Estimated Tax Payments Calculator for 2026
See how much to pay each quarter and when, using the IRS safe-harbor rules. Nothing you enter is saved.
Last updated November 5, 2026
Income tax plus self-employment tax.
From a job or other paychecks, if any.
Optional. Only if your 2025 return covered all 12 months.
Optional.
An estimate only, not tax advice. Paying the safe-harbor amount on time generally avoids the underpayment penalty, but you may still owe more when you file.
How the calculator works
It takes the smaller of 90% of the tax you expect for 2026 and 100% of your 2025 tax, or 110% if your 2025 income was high, subtracts your withholding, and splits the rest into four equal payments. Those are the rules printed in the 2026 Form 1040-ES. Paying that much on time generally avoids the underpayment penalty, even if you owe more when you file.
Source: IRS: About Form 1040-ES.
Questions
When are 2026 estimated tax payments due?
April 15, June 15 and September 15, 2026, and January 15, 2027. You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the full balance with it.
Who has to make estimated tax payments?
Generally anyone who expects to owe $1,000 or more for 2026 after withholding and refundable credits. That often means the self-employed, freelancers and owners of single-member LLCs.
How much do I need to pay to avoid a penalty?
Generally the smaller of 90% of your 2026 tax or 100% of your 2025 tax, paid in four equal installments. Use 110% of your 2025 tax if your 2025 adjusted gross income was over $150,000, or $75,000 if married filing separately.
How do I pay estimated tax?
Online through IRS.gov/Payments, or by mail with a Form 1040-ES payment voucher. Many states also have their own estimated tax.
What if my income is uneven during the year?
Equal payments are the simple route, but the IRS also lets you base each payment on income earned so far, using the annualized method on Form 2210. A tax professional can help with that.
Working out your tax first
If you are self-employed, start with our self-employment tax calculator and add your expected income tax. Owners weighing an S corporation election can read LLC to S corp.
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