Estimated Quarterly Tax Calculator 2026
Project your 2026 tax, apply the IRS safe harbors (90% of 2026 tax, or 100% / 110% of 2025 tax) and split what withholding does not cover into four payments.
Last reviewed 8 October 2026 · Estimate only — not tax advice, not an IRS calculation
- The qualified business income (QBI) deduction is not calculated.
- The Earned Income Tax Credit is not included.
How this was calculated
| Step | Amount |
|---|---|
| Total income | $80,000.00 |
| Minus deductible half of self-employment tax | -$5,651.82 |
| Adjusted gross income (AGI) | $74,348.18 |
| Minus standard deduction | -$16,100.00 |
| Taxable income | $58,248.18 |
| Income tax (IRS Tax Table) | $7,522.00 |
| Plus self-employment tax | $11,303.64 |
| Total federal tax | $18,825.64 |
| Projected 2026 tax after refundable credits | $18,825.64 |
| 90% of projected 2026 tax | $16,943.08 |
| Required annual payment (smaller of the safe harbors) | $16,943.08 |
| Minus expected withholding | $0.00 |
| Each quarterly payment (rounded up to the dollar) | $4,236.00 |
Assumptions
- Tax year 2026 (generally filed in 2027)
- Full-year U.S. citizen or resident
- Regular installment method (equal quarterly payments); withholding treated as paid evenly through the year
- Due dates: 2026-04-15, 2026-06-15, 2026-09-15, 2027-01-15 (the January payment is not required if you file and pay in full by 2027-02-01)
- Prior-year safe harbor not used because 2025 tax was not entered
Rules: federal US-FED-2026-v1 · Tax year 2026 (generally filed in 2027)
How this calculator works
Required annual payment = min(90% × 2026 tax, 100% × 2025 tax — 110% if 2025 AGI was over $150,000) · Payments needed = required − withholding · Quarterly = needed ÷ 4.
Worked example
A freelancer with $80,000 profit and no withholding projects $18,826 of 2026 federal tax. Without a 2025 figure the safe harbor is 90% ($16,943), so each quarterly payment is about $4,236.
Limits and edge cases
- Due dates: April 15, June 15 and September 15, 2026, and January 15, 2027 (skip January if you file and pay in full by February 1, 2027).
- If you owe less than $1,000 after withholding, estimated payments are generally not required.
- The annualized income installment method for uneven income is not modelled.
See the full 2026 federal tax brackets and how Taxliva builds and tests U.S. rules.
Frequently asked questions
When are 2026 estimated tax payments due?
April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
What is the safe harbor?
You generally avoid the underpayment penalty by paying the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI exceeded $150,000, or $75,000 married filing separately).
Official sources
Rule review
Taxliva is not affiliated with the IRS and does not file returns. Results are estimates for general information, not tax, legal or financial advice.
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