What if I miss a quarterly payment?
The IRS may charge an underpayment penalty for that period, even if you get a refund when you file. Pay as soon as you can to limit it.
Quarterly Estimated Tax Calculator
Find how much to pay each quarter in 2026 to meet the IRS safe harbor, and when each payment is due.
Your numbers
Tax year 2026, US federal only. Enter yearly amounts.
Business income minus business expenses for the whole year.
Expected wages from a job this year.
Expected federal income tax withheld from those wages this year.
From your 2025 Form 1040. Used for the prior-year safe harbor.
From your 2025 Form 1040, line 11b. Decides the 100% or 110% rule.
Total 2026 estimated tax you have already paid.
Payment plan
Equal payments that meet the IRS safe harbor.
Enter your expected profit to see your payment plan.
Estimate only, not tax advice. Federal tax only: state estimated taxes, credits, itemized deductions and uneven-income (annualized) methods are not included. Check with a tax professional or IRS Publication 505.
2026 estimated tax due dates
| Income earned | Payment due |
|---|---|
| January 1 – March 31 | |
| April 1 – May 31 | |
| June 1 – August 31 | |
| September 1 – December 31 |
If a due date falls on a weekend or legal holiday, a payment made on the next business day is on time. You can skip the January payment if you file your 2026 return by January 31 and pay the full balance with it. Source: IRS Publication 505, last verified .
Who needs to pay estimated tax?
If you are self-employed or earn 1099 income, tax usually is not withheld from what you are paid. The IRS generally expects estimated payments if you will owe $1000 or more when you file, after subtracting withholding and credits. Estimated payments cover income tax and self-employment tax together.
The safe harbor rules
You generally avoid an underpayment penalty if your withholding and on-time estimated payments add up to the smaller of:
- 90% of your 2026 tax, or
- 100% of the tax on your 2025 return — or 110% if your 2025 adjusted gross income was over $150,000.00 ($75,000.00 if married filing separately).
The prior-year rule is useful when your income is growing: you know the number in advance, so you can plan equal payments without guessing this year’s profit.
Example: $80,000.00 of self-employment profit
A single freelancer expecting $80,000.00 of profit and no other income will owe about $16,647.46 in federal tax for 2026. Using the 90% rule, they need $14,982.71 in estimated payments — about $3,745.68 per quarter.
If their 2025 tax was $10,000.00, the 100% prior-year rule only requires $10,000.00, or $2,500.00 per quarter. The rest is then generally due when they file, without an underpayment penalty.
Frequently asked questions
What if my income is uneven during the year?
You can make unequal payments using the annualized income method on Form 2210, which may lower or remove the penalty. This calculator assumes equal payments.
Do I also need to pay state estimated tax?
Many states have their own estimated tax rules and due dates. This calculator covers federal tax only.
Can I pay more often than quarterly?
Yes. You can pay weekly or monthly, as long as enough has been paid by each due date.