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Level 2
May 13, 2026
Question

Substitute teacher with unreliable income

  • May 13, 2026
  • 1 reply
  • 2 views

A substitute teacher in CA, not paid every month, and, of course, no pay all summer. School districts don’t deduct federal and state from paychecks if the pay is lower than a certain amount. The jobs are unpredictable. Nevertheless, CA state penalized me for not paying taxes BEFORE certain dates throughout a year. Even if I didn’t work, say, in January, I am supposed to send them money before a deadline in January. 
How to avoid this trap, and not to pay them taxes when I was not working at all for a period of time?

1 reply

Loretta P
Employee Tax Expert
Employee Tax Expert
May 13, 2026

Payroll withholding is supposed to be pay as you go.  For example you can't wait until December current year/January 15th of following year to pay all the withholding at one time.  The IRS will penalize you for not making timely quarterly estimated tax payments.  Most states will do the same thing.  

 

Estimated payments for Federal and States are normally due as follows:

1st quarter due April 15th

2nd quarter due July 15th

3rd quarter due October 15th

4th quarter due January 15th

 

Helpful links:

Estimated taxes 

Do you need to make estimated tax payments? 

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