How much should I pay in quarterly estimated taxes for 2026?
You generally must pay 2026 estimated tax if you expect to owe at least $1,000 after withholding. To avoid a penalty, pay the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if 2025 AGI was over $150,000), in four installments due April 15, June 15 and September 15, 2026, and January 15, 2027.
Your 2026 numbers
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Your result
Choose your filing status and enter your expected income to see your 2026 quarterly payments, due dates and any catch-up amount.
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2026 estimated tax due dates
| Installment | Tax year 2026 | Tax year 2027 |
|---|---|---|
| 1st installment | April 15, 2026 | April 15, 2027 computed |
| 2nd installment | June 15, 2026 | June 15, 2027 computed |
| 3rd installment | September 15, 2026 | September 15, 2027 computed |
| 4th installment | January 15, 2027 | January 18, 2028 computed |
The 2026 dates are from the 2026 Form 1040-ES. The 2027 dates are computed from the statutory schedule and the weekend/holiday rule (IRC §7503) and are pending the official 2027 Form 1040-ES. The fourth installment is due in January of the following year. You can skip the January 2027 payment if you file your 2026 return by February 1, 2027 and pay the full balance.
Safe harbor rules at a glance
| Do I need to pay? | Generally yes if you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and your withholding will be less than the required annual payment below. |
|---|---|
| Required annual payment | The smaller of 90% of your 2026 tax or 100% of your 2025 tax. The prior-year option applies only if 2025 was a 12-month tax year and you filed a return. |
| Higher-income rule | 110% of 2025 tax instead of 100% if your 2025 AGI was more than $150,000 ($75,000 if married filing separately for 2026). AGI of exactly $150,000 still uses 100%. |
| No-tax exception | No estimated tax is required if your 2025 tax was zero, 2025 was a full 12-month year and you were a US citizen or resident all year. |
| Penalty rate | The underpayment penalty works like interest at the IRS underpayment rate, currently 7% a year, for each day an installment is late. |
How does this calculator estimate my quarterly payments?
It estimates your 2026 federal tax with the same engine as our federal tax calculator, then applies the Form 1040-ES rules (IRC §6654).
- Self-employment tax. Net earnings = profit × 92.35%. If net earnings are under $400, there is no SE tax. SE tax = 12.4% × net earnings up to the Social Security wage base of $184,500 (reduced by your W-2 wages) + 2.9% × all net earnings (15.3% combined). Additional Medicare Tax of 0.9% applies above $200,000 ($250,000 joint, $125,000 married filing separately) of wages plus SE earnings.
- AGI = W-2 wages + profit + other income − ½ of SE tax.
- Deductions. The larger of the standard deduction ($16,100 single, $32,200 joint, $24,150 head of household, plus $2,050 per person 65+ if unmarried or $1,650 if married) or your itemized total. Plus the senior deduction of $6,000 per person 65+, reduced by 6% of AGI over $75,000 ($150,000 joint).
- QBI deduction (simplified). 20% × (profit − ½ SE tax), limited to 20% of taxable income before this deduction. Above $201,750 of taxable income ($403,500 joint) the W-2 wage limit phases in, assuming the business pays no W-2 wages and is not a specified service business. Minimum $400 if QBI is at least $1,000.
- Income tax = 2026 brackets applied to taxable income.
- Credits. $2,200 per child under 17 and $500 per other dependent, reduced by $50 per $1,000 (or part) of AGI over $200,000 ($400,000 joint). The refundable part is up to $1,700 per child and 15% × (earned income − $2,500).
- 2026 tax = income tax − nonrefundable credits + SE tax + Additional Medicare Tax − refundable credits.
- Required annual payment = the smaller of 90% × 2026 tax or 100% (110%) × 2025 tax. Each installment = (required annual payment − expected withholding) ÷ 4. Withholding is treated as paid evenly through the year.
- Should have paid by now = installment × number of due dates already passed. Next payment = the amount that brings your total to the required level by the next due date.
- Set-aside rule of thumb = (2026 tax − tax with the profit set to zero) ÷ profit. This is the share of each business dollar that goes to federal tax.
If you did not enter your 2025 AGI, the calculator assumes the 110% rule applies, to stay on the safe side.
What this calculator does not model: capital-gain and qualified-dividend rates, Net Investment Income Tax, alternative minimum tax, the earned income, education and other credits, the blindness deduction, the self-employed health insurance and retirement deductions, the §199A qualified property (UBIA) limit, the tips and overtime deductions, the annualized income installment method (Form 2210 Schedule AI), special rules for farmers and fishermen, and state tax. The actual penalty is figured on Form 2210 and depends on exact payment dates.
