Calculator
Quarterly tax calculator
Required 2026 estimated tax payments, worked like the Form 1040-ES worksheet.
Each 2026 estimated payment$2,250.00$9,000 a year, based on 100% of 2025 tax
| Adjusted gross income | $74,348 |
|---|---|
| Taxable income | $58,248 |
| Income tax | $7,526.60 |
| Self-employment tax | $11,303.64 |
| Expected 2026 tax | $18,830.24 |
| 90% of 2026 tax | $16,947.22 |
| 100% of 2025 tax | $9,000.00 |
| Required annual payment (smaller) | $9,000.00 |
| Less withholding | $0.00 |
| Estimated payments needed | $9,000.00 |
| Due date | Payment |
|---|---|
| April 15, 2026 | $2,250.00 |
| June 15, 2026 | $2,250.00 |
| September 15, 2026 | $2,250.00 |
| January 15, 2027 | $2,250.00 |
Paying the safe-harbor amount avoids the underpayment penalty, but about $9,830 would still be due when you file. Tax credits are not subtracted; enter the QBI deduction under other deductions. Figured like the 2026 Form 1040-ES worksheet.
2026 estimated tax due dates
Each quarterly payment covers income earned in an uneven payment period, so the "quarters" are three, two, three and four months long[p505]:
| Payment | Income earned | Due date |
|---|---|---|
| 1st | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| 2nd | Apr 1 – May 31, 2026 | June 15, 2026 |
| 3rd | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| 4th | Sep 1 – Dec 31, 2026 | January 15, 2027 |
If a due date falls on a Saturday, Sunday or legal holiday, the payment is on time the next business day[p505]. You can skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the whole balance with it[f1040es]. As of mid-November 2026, the January 15, 2027 payment is the only one still ahead for tax year 2026; an earlier missed payment can still be made now, because the penalty is charged on each underpayment for the number of days it stays unpaid[f1040es].
How much you have to pay: the safe harbors
You must pay estimated tax for 2026 if you expect to owe at least $1,000 after withholding and refundable credits, and withholding and credits will cover less than the smaller of these amounts[f1040es]:
- 90% of your 2026 tax (66⅔% if at least two-thirds of your gross income is from farming or fishing).
- 100% of the tax on your 2025 return, if that return covered all 12 months.
- 110% of your 2025 tax instead of 100% if your 2025 AGI was more than $150,000 ($75,000 if married filing separately for 2026).
No 2026 estimated tax is required if you were a U.S. citizen or resident for all of 2025 and had no tax liability for that full year[f1040es]. The calculator follows the Form 1040-ES worksheet: it figures your 2026 income tax with the 2026 brackets and standard deduction[rp2532], adds self-employment tax and Additional Medicare Tax, takes the smaller safe-harbor amount, subtracts withholding and splits the rest into four equal payments. For the 2025 figure, use the tax on Form 1040 line 24 less the items the 1040-ES instructions list, such as refundable credits.
Worked example: a freelancer with $80,000 of profit
A single filer expects $80,000 of 2026 self-employment profit, has no other income or withholding, and paid $9,000 of total tax for 2025:
- Self-employment tax = $11,303.64, and half ($5,651.82) is deductible. The self employment tax calculator shows each line.
- Income tax: AGI $74,348 − $16,100 standard deduction = $58,248 taxable, which the tax bracket calculator puts at $7,526.60.
- 2026 tax = $18,830.24; 90% of it is $16,947.22.
- Required annual payment = the smaller of $16,947 or 100% of 2025 tax ($9,000) = $9,000, or $2,250.00 per quarter.
Paying $2,250 a quarter protects this filer from the penalty, but about $9,830 is still due in April 2027. Without a 2025 return to lean on, the requirement would be 90% of 2026 tax: $4,236.80 per quarter.
Sole proprietors may also qualify for the qualified business income (QBI) deduction: up to 20% of QBI (business profit less deductions such as the deductible half of SE tax), capped at 20% of taxable income[qbi]. Further limits phase in once taxable income passes the 2026 threshold amount of $201,750 ($403,500 joint)[rp2532]. Here the deduction would be about $11,650; entering it under other deductions lowers expected 2026 tax to $16,647.
Side income with a W-2 job
If you also have a paycheck, raising withholding can replace estimated payments. A married couple with $90,000 of wages, $7,000 withheld, $15,000 of side profit and $8,000 of 2025 tax has $10,232 of expected 2026 tax; the required annual payment is $8,000, leaving $250 per quarter to pay. To move the gap into payroll instead, add an extra amount per paycheck on Form W-4 and check the effect in the paycheck calculator.
Common mistakes with quarterly taxes
- Waiting for April. The penalty is figured separately for each payment period, so you can owe it even if you are due a refund when you file[p505].
- Forgetting self-employment tax. Estimated tax covers SE tax as well as income tax; on $80,000 of profit SE tax alone is $11,304.
- Uneven income paid in even installments. If most of your income arrives late in the year, the annualized income installment method (Form 2210, Schedule AI) can lower the early payments[f1040es].
- Ignoring one-time gains. A large stock sale raises your 2026 tax and can call for a larger payment; estimate the tax with the capital gains tax calculator.
- Using last year's tax after a big jump in income without the 110% rule when 2025 AGI was over $150,000.
Where to payPay online by direct transfer from a bank account or by debit or credit card, apply a 2025 overpayment, or mail a check with a Form 1040-ES voucher[p505]. State estimated tax is separate; compare state income tax on the state tax calculator.
Frequently asked questions
When are quarterly taxes due in 2026?
April 15, June 15 and September 15, 2026, and January 15, 2027. The January payment is not required if you file your 2026 return by February 1, 2027 and pay everything you owe.
How do I calculate quarterly estimated taxes?
Estimate your 2026 income tax and self-employment tax, take the smaller of 90% of that total or 100% of your 2025 tax (110% if 2025 AGI was over $150,000), subtract withholding, and divide by four. A quarterly tax calculator runs the same Form 1040-ES worksheet.
What happens if I don't pay quarterly taxes?
You may owe an underpayment penalty, figured on each late or short payment for the number of days it stays unpaid. You do not have to make estimated payments if withholding keeps what you owe with your return under $1,000, or if withholding covers a safe-harbor amount.
Do I have to pay quarterly taxes if I have a W-2 job?
Only if withholding falls short of the safe harbor and you would owe $1,000 or more. You can also ask your employer to withhold more on Form W-4 instead of making estimated payments.