Quarterly Estimated Tax Calculator
Estimate your 2026 quarterly estimated tax payments (Form 1040-ES) for self-employment and other untaxed income, including SE tax, the IRS safe harbor amount, and due dates.
Quarterly Estimated Tax Calculator
Filing Status
State
Net Self-Employment / 1099 Income
Net profit after business expenses.
Other Income & Deductions
Deduction Method
Prior-Year Safe Harbor (Optional)
Leave blank to skip the prior-year safe harbor. AGI over $150,000 raises the threshold to 110%.
Estimates only. Not tax or legal advice. Consult a tax professional and verify dates with the IRS.
2026 Payment Schedule (Form 1040-ES)
Safe Harbor Comparison
Based on your current-year estimate. Add 2025 figures to compare the prior-year safe harbor.
Notes
- Estimated payment due dates shift to the next business day when they fall on a weekend or holiday.
Track Every Dollar of Take-Home Pay
Pay44 figures federal, state, and FICA taxes across all 50 states, so you can plan side income and estimated payments with confidence. Download Pay44 to keep the numbers handy.
How Quarterly Estimated Taxes Work
The US tax system is pay-as-you-go. Employees handle this automatically: their employer withholds tax from every paycheck. People with income that isn't withheld (self-employed workers, freelancers, gig drivers, 1099 contractors, investors, and landlords) have to do it themselves by sending the IRS estimated payments four times a year on Form 1040-ES.
The trigger is straightforward. If you expect to owe at least $1,000 in tax after subtracting your withholding and refundable credits, the IRS generally expects quarterly payments. Owe less than $1,000 after withholding and you fall under the de minimis rule, so no estimated payments are required. Wages, pension withholding, and similar withheld income are already covered, so estimated taxes are for the income that slips through.
How to Calculate Your Quarterly Payment
Turning an annual liability into a per-quarter number takes a few steps, and self-employment income adds one most people forget.
- Self-employment tax. Multiply your net profit by 0.9235 to get net earnings from self-employment, then apply 12.4% for Social Security (up to the 2026 wage base of $184,500, reduced by any W-2 wages already taxed) and 2.9% for Medicare. High earners add 0.9% additional Medicare above $200,000 single or $250,000 married.
- Half-SE deduction. Deduct one half of that SE tax as an above-the-line adjustment when figuring income tax.
- Federal income tax. Subtract the half-SE deduction and any other adjustments to reach AGI, subtract your standard or itemized deduction, then apply the 2026 federal brackets. The 2026 standard deduction is $15,750 (single or married filing separately), $31,500 (married filing jointly), and $23,625 (head of household).
- Total and divide. Add federal income tax and SE tax, subtract any W-2 withholding, and split the remainder into four equal payments. That is the quarterly amount this calculator reports.
For a closer look at just the SE portion, our Self-Employment Tax Calculator shows the Social Security and Medicare pieces side by side.
The Safe Harbor Rule and Avoiding Underpayment Penalties
Income from self-employment can swing year to year, which makes a precise estimate hard. The safe harbor rule gives you a fixed target that shields you from an underpayment penalty even if you end up owing more at filing time.
You meet safe harbor if you pay the smaller of two amounts: 90% of your current-year tax, or 100% of last year's total tax. If your prior-year AGI was over $150,000, the prior-year figure rises to 110%. This calculator works out both paths, then recommends the lower required amount so you do not overpay while still avoiding the penalty. If you skip the prior-year fields, it falls back to the current-year estimate.
2026 Due Dates and How to Pay
For the 2026 tax year, estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. When a due date lands on a weekend or federal holiday it moves to the next business day, so confirm the current dates on the IRS estimated taxes page before you send money.
Paying takes only a minute. IRS Direct Pay moves money straight from a bank account at no charge, EFTPS works well for recurring payments, and the IRS2Go app or a card payment are options too. Whichever route you choose, keep the confirmation number. If your state has an income tax, check whether it wants its own estimated payments on a similar schedule.
This tool gives estimates only and is not tax or legal advice. Tax situations vary, so confirm your numbers with a qualified tax professional.
Frequently Asked Questions
Common questions about quarterly estimated tax calculator
Who has to pay quarterly estimated taxes?
If you expect to owe at least $1,000 in tax after subtracting withholding and credits, the IRS generally expects quarterly estimated payments. This usually applies to self-employed people, freelancers, gig workers, 1099 contractors, landlords, and investors with income that isn't covered by paycheck withholding. If you also have a W-2 job, you can often raise your withholding instead.
How do I calculate my quarterly estimated tax payment?
Start with your projected annual income, figure your self-employment tax (12.4% Social Security on net earnings up to the wage base plus 2.9% Medicare), deduct half of that SE tax, subtract your standard or itemized deduction, then apply the federal brackets. Add SE tax to federal income tax, subtract any W-2 withholding, and divide the remainder by four. This calculator does all of that and reports it on Form 1040-ES.
What is the safe harbor rule, and how does it help me avoid penalties?
Safe harbor protects you from an underpayment penalty even if your income jumps. You meet it if you pay at least 90% of the current year's tax, or 100% of last year's tax (110% if your prior-year AGI was over $150,000). Most people go with whichever path asks for the smaller payment. The calculator compares both and recommends the lower safe amount.
When are 2026 quarterly estimated tax payments due?
For the 2026 tax year the standard due dates are April 15, 2026 (Q1), June 15, 2026 (Q2), September 15, 2026 (Q3), and January 15, 2027 (Q4). If a date lands on a weekend or holiday, it shifts to the next business day, so confirm the current dates on irs.gov before paying.
What happens if I underpay or skip an estimated tax payment?
The IRS can charge an underpayment penalty, which works like interest on the amount you paid late. The penalty applies per quarter, so a missed Q1 payment still accrues even if you catch up later. Meeting a safe harbor target removes the penalty risk, which is why the calculator highlights it.
Do I still owe estimated taxes if I also have a W-2 job?
Possibly. W-2 withholding covers your wage income, but side income (1099 work, investments, rental income) usually is not withheld. Enter your W-2 wages and federal withholding in the calculator: if the leftover liability is over $1,000, you either make estimated payments or submit a new Form W-4 to withhold more from your paycheck. See our W-4 Withholding Estimator at /tools/w-4-withholding-estimator/.
Do I have to make state estimated tax payments too?
If your state has an income tax, it likely has its own estimated payment schedule and forms, often mirroring the federal due dates. Nine states (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) have no broad income tax, so there is nothing to remit. This tool shows a separate state estimate line so you can plan both.
How do I actually pay my quarterly estimated taxes to the IRS?
You can pay online with IRS Direct Pay from a bank account, enroll in EFTPS, use a card or digital wallet, pay through the IRS2Go app, or mail a check with the Form 1040-ES voucher. Online payments post fastest and give you a confirmation number to keep with your records.