Worked examples
Results as of September 23, 2026, when 3 of the 4 2026 due dates had passed. All use the standard deduction and have no other taxable income.
| Situation | Estimated 2026 tax | Required annual payment | Per installment | Should have paid by September 23 | Set aside |
|---|---|---|---|---|---|
| Single freelancer, $85,000 expected profit, no W-2 job; 2025 total tax $15,000, 2025 AGI $70,000; $5,000 paid so far | $17,800 | $15,000 100% of 2025 tax | $3,750 | $11,250 short $6,250 | 20.9% |
| Married filing jointly: $110,000 W-2 wages with $9,000 withheld plus a $40,000 side business; 2 children; 2025 total tax $10,500, 2025 AGI $128,000; nothing paid yet | $14,334 | $10,500 100% of 2025 tax | $375 | $1,125 short $1,125 | 24.7% |
| Single consultant, $250,000 expected profit; 2025 total tax $50,000, 2025 AGI $210,000 (over $150,000, so 110% applies); $30,000 paid so far | $66,360 | $55,000 110% of 2025 tax | $13,750 | $41,250 short $11,250 | 26.5% |
These examples are generated by running this calculator's own code with the figures on this page, so they always match what the tool shows.
Frequently asked questions
What happens if I miss a quarterly estimated tax payment?
The IRS may charge an underpayment penalty. It works like interest: it is figured on the amount that was short, for the number of days it was late, at the IRS underpayment rate (currently 7% a year, set each quarter). Paying the shortfall as soon as you can generally reduces the penalty. The penalty is figured on Form 2210, and some people qualify for a waiver.
Do I have to make the January 2027 estimated payment?
Not if you file your 2026 return by February 1, 2027 and pay the entire balance due with it. Otherwise the fourth installment is due January 15, 2027.
Is the prior-year safe harbor 100% or 110% of last year's tax?
It is 100% of your 2025 tax, or 110% if your 2025 adjusted gross income was more than $150,000 ($75,000 if you file married filing separately for 2026). The test is "more than", so AGI of exactly $150,000 still uses 100%.
I had no tax bill last year. Do I need to pay estimated tax this year?
Generally not. If your 2025 total tax was zero (or you did not have to file), 2025 was a full 12-month year and you were a US citizen or resident all year, you do not owe an estimated tax penalty for 2026. You will still owe the tax itself when you file, so setting money aside is wise.
Can I raise my W-2 withholding instead of making quarterly payments?
Yes. Withholding generally counts as if it were paid evenly through the year, no matter when it was actually withheld. So raising withholding late in the year (for example with a new Form W-4) can help cover earlier quarters that were short. Estimated payments count only from the date you make them.
My income is uneven. Do I still have to pay equal installments?
Equal installments are the default. If most of your income arrives late in the year, the annualized income installment method (Form 2210, Schedule AI) may lower or remove the penalty for the earlier quarters. This calculator assumes equal installments and does not model that method.
How do I pay my quarterly estimated taxes?
The IRS accepts payments through IRS Direct Pay, your IRS Online Account, a debit or credit card (the card processor charges a fee), or a check or money order sent with a Form 1040-ES payment voucher. Select tax year 2026 and "estimated tax" so the payment is applied correctly. Individuals can no longer enroll in EFTPS (since October 17, 2025) and existing individual EFTPS users are being moved to IRS Direct Pay or the IRS Online Account, according to EFTPS.gov.
Do I also have to make state estimated tax payments?
Many states with a personal income tax have their own estimated payment rules and schedules, which can differ from the federal ones. Choose your state in the calculator for a pointer, and check your state tax agency's instructions. This tool does not calculate state tax.
Disclaimer: This tool provides general estimates for educational purposes and is not tax, legal or accounting advice. Results depend on facts not captured here. Consult a qualified professional before acting.
Sources
- irs.gov: https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/6654
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/7503
- irs.gov: https://www.irs.gov/newsroom/interest-rates-remain-the-same-for-the-fourth-quarter-of-2026
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/1401
- ssa.gov: https://www.ssa.gov/oact/cola/cbb.html
- irs.gov: https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- law.cornell.edu: https://www.law.cornell.edu/uscode/text/26/151
- IRS: About Form 2210 (underpayment of estimated tax): https://www.irs.gov/forms-pubs/about-form-2210
- IRS: Payments: https://www.irs.gov/payments
