Quarterly Estimated Tax Calculator (2026)

Filing status SingleHead of householdMarried filing jointlyMarried filing separatelyQualifying surviving spouse Expected 2026 net self-employment profit Your business income minus business expenses for the whole year (Schedule C line 31). Other 2026 income (like W-2 wages) Wages, interest and other taxable income. Use your spouse's too if filing jointly.

More details

The calculator treats this number as W-2 wages when it applies the Social Security wage base. If part of it isn't wages (like interest), your real self-employment tax could be a little higher.

Federal tax already withheld or paid for 2026 Withholding from paychecks for the year, plus any 2026 estimated payments you plan to count. Show my math

2026 estimated payment deadlines

Q1 (Jan 1 – Mar 31)	Apr 15, 2026
Q2 (Apr 1 – May 31)	Jun 15, 2026
Q3 (Jun 1 – Aug 31)	Sep 15, 2026
Q4 (Sep 1 – Dec 31)	Jan 15, 2027

Missed an earlier date? Pay as soon as you can. A late payment can mean a small penalty, figured like interest, for the days it was late. IRS Form 1040-ES

Safe harbor: how to avoid the underpayment penalty

You generally won't owe an underpayment penalty if your withholding plus on-time estimated payments add up to 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, or $75,000 married filing separately).

The prior-year rule only works if you filed a 2025 return covering all 12 months. Income that swings a lot? The 100%/110% rule can be the simpler target. IRS Pub. 505

What this calculator leaves out

• State and local tax. Federal only.
• Credits and other deductions, like the child tax credit, the QBI (20% pass-through) deduction, itemized deductions, retirement contributions and the new tips/overtime deductions. These usually lower your tax, so this estimate may run high.
• The 0.9% Additional Medicare Tax on earnings over $200,000 ($250,000 joint), and the 3.8% net investment income tax.
• Capital gains and qualified dividends, which have their own rates.
• Paying in four equal parts assumes you earn evenly all year. If your income is lumpy, IRS Form 2210's annualized method may let you pay less early on.

FAQ

Who needs to pay quarterly?
Generally, anyone who expects to owe $1,000 or more when they file, after withholding and refundable credits. If no one withholds tax from your pay, that's probably you.

How is self-employment tax figured?
15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of your net profit. The Social Security part stops at the 2026 wage base of $184,500, counting W-2 wages first. Half of it is deductible on your income tax.

How do I pay?
Through IRS Direct Pay, EFTPS, or your IRS Online Account, or by mailing Form 1040-ES vouchers. IRS payments

Is this tax advice?
No. It's a general-education estimate. Check with a qualified tax professional about your situation.