Last reviewed: 2026-09-11

Quick Answer

When are quarterly estimated taxes due in 2026?

2026 quarterly estimated tax payments are due April 15, June 15, September 15, and January 15, 2027. Each payment covers income earned in the preceding period. You generally avoid an IRS underpayment penalty if timely payments reach the smaller of 90% of your current-year tax or 100% of last year's tax (110% if your prior-year AGI exceeded $150,000), and no estimated payment is required at all if you expect to owe under $1,000 after withholding. Self-employed workers typically set aside 25-30% of net income for federal income tax plus 15.3% self-employment tax.

Quarterly Estimated Tax Calculator

Estimate your federal quarterly estimated tax payments (Form 1040-ES) using the federal safe-harbor rules. The estimate is the smaller of 90% of this year's projected tax and the prior-year safe-harbor amount, based on the figures you enter.

Tax Year 2026Formula v2.2 · Data 2026Federal only

Est. Quarterly Payment

This Year's Expected Income

Net Self-Employment Income ($)

Net profit from Schedule C after business expenses.

W-2 Wages ($)

If you also have a regular job. Tax already withheld from these.

Other Income ($)

Interest, dividends, rental income, etc.

Filing Status

Deduction Method

Standard deduction applied automatically for your status.

Refundable Tax Credits ($)

Refundable credits you expect (e.g. EITC, additional child tax credit). Reduces total tax.

W-2 Tax Already Withheld ($)

Federal tax withheld from W-2 paychecks this year.

Prior Year (for Safe Harbor)

Prior Year Total Tax ($)

Total tax from last year's return (Form 1040, line 24). Enter 0 if you had no prior-year tax.

Prior Year AGI ($)

Last year's Adjusted Gross Income (Form 1040, line 11). Sets the safe-harbor percentage.

Was last year a full 12-month tax year?

The prior-year safe harbor is only available if last year covered 12 months. If you had no prior-year tax liability and last year was a full 12-month year, no estimated-tax penalty generally applies.

Est. Quarterly Payment (Safe-Harbor Minimum)

per quarter · 2026

This Year's Estimated Tax

Federal Income Tax--

Self-Employment Tax--

Refundable Credits--

Total Estimated Tax--

Safe-Harbor Analysis

90% of this year's tax--

Prior-year safe harbor--

Required (smaller of the two)--

W-2 Withholding--

Remaining (safe-harbor min)--

Payment Schedule (Est.)

Enter your expected income to estimate quarterly payments.

What this estimate does not include

Annualized-income installment method (uneven income across quarters)
Farming/fishing special rules (2/3 test, single January payment)
Additional 0.9% Medicare surtax and 3.8% Net Investment Income Tax
Alternative Minimum Tax (AMT) and household-employment tax
Nonrefundable credits, QBI deduction, and state estimated tax
MFS special phase-outs beyond the standard/itemized deduction

Spot an error? Report it (Quarterly calculator, formula v2.2).

How Quarterly Estimated Tax Works

Methodology · Formula v2.2 · Tax Year 2026

If you have income that is not subject to withholding (self-employment, freelance, investment income), the IRS expects you to pay estimated tax in four installments during the year. Paying too little can trigger an underpayment penalty, which is essentially interest on the shortfall.

The federal "safe harbor" generally lets you avoid that penalty if your total payments (withholding plus estimated payments) reach the smaller of two targets: 90% of the tax you actually owe this year, or a set percentage of your prior-year tax. This calculator estimates both and uses the smaller one.

Total Estimated Tax = Federal Income Tax + Self-Employment Tax - Refundable Credits GENERAL RULE (checked first): If (Total Estimated Tax - withholding) < $1,000, NO estimated payment is required. The calculator returns $0. Otherwise, safe-harbor targets: A) 90% of this year's estimated total tax B) Prior-year safe harbor = (prior-year tax) × rate rate = 100% normally rate = 110% if prior-year AGI > $150,000 (> $75,000 if Married Filing Separately) Target B applies only if last year was a full 12-month year. Required annual payment = smaller of (A) and (B) Remaining = max(0, Required - W-2 withholding) Estimated quarterly payment = Remaining ÷ 4 Also exempt: no prior-year tax liability with a full 12-month prior year.

