Quarterly Estimated Tax Calculator (2026)
Enter your expected income, withholding and last year's tax to see the smallest quarterly payment that avoids the IRS penalty, and how much is still due by January 15, 2027.
Who has to pay estimated tax
The US tax system is pay-as-you-go. If you expect to owe $1,000 or more when you file, after subtracting withholding and refundable credits, you're expected to pay during the year in four installments. That usually means freelancers, gig workers, small-business owners, landlords and investors, and employees with large side income or capital gains.
The safe harbor rules
You avoid the underpayment penalty if your withholding plus timely estimated payments add up to at least the smaller of:
- 90% of the tax on your 2026 return, or
- 100% of the tax on your 2025 return, or 110% if your 2025 adjusted gross income was over $150,000 ($75,000 married filing separately). This only works if your 2025 return covered all 12 months.
The prior-year rule is the easy one when your income is rising: you know the number in advance, and any extra tax is simply due in April. Farmers and fishermen have their own rules (66⅔% and a single January 15 payment).
Quarterly payments for a single self-employed filer (2026)
| Net profit | SE tax | Income tax | Total tax | Each quarter (90%) |
|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $7,427 | $1,671 |
| $60,000 | $8,478 | $3,559 | $12,037 | $2,708 |
| $80,000 | $11,304 | $5,344 | $16,647 | $3,746 |
| $100,000 | $14,130 | $8,235 | $22,365 | $5,032 |
| $150,000 | $21,194 | $16,413 | $37,608 | $8,462 |
Standard deduction, 20% qualified business income deduction, no other income. Paying 100% of last year's tax instead may be lower.
How to pay
- IRS Direct Pay or your IRS Online Account, from a bank account, free.
- EFTPS, the Treasury's payment system, which lets you schedule all four payments ahead.
- Debit or credit card through an IRS-approved processor, for a fee.
- A check with a Form 1040-ES voucher.
Choose "Estimated tax" and tax year 2026 for every 2026 payment, including the one in January 2027. Most states with an income tax have their own estimated payments with similar dates.
Frequently asked questions
When are 2026 estimated tax payments due?
April 15, June 15 and September 15, 2026, and January 15, 2027. You can skip the January payment if you file your 2026 return and pay everything owed by February 1, 2027.
What is the penalty for not paying estimated tax?
It works like interest: the IRS underpayment rate (the federal short-term rate plus 3 percentage points, reset each quarter) applied to each short installment for the days it was late. Paying the shortfall sooner stops it growing.
Do I have to pay estimated tax if I have a W-2 job too?
Only if you'll still owe $1,000 or more after withholding. Instead of quarterly payments, you can raise the withholding at your job with a new Form W-4, and withholding counts as paid evenly over the year.
Can I pay it all at once?
You can, but a single payment late in the year doesn't cover earlier quarters that were due, so a small penalty may still apply. Paying it all with the April 15 installment avoids that.