Taxes are here,
but don't fear!
Taxes can be confusing, especially when our fellowship type changes how withholding and estimated payments work. We put this page together by fellows, for fellows: a place to find the official resources we use, materials we've made for each other, and a practical place to start.
Know your fellowship type
Federal estimated-tax dates
Not everyone is required to make estimated payments. These are the general federal 2026 dates; state schedules can differ. Check the current IRS Form 1040-ES and your state tax agency for your own situation.
Quarterly taxes, step by step
Estimate your year
Use your expected fellowship payments plus other relevant income. Do not rely on a coworker's fixed percentage.
Use the federal worksheet
IRS Form 1040-ES and Publication 505 explain calculations, exceptions, and payment timing.
Pay federal separately
Federal estimated payments go to the IRS. Use the official IRS payment page.
Check your state
State rules, thresholds, forms, and due dates can differ. Open the State Taxes tab.
Keep confirmations
Save payment confirmations and records so you can report estimated payments when you file.
Where do I pay?
Common Questions
Do I definitely have to make quarterly payments?
Not necessarily. Federal estimated-tax rules include thresholds and exceptions. Use current IRS guidance to determine whether estimated payments apply to you. Even when estimated payments are not required, you may still owe tax when you file.
How much should I pay each quarter?
There is not one reliable percentage for every fellow. The answer can depend on projected annual income, deductions, credits, prior-year tax, filing status, other income, and changes during the year.
Are federal and state payments the same payment?
No. Federal payments are handled through the IRS. State payments are handled through the relevant state or DC tax authority.
I started partway through the year. What changes?
Mid-year starts can change expected annual income and which payment periods apply. The fellow guide includes examples, but its examples use older tax-year figures. Use the current IRS worksheet for your own calculation.
I live in one state and work in another. Where do I file?
Residency, domicile, source-income, and reciprocity rules can make this individualized. Use official state resources and consult a qualified tax professional when needed.
Featured materials
How to Calculate and Pay Quarterly Estimated Taxes
About This Guide
Most of us do not have federal and state income taxes taken out of our payments automatically. This means we may need to make tax payments ourselves during the year.
These are called estimated tax payments. People often call them quarterly taxes.
Coworkers created this guide to share:
- when we check whether a payment is due
- the government resources we use to calculate payments
- where we make payments online
- special resources for coworkers who are in the United States on a visa
When you are unsure, use the current IRS or state instructions or ask a qualified tax professional.
1. First, Check When Your First Federal Payment Is Due
This is especially important if you start working in the fall.
You generally should not assume that you owe all of the earlier federal quarterly payments just because you started later in the year.
The IRS uses the following general schedule:
| When you first have income that requires estimated tax | First federal payment is generally due |
|---|---|
| January 1-March 31 | April 15 |
| April 1-May 31 | June 15 |
| June 1-August 31 | September 15 |
| September 1-December 31 | January 15 of the next year |
Example: You Start in October
You start this work in October 2026.
If this is the first income you received in 2026 that creates a need for estimated tax payments, your first federal estimated-tax payment would generally be due January 15, 2027. You generally would not go back and make April, June, and September estimated payments simply because you started in October.
If you had other income earlier in the year, your situation may be different. Examples include another job, self-employment income, investment income, or other income without enough tax withheld.
2. If You Are in the U.S. on a Visa, Check This Before Calculating Federal Tax
Having a visa does not automatically mean that you have an extra quarterly tax payment.
However, your U.S. tax status can change which federal tax form and calculation you should use. For federal tax purposes, a person who is not a U.S. citizen may be classified as either a:
The IRS has rules for determining tax residency, including the Substantial Presence Test.
If You Are a Resident Alien for Tax Purposes
You generally follow the federal estimated-tax rules for U.S. residents.
If You Are a Nonresident Alien for Tax Purposes
Do not automatically use the regular Form 1040-ES calculator described in Section 3.
The IRS provides a separate form:
Form 1040-ES (NR) - U.S. Estimated Tax for Nonresident Alien Individuals
IRS Form 1040-ES (NR)Use the current Form 1040-ES (NR) instructions and worksheet to calculate your federal estimated tax.
If You Have an F, J, M, or Q Visa
There can be additional tax rules for some of us!
For example, the IRS allows certain people temporarily present under qualifying F, J, M, or Q status to exclude some days in the United States when applying the Substantial Presence Test.
Some people who exclude days must also file:
Form 8843 - Statement for Exempt Individuals and Individuals With a Medical Condition
This is generally an annual filing requirement, not another quarterly payment.
IRS Form 8843Social Security and Medicare Taxes May Also Be Different
Some nonresident aliens temporarily in the United States in qualifying F-1, J-1, M-1, or Q-1 status may be exempt from Social Security and Medicare taxes on qualifying authorized work. The rules have important requirements and exceptions.
