Filing Process & ProceduresAnswered

I became a U.S. resident mid-year and now have contract income with no withholding. Do the normal estimated tax due dates still apply?

R1
ruben_1b2enew member
February 23, 2026 1,689 views 1 answer
estimated-taxresidency-changefiling-processllcnetherlandsform-1040-es

I am from the Netherlands and became a U.S. resident during 2025. After the move I stopped being paid through payroll and instead started billing clients through my U.S. LLC. There is no U.S. withholding now, and the first draft of my tax projection shows I may owe much more than I expected.

I am trying to avoid an underpayment penalty, but the move year makes everything feel too irregular for normal quarterly rules. Do the standard estimated tax deadlines still apply even in a split-year or transition year like this?

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