either of these holds (IRS: Topic No. 306):

• You owe less than $1,000 after subtracting your withholding and refundable credits (IRS: Topic No. 306).
• You paid enough across the year. Your withholding and estimated tax reach at least 90% of your 2026 tax or 100% of the tax shown on your 2025 return, whichever is smaller (IRS: Topic No. 306). Special rules apply to some taxpayers, including higher-income ones.

Publication 505 spells out the higher-income rule for 2026. If your 2025 AGI (adjusted gross income) was more than $150,000, or $75,000 if your 2026 filing status is married filing separately, the 100% becomes 110% (IRS: Publication 505). It also has a separate farming and fishing exception.

Those percentages are year totals. They do not excuse a late payment: you may have to pay a penalty if an estimated tax payment is late, even if you are due a refund when you file (IRS: Estimated taxes).

The 90% option depends on your full 2026 tax (IRS: Topic No. 306), so bring your 2026 books up to date before you pay. See the year-end bookkeeping checklist.

To check whether you owe the penalty, individuals use Form 2210, “Underpayment of Estimated Tax by Individuals, Estates, and Trusts” (IRS: Topic No. 306). Corporations use Form 2220 (IRS: Estimated taxes).

Filing early instead of the January payment

Publication 505 gives one way to skip the January payment. File your 2026 Form 1040 or 1040-SR by January 31, 2027, and pay the rest of the tax you owe (IRS: Publication 505). Do both, and the January 15, 2027 payment is not required. Publication 505 states the date as January 31.

One caution. You may owe a penalty for not making the first three estimated tax payments, if they were required (IRS: Publication 505). Filing early covers only the fourth.

How to pay by January 15, 2027

1. Figure the amount. The 2026 estimated tax worksheet in Publication 505 includes self-employment tax (IRS: Publication 505).
2. Pick a method. You can mail a payment with Form 1040-ES, or pay online, by phone or with the IRS mobile app (IRS: Estimated taxes). The IRS payments page lists these options, though not every method accepts every type of tax payment (IRS: Pay your taxes): Direct Pay from your bank account; debit or credit card; your IRS online account; EFTPS, the IRS business tax payment system.
3. Pay on time. If an estimated tax due date falls on a Saturday, Sunday or legal holiday, your payment is on time if you make it on the next day that is none of those (IRS: Estimated taxes). See the federal tax calendar.

Quick answers

When is the fourth 2026 estimated tax payment due?

January 15, 2027, for individuals who file a 2026 Form 1040 or 1040-SR and owe estimated tax (IRS: Publication 505). Publication 505 refers to the earlier ones as the first three, so this is the fourth. The payment is not required if you file that return by January 31, 2027 and pay the rest of the tax you owe.

Do I have to pay estimated taxes if I sell on Amazon?

The IRS rule turns on how you are taxed. As an individual, including a sole proprietor, you generally must pay if you expect to owe $1,000 or more when you file (IRS: Estimated taxes). Estimated tax covers income with no tax withheld, such as self-employment earnings (IRS: About Form 1040-ES). Corporations generally must pay if they expect to owe $500 or more (IRS: Estimated taxes).

Can I skip the January 15 estimated payment if I file my return early?

Yes. Publication 505 says that if you file your 2026 Form 1040 or 1040-SR by January 31, 2027 and pay the rest of the tax you owe, the January 15, 2027 payment is not required (IRS: Publication 505). You may still owe a penalty for not making the first three payments, if they were required.

Do nonresident aliens make estimated tax payments?

The IRS says a nonresident alien uses Form 1040-ES (NR) to figure and pay estimated tax (IRS: About Form 1040-ES (NR)). Whether you owe US tax as a nonresident is a question for a qualified tax professional. Separately, a foreign-owned US disregarded entity covered by the Form 5472 rules files Form 5472 with a pro forma Form 1120 as an information filing (IRS: Instructions for Form 5472).

What happens if I miss the January 15 estimated tax payment?

You may have to pay a penalty, even if you are due a refund when you file (IRS: Estimated taxes). Individuals check on Form 2210 (IRS: Topic No. 306). Most taxpayers avoid the penalty if they owe less than $1,000 after withholding and refundable credits, or paid at least the smaller of 90% of 2026 tax or 100% of the tax shown on their 2025 return (IRS: Topic No. 306). Those are year totals, and a late payment can still bring a penalty. Special rules apply to some taxpayers, including higher-income ones.

Where Taxller fits

Our free tax calendar lists the federal deadlines for sellers and the state deadlines for 12 states, with weekend shifts applied and sources cited. Your personal deadline calendar, with weekend shifts applied, can be added to Google, Apple or Outlook with reminders 60, 30, 7 and 1 day ahead. Taxller never files or pays anything on your behalf: you or your accountant review and file.

Sources

• Publication 505, Tax Withholding and Estimated Tax (2026)
• Estimated taxes (IRS)
• Topic No. 306, Penalty for Underpayment of Estimated Tax
• About Form 1040-ES, Estimated Tax for Individuals
• About Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals
• Instructions for Form 1120 (Estimated Tax Payments)
• Instructions for Form 5472