Yes, your first payment would be due on September 15. But you do not have to wait that long to make a payment. You can make payments at any time on the IRS website.
If the income is included on the Form 1099 NEC in box 1 you can take the deduction on your Schedule C. If the expense is reimbursed and not included on the Form 1099 NEC , the expense is not permitted as you were reimbursed.
Hope this helps!
Melanie
