Calculator · Tax year 2026
Quarterly Estimated Tax Calculator 2026
Nobody withholds taxes from 1099 income, so the IRS expects you to pay four times a year. Find out how much to pay each quarter, when it is due, and how much you need to catch up if you are behind.
Quarterly tax receipt · 2026
Enter your expected income and your payment plan prints here.
Who has to pay quarterly estimated taxes
You generally need to make estimated payments if you expect to owe $1,000 or more when you file, after subtracting withholding and refundable credits. That includes freelancers, independent contractors, rideshare and delivery drivers, and anyone with side-business income. If you also have a W-2 job, raising your withholding can reduce or replace these payments.
2026 quarterly tax due dates
| Payment | Income earned | Due date |
|---|---|---|
| 1st | January 1 – March 31 | April 15, 2026 |
| 2nd | April 1 – May 31 | June 15, 2026 |
| 3rd | June 1 – August 31 | September 15, 2026 |
| 4th | September 1 – December 31 | January 15, 2027 |
You can skip the January 15, 2027 payment if you file your 2026 return and pay the entire balance byFebruary 1, 2027. When a due date falls on a weekend or legal holiday, the deadline moves to the next business day.
How much to pay: the safe harbor rules
You avoid the underpayment penalty if your withholding and on-time payments add up to at least the smaller of:
- 90% of your 2026 tax, or
- 100% of the tax on your 2025 return. If your 2025 adjusted gross income was over$150,000 ($75,000 if married filing separately), it is 110%.
Divide that amount by four and pay one part by each due date.
Example: $60,000 of 1099 income
A single freelancer with $60,000 of profit and no other income owes about $12,037 of federal tax for 2026 (income tax plus self-employment tax).
| Rule | Minimum for the year | Per quarter |
|---|---|---|
| 90% of this year's tax | $10,833 | $2,708 |
| 100% of last year's tax ($8,000) | $8,000 | $2,000 |
If last year's tax was lower, the second rule lets you pay less now. You still owe the rest when you file in April, but without a penalty.
Missed a payment? How to catch up
- Pay as soon as you can. The penalty is figured separately for each quarter and grows with every day a payment is late, so a late payment costs less than no payment.
- Add the missed amount to your next payment. The calculator does this for you when you enter what you have already paid.
- Use W-2 withholding if you have a job. Tax withheld from wages counts as paid evenly on all four due dates, even if it is withheld late in the year. Raising your withholding with a new Form W-4 can cover earlier quarters.
- Uneven income? If you earned most of your money late in the year, the annualized income method on Form 2210, Schedule AI, may reduce the penalty.
How to pay the IRS
- IRS Direct Pay: free, straight from your bank account, no sign-up. Choose "Estimated Tax" and Form 1040-ES for tax year 2026, and save the confirmation number.
- IRS Online Account: pay and see every payment you have made for the year.
- EFTPS: free, lets you schedule all four payments in advance.
- Debit or credit card: through IRS-approved processors, which charge a fee.
- Check or money order: mailed with a Form 1040-ES voucher; the postmark date counts.
Don't forget state estimated taxes
This calculator covers federal tax only. Most states with an income tax also expect quarterly payments from self-employed workers, usually on similar dates. States like Texas and Florida have no state income tax.
Frequently asked questions
Do I have to pay quarterly taxes in my first year of self-employment?
If you expect to owe $1,000 or more for 2026 after withholding, the IRS expects quarterly payments. There is one important exception: you will not owe a penalty if you had no tax liability the year before, were a U.S. citizen or resident for that whole year, and that return covered 12 months.
What happens if I do not pay quarterly estimated taxes?
You still owe the full tax when you file, plus an underpayment penalty. The penalty works like interest: it is figured for each quarter, from the due date until you pay, at a rate the IRS sets every quarter. Paying late is always better than not paying.
Can I pay all my estimated tax at once?
Yes. You can pay the whole year's estimated tax by the first due date (April 15, 2026) or make extra payments at any time. The calculator credits what you already paid to your next installments.
Do quarterly payments cover self-employment tax too?
Yes. Estimated payments cover your total federal tax: income tax plus self-employment tax (Social Security and Medicare). That is why the calculator adds both.
What if my income changes during the year?
Recalculate with your new estimate and adjust the payments that are still ahead. If most of your income arrives late in the year, the annualized income installment method (Form 2210, Schedule AI) can lower or remove the penalty for earlier quarters.
Is the January 15, 2027 payment for 2026 or 2027?
For 2026. It is the last installment of the 2026 tax year, even though it is due in January 2027. The first payment for 2027 is due in April 2027.
Sources
- IRS: Form 1040-ES, Estimated Tax for Individuals (2026)irs.gov
- IRS Publication 505: Tax Withholding and Estimated Taxirs.gov
- IRS: Estimated taxesirs.gov
- IRS: Form 2210, Underpayment of Estimated Taxirs.gov
- IRS Direct Payirs.gov
- IRS: EFTPS, the Electronic Federal Tax Payment Systemirs.gov
- IRS: Tax inflation adjustments for tax year 2026irs.gov
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