IRS - Social Security Taxes for Aliens Employed in the U.S.3. Calculate Your Federal Estimated Tax
Most U.S. Citizens and Resident Aliens
Use:
Form 1040-ES - Estimated Tax for Individuals
IRS Form 1040-ES and Estimated Tax WorksheetThe form contains an Estimated Tax Worksheet.
A more simplified calculator, but which isn't perfectly applicable, can be found here:
IRS - Tax Withholding EstimatorNonresident Aliens
Use:
Form 1040-ES (NR) - U.S. Estimated Tax for Nonresident Alien Individuals
IRS Form 1040-ES (NR)Why Your Amount May Be Different From a Coworker's
Your calculation can depend on things such as:
- your total income
- income from other jobs
- taxes already withheld elsewhere
- filing status
- spouse's income
- deductions
- credits
- your individual tax situation
4. Pay Your Federal Estimated Tax to the IRS
Federal estimated-tax payments are paid to the IRS.
When paying, carefully check:
Use the IRS instructions that apply to your tax status and payment.
Save the payment confirmation.
5. Know the Federal Estimated-Tax Payment Dates
"Quarterly taxes" is a common name, but the federal payment periods are not four equal three-month quarters.
| Income period | Payment generally due |
|---|---|
| January 1-March 31 | April 15 |
| April 1-May 31 | June 15 |
| June 1-August 31 | September 15 |
| September 1-December 31 | January 15 of the next year |
For 2026 federal estimated taxes, the scheduled dates are:
Always check the current IRS instructions. Deadlines can change when a date falls on a weekend or applicable holiday, and special rules can apply in some situations.
6. Calculate and Pay Your State Tax Separately
Your federal estimated-tax payment does not pay your state tax.
Where you live, where you work, whether you moved during the year, and whether you earn income in multiple states can affect your state taxes.
Use the appropriate state section below.
7. Maryland - Calculate and Pay
Calculate
Look for Form 502D - Personal Declaration of Estimated Income Tax.
Maryland Individual Tax FormsMaryland residents should remember that Maryland individual income tax can include both state and local income tax.
Pay
Maryland Tax ConnectLook for the appropriate estimated payment / 502D option.
Check the tax year and save your confirmation.
8. Arizona - Calculate and Pay
Calculate
Use Form 140ES - Individual Estimated Income Tax Payment.
Arizona Individual Estimated Tax Payments9. District of Columbia (DC) - Calculate and Pay
Calculate
Use Form D-40ES - Estimated Payment for Individual Income Tax.
DC Individual Income Tax FormsPay
MyTax.DC.govLook for the appropriate D-40ES estimated-tax payment.
Check the tax year and save your confirmation.
10. Massachusetts - Calculate and Pay
Calculate
Use the Massachusetts estimated-tax instructions and Form 1-ES worksheet.
Massachusetts Personal Income Estimated Tax PaymentsPay
MassTaxConnectChoose the appropriate personal income estimated-tax payment.
Check the tax year and save your confirmation.
11. Montana - Calculate and Pay
Calculate
Use Publication 1 - Prepaying Income Tax in Montana.
Montana Publication 1It contains worksheets for calculating estimated individual income tax.
Pay
Montana TAPChoose the appropriate individual income-tax estimated payment.
Check the tax year and save your confirmation.
12. North Carolina - Calculate and Pay
Calculate
Use Form NC-40 - Individual Estimated Income Tax.
North Carolina Individual Estimated Income TaxPay
North Carolina - File & PayLook for the individual estimated income tax / NC-40 payment option.
Check the tax year and save your confirmation.
13. Recalculate If Your Income Changes
The amount you calculated earlier in the year may not stay correct.
You expected to earn $20,000, but now you expect to earn $40,000.
Go back to the appropriate federal and state worksheets and calculate again.
You may also want to recalculate if:
- your income increases or decreases
- you start another job
- another job withholds taxes
- your spouse's income changes
- you receive significant additional income
14. Do Not Copy a Coworker's Tax Percentage
"I save 25% for taxes."
"I pay 30% every quarter."
That may work for that person's situation. It does not mean the same percentage is correct for you! Two coworkers who receive the same amount can owe different taxes. Use the appropriate government worksheet to calculate your own estimate.
15. Save Your Payment Records
Every time you make a payment, record:
Keep these records. You will likely need them when preparing your annual tax returns.
16. Estimated Payments Do Not Replace Your Annual Tax Return
Estimated payments are payments you make during the year toward your taxes.
They do not replace your annual federal or state tax return if you are required to file one.
When you prepare your return, you report the estimated payments you already made.
17. Get Professional Help If Your Situation Is More Complicated
Consider getting help from a qualified tax professional if:
- you are unsure whether you are a resident or nonresident alien for tax purposes
- you are in the United States on a visa and are unsure which tax rules apply
- you live and work in different states
- you moved during the year
- you work in multiple states
- you have another job
- you have significant investment or business income
- you are married and need to consider household income
- your income changes significantly during the year
For visa-related tax questions, look for someone with experience preparing international or nonresident U.S. tax returns.
