Quarterly estimated tax calculator
How much to pay the IRS each quarter in 2026 and the due dates, using the safe harbor rules.
- ๐บ๐ธ US federal & state rules
- Form 1040-ES, 2026 due dates
- See sources
Federal estimated payment per quarter
$2,708.37
Based on 90% of this year's expected tax
- Expected federal tax
- $12,037
- To pay in full, per quarter
- $3,009.30
This is an example. Enter your numbers above and press the button to see your own result.
2026 due dates
| Payment 1 | April 15, 2026 ยท $2,708.37 |
|---|---|
| Payment 2 | June 15, 2026 ยท $2,708.37 |
| Payment 3 | September 15, 2026 ยท $2,708.37 |
| Payment 4 | January 15, 2027 ยท $2,708.37 |
- Paying the safe harbor amount avoids the underpayment penalty. Anything above it that you still owe is due April 15 with your return. Payments go through IRS Direct Pay or EFTPS.
- The quarters are not equal: the second covers only two months. If your income is uneven you can pay based on actual income each period with Form 2210 Schedule AI.
- Income tax here uses the standard deduction and the qualified business income deduction. Above the 2026 QBI threshold ($201,750, or $403,500 joint) the deduction is phased down as for a business with no employees that is not a specified service business. The 1099 tax calculator lets you change that. Add other income or deductions by adjusting the net profit.
Show the math
| Self-employment tax | $8,477.73 |
|---|---|
| Federal income tax | $3,559.47 |
| Expected federal tax | $12,037.20 |
| 90% of expected | $10,833.48 |
| Required for the year | $10,833.48 |
| Per quarter | $2,708.37 |
What to do next
How it works
The calculator estimates your federal tax for the year from your expected profit, then applies the safe harbor rules: 90% of this year's tax, or 100% of last year's (110% for higher incomes), whichever is less. Withholding from a job is subtracted and the rest is split into four payments with the 2026 due dates.
Things to keep in mind
Paying the safe harbor amount avoids the penalty but does not necessarily cover the full bill. The "to pay in full" figure is what you would send to owe nothing in April.
Most states with an income tax require their own estimated payments on similar dates. The state figure here is a yearly estimate divided by four.
Sources
Rules applied as of 2026-01-01. See the sources below for details.
- Form 1040-ES (2026) instructions, 'Payment Due Dates' + 'Higher income taxpayers'Checked 2026-10-19
- IRS Topic no. 306 (reviewed 24-Sep-2026)Checked 2026-10-19
- IRS About Form 1040-ES (reviewed 17-Sep-2026)Checked 2026-10-19
- IRS Topic no. 554 (reviewed 24-Sep-2026)Checked 2026-10-19
- IRS Publication 15 (2026), What's New, dated Dec 15, 2025Checked 2026-10-19
Frequently asked questions
When are quarterly taxes due in 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. The last payment covers the end of 2026 and is due in January 2027.
Who has to pay estimated taxes?
Anyone who expects to owe $1,000 or more after withholding and credits. That covers most freelancers, contractors, landlords and investors without enough withholding from a job.
What is the safe harbor?
You avoid the penalty if your payments cover 90% of this year's tax or 100% of last year's tax, whichever is smaller. If last year's AGI was over $150,000, the prior-year figure is 110%.
What if I miss a payment?
The penalty is interest on the shortfall from the due date until paid, at the IRS underpayment rate. It is not large for a single late quarter, but it adds up. Paying as soon as you can stops it.
Can I just increase withholding at my job instead?
Yes. Withholding counts as paid evenly through the year no matter when it happens, so raising it on your W-4 late in the year can cover self-employment income without quarterly payments.