# Quarterly estimated tax calculator

https://salesbond.app/tools/quarterly-estimated-tax-calculator/
Updated: 2026-11-06

# Quarterly estimated tax calculator 2026 (Form 1040-ES)

To avoid an underpayment penalty, pay the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000) in four installments due April 15, June 15, September 15, 2026 and January 15, 2027. A single freelancer with $80,000 profit pays about $4,237 a quarter.

Enter your expected 2026 income and, if you have it, last year’s tax. The calculator estimates your 2026 federal tax, picks the lower safe amount and splits it into four Form 1040-ES payments with their due dates.

## Estimate your quarterly payments

## How the required payment is worked out

1. **Estimate your 2026 tax**: self-employment tax (15.3% of 92.35% of net profit) plus federal income tax on your income after half of the SE tax and the standard deduction.
2. **Take the smaller safe amount**: 90% of that 2026 tax, or 100% of the total tax on your 2025 return (110% above $150,000 of 2025 AGI). Your 2025 return must cover a full 12 months.
3. **Subtract withholding** from wages, which counts as paid evenly through the year, and split the rest into four equal payments.

If you owe less than $1,000 after withholding, or you had no tax liability at all for a full 2025 tax year, you don’t need to make estimated payments. To see how the self-employment tax itself is built up, use the [self-employment tax calculator](https://salesbond.app/tools/self-employment-tax-calculator/).

## 2026 due dates

| Income earned | Payment due |
| --- | --- |
| January 1 – March 31 | April 15, 2026 |
| April 1 – May 31 | June 15, 2026 |
| June 1 – August 31 | September 15, 2026 |
| September 1 – December 31 | January 15, 2027 |

## Worked examples

| Case | Result |
| --- | --- |
| Single, $80,000 profit: total 2026 federal tax | $18,830.24 |
| Same, 90% rule: each quarterly payment | $4,236.80 |
| Same, with $12,000 tax for 2025 (AGI $70,000): each payment | $3,000.00 |
| Same: balance due with the 2026 return | $6,830.24 |
| Married filing jointly, $200,000 profit, 2025 tax $30,000 and AGI $180,000: 110% safe harbor | $33,000.00 |
| Single, $60,000 profit, $3,000 withheld: each payment | $2,172.54 |
| Single, $5,000 profit: tax under $1,000, payments needed | none |

## Frequently asked questions

### Who has to pay quarterly estimated taxes?

Anyone who expects to owe $1,000 or more in federal tax when they file, after withholding and refundable credits. That usually means freelancers, independent contractors, sole proprietors, partners and people with large investment income or side income that has no tax withheld.

### When are 2026 estimated tax payments due?

April 15, 2026 for January to March income, June 15, 2026 for April and May, September 15, 2026 for June to August, and January 15, 2027 for September to December. If you file your 2026 return and pay everything by January 31, 2027, you can skip the January payment.

### How much estimated tax should I pay to avoid a penalty?

Pay the smaller of 90% of your 2026 tax or 100% of the tax on your 2025 return, through withholding and four equal installments. If your 2025 adjusted gross income was over $150,000 ($75,000 married filing separately), the prior-year amount is 110%.

### What is the safe harbor rule?

It is the prior-year option: if you pay at least 100% (or 110%) of last year’s total tax on time, you owe no underpayment penalty even if this year’s tax turns out much higher. It is the easiest choice when your income is growing, because the amount is known in advance.

### How do I pay estimated taxes?

Online through IRS Direct Pay or your IRS online account, by debit or credit card, through EFTPS, or by check with a Form 1040-ES payment voucher. Most states that have an income tax also have their own estimated payments.

### Does W-2 withholding count toward estimated tax?

Yes. Federal income tax withheld from wages counts as paid evenly through the year, whenever it was actually withheld. Raising your withholding with a new Form W-4 is another way to cover tax on side income.

Related tools: [self-employment tax calculator](https://salesbond.app/tools/self-employment-tax-calculator/), [payroll calculator](https://salesbond.app/tools/payroll-calculator/). More on sales and running a sales team on the [SalesBond blog](https://salesbond.app/blog/) and the [home page](https://salesbond.app/).

## Official sources

- [IRS Publication 505 (2026), Tax Withholding and Estimated Tax](https://www.irs.gov/publications/p505) — due dates, 90%, 100% and 110% rules.
- [IRS: Estimated taxes](https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes) — the $1,000 rule and who must pay.
- [IRS: About Form 1040-ES, Estimated Tax for Individuals](https://www.irs.gov/forms-pubs/about-form-1040-es) — worksheet and payment vouchers.

**Updated on Nov 6, 2026.** This calculator is for information only and is not tax, legal or payroll advice. Results are federal estimates for 2026 with the standard deduction, without the QBI deduction, credits or state tax; check your situation with the IRS or a tax professional.