Self-employment tax is estimated on 92.35% of net SE income (Social Security up to the $184,500 wage base, plus Medicare), and 50% of it is deducted before income tax. The 15.3% headline rate is the combined Social Security (12.4%) and Medicare (2.9%) rate.

Worked Example (golden case)

Single filer, standard deduction, current published Tax Year 2026 dataset - these are the calculator's exact outputs

Inputs: $80,000 net self-employment income, no W-2 wages, Single, standard deduction, no refundable credits, no withholding. Prior-year tax $10,000, prior-year AGI $90,000, full 12-month prior year.

SE tax: $80,000 × 92.35% = $73,880 base → Social Security $73,880 × 12.4% = $9,161 + Medicare $73,880 × 2.9% = $2,143 → $11,304. Half ($5,652) is deducted.
Income tax: AGI $80,000 - $5,652 = $74,348, minus the 2026 single standard deduction, taxed through the 2026 single brackets → $7,527.
Total estimated tax: $11,304 + $7,527 = $18,830. Balance due ($18,830) is above $1,000, so the general rule does not exempt it.
Safe harbor: (A) 90% × $18,830 = $16,947. (B) prior-year AGI $90,000 is below $150,000, so 100% × $10,000 = $10,000. Smaller = $10,000.
Quarterly: ($10,000 - $0 withholding) ÷ 4 = $2,500 per quarter to meet the safe-harbor target (you may choose to pay more to avoid a balance at filing). These are the calculator's exact deterministic outputs for this input on the current dataset; the same case is listed on the validation page.

Safe-Harbor Percentage by Prior-Year AGI

Situation	Prior-year safe-harbor rate
Prior-year AGI at or below $150,000	100% of prior-year tax
Prior-year AGI above $150,000	110% of prior-year tax
Married Filing Separately, prior-year AGI above $75,000	110% of prior-year tax
No prior-year liability, full 12-month prior year	No estimated-tax penalty applies

Frequently Asked Questions

Do I even need to pay estimated tax?

Not always. Under the IRS general rule, if you expect to owe less than $1,000 in tax after subtracting your withholding and refundable credits, you do not have to make estimated payments at all. This calculator checks that first and returns $0 when it applies. Some situations (for example, household-employment tax or special taxpayer classes) have their own rules, so treat this as an estimate.

When are quarterly payments due?

The four quarterly due dates are April 15, June 15, September 15, and January 15 (of the following year). If a due date falls on a weekend or holiday, the deadline moves to the next business day.

What is the safe harbor rule?

You generally avoid the federal underpayment penalty if your total payments reach the smaller of 90% of this year's tax or 100% of last year's tax (110% if your prior-year AGI was above $150,000, or above $75,000 if Married Filing Separately). This calculator estimates both targets and uses the smaller one. You also avoid the penalty if you owe less than $1,000 at filing. These are estimates; specific exceptions can change the result.

Why does prior-year AGI matter?

The prior-year safe-harbor percentage steps up from 100% to 110% when your prior-year AGI exceeds $150,000 (or $75,000 for Married Filing Separately). It is decided by your prior-year AGI, not your current-year income - that is why this calculator asks for the prior-year AGI figure from Form 1040, line 11.

Do I need to pay quarterly if I also have a W-2 job?

If your W-2 withholding already covers the safe-harbor amount, you may not need estimated payments. Enter your W-2 withholding above to see the remaining amount. Increasing your W-4 withholding is another way to cover side income, because withholding is treated as paid evenly across the year.

What happens if I underpay?

The IRS charges an underpayment penalty, which is essentially interest on the amount you should have paid, accrued quarterly at a rate tied to the federal short-term rate. It is not a fixed percentage. Form 2210 works out the exact figure.

Does this include state estimated tax?

No. This calculator covers federal estimated tax only. Most states with an income tax also require quarterly estimated payments on their own schedules. Check your state tax authority for requirements and forms.

Tax Disclaimer: This is an educational estimate of the federal safe-harbor calculation, not tax advice and not a guarantee against penalties. It supports Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse with either the standard deduction or an itemized amount you enter. It does NOT model the annualized-income installment method, farming/fishing rules, the additional 0.9% Medicare surtax, the 3.8% Net Investment Income Tax, AMT, household-employment tax, nonrefundable credits, the QBI deduction, or state estimated tax. Bracket accuracy for each status depends on the current published rate data. Uses Tax Year 2026 rates (formula v2.2). Verify with IRS Form 1040-ES and a qualified tax professional. Source: IRS Estimated Taxes guidance; IRS Form 1040-ES; IRS Topic No. 306.

