If you have income that’s not subject to withholding, you may need to make quarterly payments. This includes income such as self-employed and income interest, dividends, prizes, and rental income. It may also include income earned from gig work or other activities where you are not an employee, such as money you earn as a for-hire driver, delivery person, or other service provider. Generally, this income is taxable, even if you don’t receive an income statement form such as a W-2 or 1099. So make sure you keep track of how much you owe.
Go to IRS.gov/payments to learn more about payment options. You can pay online, by phone, or with the IRS2Go mobile app.