Calculator and Payment Links
| Where | Calculate | Pay |
|---|---|---|
| Federal - U.S. citizen/resident alien | IRS Form 1040-ES | IRS Payments |
| Federal - nonresident alien | IRS Form 1040-ES (NR) | IRS Payments |
| Maryland | Maryland Form 502D | Maryland Tax Connect |
| Arizona | Arizona Form 140ES | AZTaxes.gov |
| District of Columbia | DC Form D-40ES | MyTax.DC.gov |
| Massachusetts | Massachusetts Form 1-ES | MassTaxConnect |
| Montana | Montana Publication 1 | Montana TAP |
| North Carolina | North Carolina Form NC-40 | North Carolina File & Pay |
Remember
This is coworker-to-coworker information, not tax advice.
Fellows created this guide to share the government resources and general process we use ourselves. Your situation may be different from another coworker's situation.
When you are unsure, check the current IRS or state instructions or ask a qualified tax professional.
One-Minute Summary: Calculate, Pay, and Keep Records
- Check your first due date. If your first income requiring federal estimated tax is from September 1 through December 31, your first federal payment is generally due January 15 of the next year. Earlier income may change this.
- Check your U.S. tax status if you are on a visa. Resident aliens generally use Form 1040-ES. Nonresident aliens generally use Form 1040-ES (NR). Some visa holders may also have separate annual filing requirements.
- Calculate and pay federal tax. Use the correct IRS worksheet, then pay the IRS.
- Calculate and pay state tax separately. Use your state's worksheet and payment website listed above.
- Save every confirmation and recalculate if your income changes. Estimated payments do not replace your annual tax return.
Federal taxes
We've pulled together the federal resources we find ourselves coming back to: estimated-tax worksheets, payment options, filing resources, and forms. Our fellow guide can help make the process less opaque, but use current IRS guidance for the figures, deadlines, and rules that apply to you.
Form 1040-ES
Estimated Tax for Individuals: worksheet, instructions, due dates, and vouchers.
Open 1040-ES → IRSPublication 505
Tax Withholding and Estimated Tax, including detailed estimated-tax guidance.
Open Publication 505 → IRSIRS payments
Current electronic and other federal tax payment options.
View payment options → IRSIRS Free File
Current IRS page for free federal filing options and eligibility.
Explore Free File → IRSUnderpayment
IRS information about underpayment of individual estimated taxes.
Read IRS guidance → IRSVITA / TCE
IRS-certified free tax return preparation for qualifying taxpayers.
Find tax help →State taxes
We live and work across several states and DC, and the rules are not always the same as the federal rules. Use this page to get to the official tax agency for your state, including estimated-payment information where we've found it. Residency and multistate filing questions can get individual quickly.
Arizona
Arizona uses Form 140ES for individual estimated payments. Use the current ADOR page for the 2026 threshold and payment schedule.
Back to state listDistrict of Columbia
Questions about DC residency or living in one jurisdiction while working in another can require individualized guidance.
Back to state listMaryland
The Comptroller webinar and slides shared with fellows also cover free trusted tax preparation, residency questions, scam awareness, and taxpayer-support contacts.
Back to state listMassachusetts
Massachusetts provides an official estimated-tax page with calculation guidance, payment information, and MassTaxConnect access.
Back to state listMontana
Montana Department of Revenue help line: (406) 444-6900. TAP can be used for electronic payments and payment history.
Back to state listNorth Carolina
NCDOR has dedicated estimated-income-tax guidance plus customer-education resources for individuals.
Back to state listVirginia
Virginia's published estimated-tax schedule is not identical to the federal schedule. Use Virginia's current page for its due dates and requirements.
Back to state listFellow materials
These are materials fellows have put together for each other. We use them as starting points and explainers, not as substitutes for current IRS or state guidance. Some examples come from older tax years, so always check the current forms before using a number or deadline.
Maryland Comptroller - Tax Season 2026
Official webinar and slides covering tax-season basics, credits, free trusted tax preparation, residency questions, scam awareness, and taxpayer-support resources.
Get help
We don't need to know every tax answer ourselves. Some questions depend on a fellow's residency, immigration status, household, other income, or prior-year taxes in ways a shared page can't answer reliably. These are places we can go when we need more help.
Free tax preparation
IRS VITA/TCE programs provide free tax return preparation for qualifying taxpayers.
Find IRS VITA/TCE help →Maryland taxpayer help
The Maryland Comptroller webinar and slides shared with fellows include taxpayer-support contacts and other tax-season resources.
taxhelp@marylandtaxes.gov 1-800-638-2937 Watch Comptroller webinar → View Comptroller slides →International fellows
Tax residency, treaties, 1042-S forms, and immigration status can substantially change the analysis. The fellow Q/A notes contain conflicting anecdotes in this area, so this page does not turn those anecdotes into rules.
Consider NIH/DIS resources and a tax professional experienced with international taxation.
Share a resource
Missing a state? Have an official link, reliable assistance organization, or time to help improve this page?
info@uaw2750.org