StructureCost2026

Quarterly estimated tax in District of Columbia (2026)

A sole proprietor in District of Columbia with $100,000 of profit pays the IRS about $4,664 a quarter, and owes $4,507 of District of Columbia income tax for the year. Put in your own profit to get the four payments and their dates.

$4,664 a quarter

to the IRS. Four payments make $18,656 for the year, which meets 90% of this year's tax. This year's federal tax on this profit: $20,730 (income tax $7,358, self-employment tax $13,372).

District of Columbia, 2026: $100,000 profit, single filer

IRS dueIncome earnedIRSDistrict of Columbia dueDistrict of Columbia
April 15, 2026January 1 to March 31$4,664April 15, 2026$1,014
June 15, 2026April 1 to May 31$4,664June 15, 2026$1,014
September 15, 2026June 1 to August 31$4,664September 15, 2026$1,014
January 15, 2027September 1 to December 31$4,664January 15, 2027$1,014
Year$18,656$4,056

District of Columbia payments cover 90% of this year's state tax of $4,507, split 25%, 25%, 25%, 25% (Form D-40ES). otr.cfo.dc.gov, checked Oct 23, 2026 Estimates assume a single-member business with no withholding.

District of Columbia estimated tax rules for 2026

Payments at each profit

ProfitIRS each quarterDistrict of Columbia for the year
$50,000$2,061$1,336
$100,000$4,664$4,056
$150,000$7,896$7,406
$250,000$13,808$14,263
$500,000$34,260$33,310

A sole proprietor or single-member LLC, single filer, no withholding, paying 90% of this year's federal tax and the state's own safe-harbor share.

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