How much estimated tax do I pay?

If you are self-employed or have income with no tax withheld, you pay tax during the year in four payments. Type your expected income and last year's tax to see each payment.

Each quarterly payment: $2,708.26

With an expected tax of $12,036.73, pay $2,708.26 each quarter, starting April 15, 2026.

Estimated tax to pay for the year: $10,833.06
Required annual payment: $10,833.06
Expected tax for the year: $12,036.73
90% of this year’s tax: $10,833.06
Based on: 90% of this year’s tax
1st payment due: April 15, 2026
2nd payment due: June 15, 2026
3rd payment due: September 15, 2026
4th payment due: January 15, 2027
Rates of tax year: 2,026

Each quarterly payment: $2,708.26. With an expected tax of $12,036.73, pay $2,708.26 each quarter, starting April 15, 2026.

Each quarterly payment by self-employment profit

The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use

How to calculate

Works out 2026 quarterly estimated tax payments with the Form 1040-ES worksheet: the expected tax, the safe harbor from last year’s tax, withholding, and the four due dates.

Example with the default inputs (Filing status Single, Self-employment profit $60,000.00, Wages $0.00, Children under 17 0, Federal tax withheld $0.00, Tax year 2,026): With an expected tax of $12,036.73, pay $2,708.26 each quarter, starting April 15, 2026.

Method: Expected tax = this year’s Form 1040 tax after credits. Required = min(90% × expected tax, 100% × last year’s tax, or 110% when last year’s AGI > $150,000). Annual payment = required − withholding (0 when expected tax − withholding < $1,000). Each quarter = annual ÷ 4, due April 15, June 15, September 15, and January 15.

An estimate for tax year 2026 with the Form 1040-ES worksheet, not tax advice.
Income comes evenly through the year (no annualized income installment method), and payments are four equal amounts.
The expected tax uses the standard deduction; investment and other income are taxed at ordinary rates, and investment income over $12,200 rules out the earned income credit (IRC 32(i)). The limits of the income tax calculator apply (no AMT, no premium tax credit, no education credits).
The last-year safe harbor needs a 12-month return for last year; farmers and fishers (66⅔% rule) are not modelled.
A due date on a weekend, DC Emancipation Day, or Martin Luther King Jr. Day moves to the next business day; the Patriots’ Day extension for Maine and Massachusetts is not modelled.

Machine-readable copies: Markdown, JSON.

Worked examples

Each example is checked against the calculator on every build.

Filing status Single, Self-employment profit $60,000.00, Last year’s total tax $8,000.00, Last year’s AGI $50,000.00, Tax year 2,026 gives Expected tax for the year $12,036.73, Required annual payment $8,000.00, Estimated tax to pay for the year $8,000.00, Each quarterly payment $2,000.00, Based on 100% of last year’s tax, 1st payment due 2026-04-15, 4th payment due 2027-01-15.Source: Form 1040-ES (2026) Estimated Tax Worksheet lines 12a to 15; expected tax from Schedule SE, Form 8995, and the Tax Table
Filing status Married filing jointly, Wages $150,000.00, Self-employment profit $50,000.00, Federal tax withheld $15,000.00, Last year’s total tax $25,000.00, Last year’s AGI $190,000.00 gives Expected tax for the year $29,262.77, Required annual payment $26,336.50, Each quarterly payment $2,834.12, Based on 90% of this year’s tax.Source: Form 1040-ES line 12b: 110% of 25,000 = 27,500 is more than 90% of 29,262.77, so 90% applies
Filing status Single, Wages $80,000.00, Other income $5,000.00, Federal tax withheld $9,000.00, Last year’s total tax $9,000.00 gives Expected tax for the year $9,876.00, Estimated tax to pay for the year $0.00, Each quarterly payment $0.00.Source: Form 1040-ES line 14b: 9,876 − 9,000 = 876 is under $1,000, so no payments are required
Filing status Single, Self-employment profit $60,000.00, Tax year 2,027 gives 1st payment due 2027-04-15, 2nd payment due 2027-06-15, 3rd payment due 2027-09-15, 4th payment due 2028-01-18.Source: IRC 7503: January 15, 2028 is a Saturday and Monday January 17 is Martin Luther King Jr. Day, so the 4th payment is due Tuesday January 18, 2028

