Quarterly Estimated Tax Calculator 2026
Quarterly estimated payments for 2026 from projected self-employment and other income — current-year (90%) vs prior-year (100%/110%) safe harbours, withholding credit, amounts already paid and the 2026 due dates.
| Projected total federal tax this year | — |
|---|---|
| …of which self-employment tax | — |
| Less withholding | — |
| Required by the current-year method (90%) | — |
| Required by the prior-year safe harbour (100% / 110%) | — |
| Recommended annual estimate (the lower safe amount) | — |
| Remaining to pay / per quarter | — |
| 2026 due dates | — |
| State estimate | — |
In short
Estimated taxes are due 15 April, 15 June, 15 September and 15 January if you expect to owe $1,000 or more after withholding. You avoid penalties by paying the smaller of 90% of this year's tax or 100% of last year's (110% if last year's AGI exceeded $150,000), in four equal instalments; withholding from wages counts as paid evenly through the year.
Who this is for: US self-employed people and investors who must pay 1040-ES instalments.
Who pays estimated tax, and the safe harbours
- Who: anyone expecting to owe $1,000 or more after withholding — freelancers, gig workers, landlords, investors with large gains, retirees without withholding.
- How much: the smaller of 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000; $75,000 if married filing separately). Paying the prior-year figure is the simplest penalty-proof route when income is rising.
- When: 15 April, 15 June, 15 September and 15 January — note the unequal gaps. Withholding from a W-2 job counts as paid evenly through the year, so raising W-4 withholding late in the year can fix an underpayment that estimates cannot.
- Penalty: interest-like, computed quarter by quarter on Form 2210 at the federal short-term rate plus 3 points.
- State: most states with an income tax require their own estimates on similar dates.
See also: Self-Employment Tax Calculator 2026.
Assumptions
- Projected tax = income tax on (profit + other + wages − half SE tax − standard deduction − QBI) + SE tax; current-year requirement = 90%; prior-year = 100% (110% if last AGI > $150,000, $75,000 MFS) of last year's tax.
- Annual estimate = min(current, prior) − withholding; remaining = annual − paid, divided by quarters left.
- Due dates from the US rules file; state = AGI × flat rate ÷ 4.
Worked example
Projected 2026 federal tax: SE tax $11,304 + income tax $5,344 = $16,647. Current-year method: 90% = $14,983; prior-year safe harbour: 100% × $14,000 = $14,000 — the lower figure, so $3,500 per quarter avoids any penalty, with the remaining $2,650 or so due with the April 2027 return. Paying $4,162 a quarter instead would cover the full projection.
Frequently asked questions
When are estimated taxes due in 2026?
15 April, 15 June, 15 September 2026 and 15 January 2027.
What happens if I miss a quarterly payment?
An underpayment penalty accrues from the due date — roughly 7–8% a year in 2026 — until paid; catching up at the next quarter limits it.
Can I just pay 100% of last year's tax?
Yes — that (110% above $150,000 AGI) is a safe harbour regardless of how much more you earn this year; any extra tax is simply due in April without penalty.
Do I need estimates if I also have a W-2 job?
Only if withholding falls short; increasing withholding via a new W-4 is often simpler than quarterly payments because withholding counts as timely all year.
How do I pay estimated taxes?
Online at IRS Direct Pay or EFTPS, by card, or by mailing a 1040-ES voucher; states have their own portals.
Can I skip a quarter if I had no income?
Yes with the annualised method on Form 2210 Schedule AI, which matches payments to when income was earned.
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