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Quarterly Estimated Tax Calculator (2026)

Enter your expected 2026 self-employment profit, any withholding and last year's total tax. You'll get the amount that avoids the underpayment penalty, the payment for each quarter and the 2026 due dates.

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Pay each quarter

$2,250.00

Estimated 2026 tax (income + self-employment)
$12,037.20
90% of 2026 tax
$10,833.48
100% of 2025 tax
$9,000.00
Safe-harbor amount to pay in
$9,000.00
Covered by withholding
$0.00
Paid so far
$6,000.00
Still to pay for 2026
$3,000.00
Balance at filing if you pay only the safe harbor
$3,037.20
PaymentDueAmountPaid toward it
Q1April 15, 2026$2,250.00$2,250.00
Q2June 15, 2026$2,250.00$2,250.00
Q3September 15, 2026$2,250.00$1,500.00
Q4January 15, 2027$2,250.00$0.00

Pay at IRS.gov/payments (Direct Pay or your online account) and keep the confirmation. Missing a quarter adds a small interest-like penalty for the days it was late; paying more later doesn't erase it, but it stops it growing. A planning estimate under 2026 federal rules, not tax advice. It leaves out state tax, AMT, capital-gain rates and most credits.

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Estimate only, not tax advice. These are estimates for planning, not tax, legal or financial advice. They use the 2026 federal figures published by the IRS and SSA (sources below) and a simplified return: no state tax (except the 1099 calculator's flat rate), AMT, capital-gain rates, education or dependent-care credits. Check your actual return with tax software, the IRS or a tax professional.

With the example inputs, a single freelancer expecting $60,000 of profit faces about $12,037.20 of 2026 tax. Because last year's tax was $9,000, paying $9,000.00 (100% of 2025) is enough to avoid a penalty: $2,250.00 a quarter. With $6,000 paid so far, $3,000.00 is still due for 2026, and about $3,037.20 is left to pay with the return.

Results are estimates for planning · Figures for tax year 2026 (returns filed in 2027), checked November 3, 2026

How this calculator works

Estimates your 2026 tax (income tax plus self-employment tax), then applies the Form 1040-ES safe harbors: you avoid the underpayment penalty if withholding plus estimated payments cover the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000). It splits what withholding doesn't cover into four equal payments and shows what's still due.

  • 2026 tax = income tax (2026 brackets, after the standard and QBI deductions and half of self-employment tax) + self-employment tax − refundable credits.
  • Safe-harbor amount = the smaller of 90% of 2026 tax or 100% of 2025 tax (110% if 2025 AGI was over $150,000, or $75,000 married filing separately).
  • Each quarterly payment = (safe-harbor amount − withholding) ÷ 4.
  • No estimated payments are required if you expect to owe less than $1,000 after withholding.

Worked example

With these inputs: filing status Single; expected 2026 self-employment profit $60,000; w-2 wages $0; federal tax withheld from wages $0; other income with no withholding $0; children under 17 0; your total tax for 2025 $9,000; 2025 agi over $150,000 ($75,000 separate)? No; estimated payments made so far for 2026 $6,000.

The result is pay each quarter $2,250.00, with estimated 2026 tax (income + self-employment) $12,037.20 and 90% of 2026 tax $10,833.48. Pay at IRS.gov/payments (Direct Pay or your online account) and keep the confirmation. Missing a quarter adds a small interest-like penalty for the days it was late; paying more later doesn't erase it, but it stops it growing. A planning estimate under 2026 federal rules, not tax advice. It leaves out state tax, AMT, capital-gain rates and most credits.

2026 estimated tax due dates

Form 1040-ES sets four dates for 2026: April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. You can skip the January payment if you file your 2026 return by February 1, 2027 and pay everything due with it.

The quarters aren't equal: the second covers two months (April–May) and the fourth covers four (September–December). If your income comes unevenly, the annualized income method on Form 2210 can lower the early payments; equal payments are the simple, safe default.

Safe harbor vs paying the full tax

The safe harbor protects you from the penalty, not from the tax. In the example the penalty-proof amount is $9,000.00, but the 2026 tax is about $12,037.20, so roughly $3,037.20 is still due by April 15, 2027. Paying 100% of last year's tax is the popular choice when income is rising, because it's known in advance; just save the rest as you go.

The underpayment penalty works like interest on each late or short quarter, at the IRS's quarterly rate. Paying late still helps, because it stops the clock.

Make paying it routine

Pay through IRS Direct Pay or your IRS online account and keep the confirmation numbers for your return. Set each payment up as a bill with a reminder a week ahead, and move the money into a separate tax account every time a client pays: the 1099 tax calculator gives the percentage to move.

Have a day job too? Extra W-4 withholding counts as paid evenly through the year, even if it starts late, so the W-4 calculator can replace or top up the quarterly payments.

Sources

Frequently asked questions

How do I calculate quarterly estimated taxes?

Estimate the year's total tax (income tax + self-employment tax), take the smaller of 90% of it or 100% of last year's tax (110% if last year's AGI topped $150,000), subtract withholding, and divide by four. In the example: $9,000 ÷ 4 = $2,250.00 a quarter.

When are 2026 estimated tax payments due?

April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027 (Form 1040-ES). When a date falls on a weekend or holiday, the next business day counts.

Who has to pay estimated taxes?

Anyone who expects to owe at least $1,000 after withholding and refundable credits, typically freelancers, gig workers, landlords and people with investment income. You can skip them if you had no tax liability for all of 2025.

What is the penalty for not paying quarterly taxes?

An underpayment penalty figured like interest on each quarter's shortfall from its due date until it's paid. Meeting the safe harbor (90% of this year's tax or 100–110% of last year's) avoids it.

Can I pay all my estimated tax at once?

Yes. You can pay the whole year by April 15, 2026, or pay more in a later quarter, but a later payment doesn't cover an earlier quarter's shortfall for penalty purposes.