Quarterly Estimated Tax Calculator (2026)
Self-employed and tired of guessing "30%"? Enter your numbers and get a per-quarter dollar amount — self-employment tax, 2026 federal brackets and a state estimate included — mapped to the official Form 1040-ES due dates.
The 2026 due dates (they are not real quarters)
| Payment | Covers income earned | Due date |
|---|---|---|
| 1st | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| 2nd | Apr 1 – May 31, 2026 | June 15, 2026 |
| 3rd | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| 4th | Sep 1 – Dec 31, 2026 | January 15, 2027* |
*Skippable if you file your 2026 return and pay the full balance by February 1, 2027. Notice the trap: the second window is only two months long — the June payment surprises almost every first-year freelancer. Source: 2026 Form 1040-ES.
Safe harbor: the only three numbers that matter
You avoid the underpayment penalty if, through the year, you pay at least the smaller of:
- 90% of your 2026 tax, or
- 100% of your 2025 tax (110% if your 2025 AGI was over $150,000; $75,000 if married filing separately).
And there's no penalty at all if your balance after withholding is under $1,000. Practical play for a growing freelance income: pay 100%/110% of last year's tax in four even payments — that's a fixed, known number — and bank the rest of this calculator's set-aside for the April true-up.
Income arriving unevenly?
Four equal payments assume steady income. If most of your money lands late in the year (seasonal work, a big Q4 contract), the annualized income method (Form 2210, Schedule AI) lets you match payments to when income actually arrived and erase the penalty for early quarters. It's paperwork-heavy — this is genuinely CPA territory.
Also have a W-2 job? Use withholding instead
The 1040-ES itself suggests it: raise the withholding on your paycheck (new W-4) to cover the freelance tax. Withholding counts as paid evenly through the year no matter when it happens — which makes a December withholding bump a legal time machine for a missed June payment.
How to actually pay
Free and instant: IRS Direct Pay from a bank account, or EFTPS for scheduled payments. Card payments work but carry processor fees. If your state has an income tax, it almost certainly runs its own estimated-payment calendar on similar dates — check your state revenue department, and see our state guide for what your state charges.
Frequently asked questions
When are quarterly estimated taxes due in 2026?
April 15, June 15, September 15, 2026, and January 15, 2027 — skippable if you file and pay in full by February 1, 2027. The windows are 3, 2, 3 and 4 months long, not equal quarters.
What is the safe harbor rule?
Pay the smaller of 90% of this year's tax or 100% of last year's (110% if 2025 AGI exceeded $150,000) and no underpayment penalty applies. Balance under $1,000 after withholding is also penalty-free.
What happens if I miss a payment?
An interest-like penalty accrues on the shortfall per period (Form 2210) — even if you get a refund at filing. Pay as soon as possible to stop it growing; safe harbor caps the exposure.
Do I need estimated payments if I also have a W-2 job?
Often no — increase your W-2 withholding instead. Withholding is treated as evenly paid through the year, so even a late-year W-4 change can cure earlier underpayment.
How do I pay?
IRS Direct Pay or EFTPS online (free), IRS Online Account, or mailed 1040-ES vouchers. States with income tax run parallel systems on similar dates.