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Quarterly estimated tax calculator

Quarterly estimated tax calculator for 2026

Find the smallest payment each quarter that keeps the IRS from charging you a penalty. Add last year's tax and it checks the safe harbor for you.

Figures checked against the IRS and Social Security on September 27, 2026

WorksheetES-1

Quarterly payment planEstimated tax for self-employed people

2026

Profit you expect for all of 2026 Your best guess after business costs Numbers only, like 42,000 W-2 pay this year Leave empty if none Numbers only, like 42,000 Tax withheld from that pay Year-to-date on your pay stub, then estimate the rest Numbers only, like 42,000 Your total tax last year Form 1040, line 24. This can lower what you owe now. Numbers only, like 42,000

Last year's adjusted gross income was over $150,000 ($75,000 if married filing separately)

How you file

Pay each quarter

$2,708

Based on 90% of this year’s estimated tax.

Already withheld from paychecks: $0
Your quarterly payments, all four: $10,833
Left to pay when you file: $1,204

Your estimated 2026 tax$12,037

Next IRS due dateJanuary 15, 2027

2026 due dates

The four payments aren't evenly spaced, which catches a lot of people out. The second one comes only two months after the first. The last one lands in January of the next year.

You can skip the January 15, 2027 payment if you file your 2026 return and pay everything by February 1, 2027.

Pay online with IRS Direct Pay, your IRS online account, or EFTPS. Pick "estimated tax" and the 2026 tax year so the money lands in the right place.

April 15, 2026
Covers January to March
June 15, 2026
Covers April and May
September 15, 2026
Covers June to August
January 15, 2027
Covers September to December

The safe harbor rule, in plain English

You don't have to guess this year's tax perfectly. You avoid the underpayment penalty if your payments plus withholding cover the smaller of two amounts.

90% of this year's tax, or
100% of last year's tax. That becomes 110% if last year's adjusted gross income was over $150,000.

If your income is growing, last year's number is usually smaller and it can't change. That's why the calculator asks for it. You'll still owe the rest in April, so keep saving the difference.

What if my income is up and down?

Equal payments assume you earn evenly. If most of your money comes late in the year, the IRS lets you pay less early on using the annualized method on Form 2210. It's more paperwork, so most people just pay equal amounts.

I missed a payment. Now what?

Pay as soon as you can. The penalty works like interest, so it grows each day the money is late. It's not a one-time fine, and paying early cuts it.

Single filer, no W-2 job, no prior-year figure. Minimum is 90% of 2026 tax.
Profit	2026 tax	Minimum	Each quarter
$10,000	$1,413	$1,272	$318
$20,000	$3,025	$2,722	$681
$30,000	$5,181	$4,663	$1,166
$40,000	$7,427	$6,684	$1,671
$50,000	$9,732	$8,759	$2,190
$60,000	$12,037	$10,833	$2,708
$75,000	$15,495	$13,945	$3,486
$100,000	$22,365	$20,128	$5,032
$150,000	$37,608	$33,847	$8,462

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