Quarterly Estimated Tax Calculator
Quarterly estimated payments are designed to cover tax during the year when withholding will not be enough. This calculator estimates federal income tax, self-employment tax, and a regular-method payment target using current-year and prior-year safe-harbor inputs; it does not calculate Form 2210's annualized-income installments, state estimates, or a final underpayment penalty.
If you're self-employed, freelance, or have income without withholding, the IRS expects you to pay as you go — not wait until April. Miss those quarterly payments and you'll face penalties. This calculator tells you exactly how much to send each quarter so you stay in the clear.
Never miss a quarterly payment — add the dates to your calendar.
Download all deadlines (.ics)When are quarterly estimated taxes due in 2026?
The 2026 quarterly estimated tax due dates are: Q1 April 15, 2026; Q2 June 15, 2026; Q3 September 15, 2026; Q4 January 15, 2027. Quarterly payments are required when you expect to owe $1,000 or more AND your withholding and credits will cover less than the smaller of 90% of this year's tax or 100% of last year's (110% if prior-year AGI exceeded $150,000; $75,000 married filing separately). Use Form 1040-ES to calculate and pay.
- Required only if you'll owe $1,000+ AND withholding covers under 90%/100-110% safe harbor
- Safe harbor: 100% of last year's tax (110% if prior-year AGI > $150K, or > $75K MFS)
- Underpayment penalty can be avoided with proper quarterly payments
- 16.5 million Americans are self-employed and owe quarterly taxes (IRS SOI)
Source:IRS Publication 505
Quarterly taxes are the price of being your own boss. No employer is silently withholding for you. If you don't write the IRS a check four times a year, you get the underpayment penalty, the late-payment interest, and a surprise April bill stacked together. Once you build the rhythm, it stops being scary.
Real-world scenario
A $72,000 net Schedule C, no W-2 income
A consultant nets $72,000 of Schedule C income, no W-2 withholding. Federal income tax + SE tax combined: roughly $17,800. Safe harbor target: 100% of prior-year tax ($14,200). Divide by 4 = $3,550 per quarter due Apr 15, Jun 15, Sep 15, and Jan 15. Hit those four payments and the IRS can't penalize, even if the final number ends up higher.
The part most people miss
The four quarterly deadlines are NOT three months apart. They're April 15, June 15, September 15, and January 15 — a 2-month, 3-month, 4-month, 3-month cadence. Most freelancers miss June 15 because they assume it's July. Set the four calendar reminders the moment you go self-employed.
Meet David
"David made $45,000 freelancing his first year. He didn't know about quarterly payments until he filed in April — and got hit with a $600 underpayment penalty on top of the $9,000 he owed. The IRS expects you to pay as you go, not wait until the end. This calculator makes sure you never get caught off guard."
Uses 2026 brackets, standard deduction, and $184,500 SS wage base (Rev. Proc. 2025-32). Quarterly due dates shown below are for the 2026 tax year.
Filing Status
2026 Expected Income
2025 Tax Information (For Safe Harbor)
Enter your prior year tax info to calculate the "safe harbor" amount that avoids underpayment penalties.
What is the Safe Harbor Rule?
To avoid underpayment penalties, you must pay either 90% of your current year tax or 100% of last year's tax (whichever is less). The 110% rule applies when prior-year AGI exceeded $150,000 ($75,000 if married filing separately).
Recommended Quarterly Payment
$0
per quarter
No estimated payments required: you expect to owe less than $1,000 after withholding and credits (Form 1040-ES).
2026 Payment Schedule
This calculator provides estimates for informational purposes only. Your actual tax liability may vary based on deductions, credits, and other factors.
Sources & References
Primary references used for this content
Tax Withholding and Estimated Tax
W-4 and quarterly payments
View on irs.gov
Tax Guide for Small Business
Self-employment guidance
View on irs.gov
Self-Employment Tax
SE tax calculation
View on irs.gov
✓3 primary sources; links re-checked on a weekly rotation by the source watcher