Taxes are a fact of life for every business.
But not all businesses calculate or pay taxes the same way. For self-employed individuals like landscapers, the IRS expects both a yearly tax return and quarterly payments of your estimated tax owing.
This requirement often confuses self-employed business owners, especially if their income is seasonal. In my younger years, I worked for a small landscaping company; while work was plentiful in the summer and steady in the winter, shoulder seasons were tough. If income is minimal (or non-existent), why would owners pay tax?
However, failing to make these payments can have consequences. In my first year operating my freelance writing business, I didn’t realize quarterly tax payments were required and ended up paying a penalty for the mistake.
The result? Self-employed landscapers often aren’t sure how to calculate their quarterly tax liability, when they need to pay to avoid penalties, and what common mistakes they can avoid.
We’ve got you covered with our quarterly tax payments guide.
Why Quarterly Tax Payments are Necessary for Seasonal Businesses
Quarterly tax payments help seasonal businesses reduce the risk of a surprise tax bill when they file yearly returns.
Consider a landscaper employed by a large company. The business withholds a portion of each paycheck for Medicare, Social Security, and income taxes.
In the case of a self-employed landscaper, these amounts are not automatically deducted. If owners don’t make quarterly tax payments, all of their Social Security, Medicare, and income taxes come due at the same time. If it has been a slow year or owners have made large investments in new tools or machinery, they may be unable to pay their tax bill in full.
The IRS puts it simply: “Pay as you go, so you won’t owe.1“
Calculating Quarterly Tax Payments for Seasonal Landscaping Income
Quarterly tax payments are based on your estimated gross income for the coming year. Given the seasonal nature of landscaping work, you’re often best served using your gross income from last year as a guide.
For example, if your business made $75,000 in 2024, this is a good starting point for your 2025 estimate.
Two tax types determine how much you owe: income tax and self-employment tax. Income tax varies based on your income bracket2, while self-employment tax is 15.3% (for the 2024 tax year) of your gross income.
For example, if your estimated gross income is $75,000 for 2025, the IRS taxes your first $11,925 at 10%. Income between $11,926 and $48,475 is taxed at 12%, and income between $48,476 and $75,000, is taxed at 22%.
$11,925 x 0.10 = $1,192.50
$36,550 x 0.12 = $4,386
$26,525 x 0.22 = $5,835.50
This gives a total of $11,414 in income tax owed for the year.
To calculate your self-employment tax, multiply your gross income of $75,000 by 0.153. This equals $11,475.
Adding these values together gives $22,889 in total taxes owed. Divide this by four to get a quarterly tax payment of $5,722.25.
Need help? Use this IRS worksheet3 to simplify the tax calculation process.
Key Deadlines and Penalties for Missing Quarterly Tax Payments
The IRS defines four quarterly payment periods4:
- January 1 – March 31 (due by April 15)
- April 1 – May 31 (due by June 15)
- June 1 – August 31 (due by September 15)
- September 1 – December 31 (due by January 15 of the following year)
If you don’t make quarterly payments on time, you may be subject to a failure to pay penalty5. This penalty is 0.5% of the unpaid taxes you owe for each month (or partial month) the tax remains unpaid. It cannot exceed 25% of your total unpaid taxes.
Using the example above, this means that if you fail to make your first-quarter tax payment of $5,820.50 by April 15, you may receive a 0.5% penalty, which is just over $29. This penalty continues to accrue each month until you pay the owed taxes in full.
Common Mistakes for Self-Employed Landscapers to Avoid
The biggest mistake for self-employed landscapers to avoid is not paying quarterly taxes because their income is significantly lower during the off-season.
It’s a common-sense error — if you’re making little or no income during the shoulder season or winter months, why would you pay a quarterly tax installment?
Unfortunately, not making a payment on time can result in failure to pay penalties that accrue the longer your payment remains outstanding, potentially leading to a large tax bill when you file income taxes in April.
The Seasonal Solution: Pay Quarterly to Avoid Tax Penalties
Seasonal landscapers owe quarterly taxes based on their estimated income. While this income may fluctuate significantly over the course of a year, the IRS still requires one payment every three months. This system reduces the risk of a large, potentially business-ending tax bill in April.
Your best bet? Use your previous year’s income to estimate what you’ll make this year, then leverage the IRS worksheet to calculate how much income and self-employment tax you owe. To avoid late payments, either set up automatic debits from online accounts or use the vouchers attached to the Form 1040-ES worksheet to ensure your payments arrive on time.
- https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty ↩︎
- https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2025 ↩︎
- https://www.irs.gov/pub/irs-pdf/f1040sse.pdf ↩︎
- https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2 ↩︎
- https://www.irs.gov/payments/penalties ↩︎