Skip to main content
2026 tax calculator

Quarterly Estimated Tax Calculator for the Self-Employed (2026)

Your quarterly estimated payment is the smaller of two safe amounts divided by four: 90% of this year's expected tax, or 100% of last year's total tax (110% if last year's AGI was over $150,000) when you had a full 12-month return last year. If you expect to owe less than $1,000 after withholding, no estimated payment is required. The 2026 payments are due 15 April, 15 June, 15 September and 15 January 2027.

Updated October 30, 2026. Federal figures only.

Loading calculator…

Two safe-harbor methods

Form 1040-ES tells you to compare two amounts and pay the smaller one through the year, counting withholding, when you had a full 12-month return last year. Without that return, this calculator uses 90% of this year's expected tax and does not treat a $0 prior-year tax as the required payment. If you expect to owe less than $1,000 after withholding, the required amount is $0. What is left after withholding is divided by four. Income is not annualized.

What the two methods mean
MethodAmount you are aiming for
Current year90% of the tax you expect to show on the 2026 return
Prior year100% of last year's total tax
Prior year, higher income110% of last year's total tax if last year's AGI was more than $150,000, or more than $75,000 if you file married filing separately this year
No full prior-year return90% of this year's expected tax only
Under $1,000Required payment is $0 if you expect to owe less than $1,000 after withholding

2026 due dates

These are the dates printed on the 2026 Form 1040-ES. If a due date lands on a weekend or legal holiday, payment is due the next business day. You do not have to make the 15 January 2027 payment if you file the 2026 return by 1 February 2027 and pay the balance in full.

Federal estimated tax dates for tax year 2026
InstallmentDue date on Form 1040-ES
1stApril 15, 2026
2ndJune 15, 2026
3rdSeptember 15, 2026
4thJanuary 15, 2027

When income is uneven

Equal quarters assume income arrives evenly. If it does not, the annualized-income method on Form 2210, Schedule AI, can match payments to the quarters you actually earned the money. This calculator does not compute that schedule. It only points at it.

How to pay

Pay at IRS.gov/payments (Direct Pay, card, or a transfer), or through EFTPS. Withholding from a W-2 job counts toward the same annual total. You can give your employer a new Form W-4 if you would rather cover the 1099 tax that way. A longer explanation of the calendar is in quarterly taxes for the self-employed.

Sources

Estimates for tax year 2026, federal only. Not tax advice — confirm with your accountant.

Related

FAQ

Frequently Asked Questions

When are 2026 estimated taxes due?
15 April 2026, 15 June 2026, 15 September 2026 and 15 January 2027. Those are the dates on the 2026 Form 1040-ES. A weekend or holiday moves the due date to the next business day.
What is the safe harbor rule?
Pay the smaller of 90% of the tax on this year's return, or 100% of the tax on last year's return, if last year was a full 12-month return. Use 110% of last year's tax if last year's AGI was more than $150,000 ($75,000 if you are married filing separately this year). Withholding counts toward either amount. If you expect to owe less than $1,000 after withholding, you do not have to make estimated payments, and this calculator sets the required amount to $0.
Do I need to pay quarterly if I have a W-2 job too?
Withholding from the W-2 counts toward the annual amount. If withholding already covers the safe harbor, you may not need separate estimated payments. If it does not, you can raise withholding on Form W-4 or pay the gap quarterly.
What happens if I miss a payment?
The IRS can charge an underpayment penalty. It is figured from how much was late, how long it was late, and the quarterly underpayment rate. Interest can be charged on the penalty. Paying the shortfall sooner limits how long that runs. This page does not compute the penalty.
Can I skip the January payment?
Yes, if you file your 2026 return by 1 February 2027 and pay the entire balance due with that return. That exception is printed on the 2026 Form 1040-ES.

Keep a record of what you set aside

Avery organizes the income and expenses behind a quarterly estimate for freelancers and one-person businesses. Basic is $9.99/mo. It does not move the tax money for you or file Form 1040-ES.

Start free