Quarterly estimated tax calculator
Find the smallest quarterly payment that keeps you clear of the IRS underpayment penalty, see which 2026 dates are left, and how to catch up if you fell behind.
Pay each quarter to avoid a penalty
$0
$0 for the year, based on 90 % of your 2026 tax.
Quarterly payments
Not required
You expect to owe less than $1,000 after withholding.
2026 payment dates
- Q1$0Apr 15, 2026
- Q2$0Jun 15, 2026
- Q3$0Sep 15, 2026
- Q4$0Jan 15, 2027
You can skip the January 15, 2027 payment if you file your 2026 return by January 31, 2027 and pay everything you owe. Federal tax only.
How the safe harbor works
You avoid the penalty if your withholding plus on-time payments reach the smaller of:
- 90 % of your 2026 tax, or
- 100 % of the total tax on your 2025 return (110 % if your 2025 AGI was over $150,000).
Example: a single freelancer expects $60,000 of profit in 2026, which comes to about $12,037 of federal tax. 90 % of that is $10,833, or $2,708 a quarter. If the total tax on the 2025 return was $9,000, paying 100 % of that is enough: $2,250 a quarter, with the remaining $3,037 due by April 15, 2027 and no penalty.
Last year's number is usually the safer target when your income is growing, because it is fixed and known. If your income drops, 90 % of this year can be lower.
2026 due dates
| Income earned | Payment due |
|---|---|
| January 1 - March 31 | April 15, 2026 |
| April 1 - May 31 | June 15, 2026 |
| June 1 - August 31 | September 15, 2026 |
| September 1 - December 31 | January 15, 2027 |
Not sure what your tax will be? Work it out first with the self-employment tax calculator, or with the calculator for your app: DoorDash, Uber, Lyft, Instacart, Amazon Flex or Spark.
Questions
Who has to pay quarterly estimated taxes?
In most cases, you must pay estimated tax for 2026 if you expect to owe at least $1,000 after withholding and credits, and your withholding will be less than the smaller of 90 % of your 2026 tax or 100 % of your 2025 tax. Freelancers, 1099 contractors and gig workers usually fall into this group because nothing is withheld from their pay.
What is the safe harbor for estimated taxes?
If your withholding plus on-time estimated payments add up to at least 90 % of this year's tax or 100 % of last year's tax (110 % if last year's AGI was over $150,000), you avoid the underpayment penalty, even if you still owe money when you file.
When are the 2026 estimated tax payments due?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. You can skip the January payment if you file your 2026 return by January 31, 2027 and pay all the tax you owe.
I missed a quarterly payment. What now?
Pay as soon as you can. The penalty works like interest on the late amount for each quarter, so paying now stops it from growing. Spread what is left over the remaining dates, as the calculator shows.
How do I pay estimated taxes?
Online through IRS Direct Pay or your IRS online account, through EFTPS, by card through an approved processor, or by mailing a check with a Form 1040-ES voucher.
Do I need to pay quarterly if I had no tax last year?
No, if you had no tax liability for 2025, were a U.S. citizen or resident for the whole year and your 2025 tax year covered 12 months. You still owe the 2026 tax when you file.
Sources
Last updated November 3, 2026. Figures for tax year 2026 from IRS and SSA sources.