How this calculator works

This calculator estimates federal quarterly estimated tax payments (Form 1040-ES). It first projects your total annual tax: federal income tax from the current brackets plus self-employment tax on 92.35% of net SE earnings, minus refundable credits. If the projected balance due after withholding is under $1,000, no estimated payment is required under the IRS general rule and the calculator returns $0. Otherwise it computes both safe-harbor targets - 90% of the current-year projection, and 100% of prior-year tax (110% when prior-year AGI is above $150,000, or above $75,000 for Married Filing Separately) - takes the smaller of the two, subtracts withholding, and divides the remainder into four payments due April 15, June 15, September 15, and January 15.

Formula used

$0 if (Projected tax - Withholding) < $1,000; otherwise Required = smaller of (90% x current-year projected tax) and (100% or 110% x prior-year tax); Quarterly payment = max(0, Required - Withholding) / 4

Assumptions

Your income is earned roughly evenly throughout the year. The annualized income method is available for irregular income but is not modeled here.
You file as a US individual taxpayer with the standard or itemized deduction selected.
Any W-2 withholding you have is on track to cover the federal income tax portion of that wage income.
You do not have significant AMT exposure, passive activity income, or other special situations that change the estimate.

Limitations

This calculator does not estimate state quarterly tax payments. Most states with income tax also expect quarterly payments at separate due dates.
It does not handle the annualized income method for taxpayers with seasonal or irregular income.
It does not model retirement contributions, HSA contributions, or other above-the-line adjustments that reduce taxable income.
The safe-harbor target it reports is the smaller of the two federal paths: 90% of the current-year tax it projects from your inputs, and 100% of your prior-year tax (110% if prior-year AGI exceeded $150,000, or $75,000 filing separately). The current-year figure is only as good as the income you enter, so treat it as a projection rather than a filed number.

For our overall editorial process and how we maintain calculator accuracy across the site, see our full methodology page.

Sources used for this calculator

Each data point or rate below is taken from the source listed (official pages where available; editable assumptions are labeled) and was verified on the date shown.

Data point or rate	Value used	Source	Last checked	Notes
Q1 2026 due date	April 15, 2026	IRS Estimated Taxes	2026-04-24	-
Q2 2026 due date	June 15, 2026	IRS Estimated Taxes	2026-04-24	-
Q3 2026 due date	September 15, 2026	IRS Estimated Taxes	2026-04-24	-
Q4 2026 due date	January 15, 2027	IRS Estimated Taxes	2026-04-24	-
Safe harbor (current year)	90% of current-year tax	IRS Topic No. 306	2026-04-24	One of two safe harbor options
Safe harbor (prior year)	100% of prior-year tax	IRS Topic No. 306	2026-04-24	Increases to 110% if prior AGI exceeded $150,000
Underpayment threshold	$1,000 in tax owed	IRS Topic No. 306	2026-04-24	Below this, no penalty regardless of payments made
2026 federal income tax brackets	10% to 37%	IRS Rev. Proc. 2025-32	2026-04-24	Used for the federal income tax portion of the estimate
SE tax rate	15.3%	IRS Self-Employment Tax	2026-04-24	Applied to 92.35% of net SE earnings up to wage base

Compare scenarios

Change the net self-employment income to compare outcomes. Scenarios A and B use the same engine as the calculator above.

Scenario	net self-employment income	quarterly payment
Current	--	--
Scenario A		--
Scenario B		--

Sensitivity to net self-employment income

How the quarterly payment moves as this one input changes, holding everything else fixed.

If the balance due after withholding is under $1,000, the required payment is $0 (IRS general rule).

Worked example

$80,000 net SE income (Single, standard deduction, prior-year tax $10,000, prior AGI $90,000): SE tax $11,304 + income tax $7,527 = $18,830 total. Safe harbor = smaller of 90% ($16,947) and 100% of prior tax ($10,000) = $10,000 → $2,500 per quarter.