How it works

Expected tax (worksheet line 11c). This year's federal tax after credits from a 2026 Form 1040: wages + self-employment profit + investment income + other income (both taxed at ordinary rates; investment income also counts for the 3.8% net investment income tax, and above $12,200 it rules out the earned income credit, IRC 32(i)) − half of self-employment tax − adjustments = AGI; minus the standard deduction and the QBI deduction (20% of profit less half of self-employment tax, at least $400 when that is $1,000 or more); tax from the Tax Table below $100,000 or the rate schedule above; minus the child tax credit ($2,200 a child under 17); plus self-employment tax (15.3% × 92.35% of profit, the 12.4% part only up to $184,500 less wages) and the Additional Medicare Tax; minus the refundable credits. A result below zero counts as zero. The method is the same as the income tax calculator's.
Required annual payment (line 12c) = the smaller of 90% × expected tax (line 12a) and last year's tax × 100%, or × 110% when last year's AGI was over $150,000 ($75,000 married filing separately) (line 12b). With no last-year tax typed, it is 90% of this year's.
No payments needed when expected tax − withholding is under $1,000 (line 14b).
Annual payment (line 14a) = required annual payment − expected withholding, not below 0. Each payment = annual payment ÷ 4.
Due dates: April 15, June 15, September 15, and January 15 of the next year. A date on a Saturday, Sunday, or legal holiday moves to the next day that is none of these (IRC 7503). The holidays that can touch these dates are DC Emancipation Day (April 16, observed on Friday April 15 when it falls on a Saturday and on Monday April 17 when it falls on a Sunday) and Martin Luther King Jr. Day (the third Monday of January).

The tax year field keeps 2026 rates for later years until the IRS publishes them, and says so; the due dates follow the year you type.

Worked examples by hand

Single, $60,000 of self-employment profit, last year's tax $8,000 (AGI $50,000). Self-employment tax = 15.3% × 55,410 = $8,477.73; AGI = 60,000 − 4,238.865 = $55,761.135; QBI deduction 20% × (60,000 − 4,238.865) = $11,152.23, but not more than 20% of $39,661.135 = $7,932.23; taxable income $31,728.91 (Tax Table: $3,559). Expected tax = 3,559 + 8,477.73 = $12,036.73. 90% is $10,833.06; last year's $8,000 is smaller, so the required payment is $8,000, or $2,000 a quarter, due April 15, June 15, and September 15, 2026, and January 15, 2027.

Married filing jointly, $150,000 of wages and $50,000 of profit, $15,000 withheld, last year's tax $25,000 on $190,000 of AGI. Expected tax $29,262.77. 110% of last year's tax is $27,500; 90% of this year's is $26,336.50, the smaller. Annual payment = 26,336.50 − 15,000 = $11,336.50; each quarter $2,834.12.

Single, $80,000 of wages and $5,000 of other income, $9,000 withheld. Expected tax $9,876 (taxable income $68,900). 9,876 − 9,000 = $876 is under $1,000: no estimated payments needed.

Due dates for 2027. January 15, 2028 is a Saturday, and Monday January 17 is Martin Luther King Jr. Day, so the fourth payment is due Tuesday, January 18, 2028.

Other questions people ask

Who has to pay estimated tax?

You generally must if you expect to owe at least $1,000 of federal tax for the year after withholding and refundable credits, and your withholding will cover less than the smaller of 90% of this year's tax and 100% of last year's tax. Freelancers, landlords, and investors usually do.

How is the quarterly payment calculated?

Figure this year's expected tax. The required annual payment is the smaller of 90% of it and 100% of last year's tax (110% if last year's AGI was over $150,000, or $75,000 married filing separately). Subtract expected withholding and divide by four.

What is the safe harbor?

If you pay at least 100% of last year's tax (110% for higher incomes) on time, you owe no underpayment penalty even if this year's tax is much higher. It only works if last year's return covered 12 months.

When are the 2026 estimated tax payments due?

April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. A date on a weekend or legal holiday moves to the next business day.

What happens if I pay too little?

The IRS charges an underpayment penalty (Form 2210), which works like interest at the IRS underpayment rate on each late or short payment. See the IRS late payment penalty calculator for the rates.

Does withholding count?

Yes. Tax withheld from wages counts as paid evenly through the year, whenever it was withheld. Raising withholding at a job is another way to cover tax on side income.

What does this calculator leave out?

The annualized income installment method for uneven income, the farmer and fisher rules, state estimated tax, the alternative minimum tax, and some credits. It is an estimate, not tax advice.