Free tool · Tax year 2026
Quarterly Tax Calculator
Find out exactly what to send the IRS each quarter — including the safe-harbor strategy that protects you from underpayment penalties. Free, no signup, and your numbers never leave your browser.
| Quarter | Income period | Due date | Payment |
|---|
| Estimated 2026 federal tax (SE + income tax) | |
| 90% of estimated 2026 tax | |
| Prior-year safe harbor | |
| Required annual payment (the smaller number) | |
| Covered by W-2 withholding | |
| Already paid in estimates | |
| Still to pay this year |
Estimate only. This calculator covers federal estimated taxes using 2026 rates, the standard deduction, and a simplified QBI deduction. It does not include state estimated taxes, tax credits, itemized deductions, or uneven-income (annualized installment) methods. It is not tax advice — confirm your numbers with a tax professional.
How this calculator works
- Estimates your 2026 federal tax — self-employment tax plus income tax — from your expected profit, using the same engine as our self-employment tax calculator.
- Applies the safe-harbor rule from IRS Publication 505: you only need to prepay the smaller of 90% of this year's tax or 100% of last year's total tax (110% if your 2025 AGI topped $150,000).
- Credits what's already covered — W-2 withholding counts toward the requirement first, then any estimates you've already sent.
- Splits the rest across the remaining 2026 deadlines so you know exactly what to pay and when.
2026 estimated tax deadlines
| Quarter | Income earned | Payment due |
|---|---|---|
| Q1 2026 | Jan 1 – Mar 31 | April 15, 2026 |
| Q2 2026 | Apr 1 – May 31 | June 15, 2026 |
| Q3 2026 | Jun 1 – Aug 31 | September 15, 2026 |
| Q4 2026 | Sep 1 – Dec 31 | January 15, 2027 |
Frequently asked questions
Who has to pay quarterly estimated taxes?
Generally, you must make estimated payments if you expect to owe $1,000 or more in federal tax for the year after subtracting withholding and credits. That covers most freelancers, 1099 contractors, and self-employed people without significant W-2 withholding.
When are quarterly taxes due in 2026?
For tax year 2026, the four federal deadlines are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. If a due date falls on a weekend or holiday, it moves to the next business day.
What is the safe harbor rule?
You avoid an underpayment penalty if your combined withholding and estimated payments reach the smaller of 90% of this year’s tax or 100% of last year’s total tax (110% if your prior-year AGI was over $150,000). Paying to the prior-year safe harbor is the most predictable strategy when your income is growing.
What happens if I miss a quarterly payment?
The IRS charges underpayment interest, computed on Form 2210, from the missed due date until you pay. There is no separate late-filing penalty for estimates — so if you missed a quarter, the best move is simply to pay as soon as possible rather than waiting for the next deadline.
How do I actually pay the IRS?
The fastest way is IRS Direct Pay (free, from a bank account): choose "Estimated Tax" as the reason, apply it to Form 1040-ES, and select tax year 2026. You can also use EFTPS, the IRS2Go app, or mail a 1040-ES voucher with a check.
Do I also owe state estimated taxes?
If your state has an income tax, probably yes — most states run their own estimated payment system with similar deadlines. Check your state revenue department; this calculator covers federal payments only.