Quarterly Estimated Tax Payment Calculator
Plan your US quarterly estimated tax payments as a freelancer or 1099 contractor. See the minimum you should pay to avoid IRS underpayment penalties and how much to pay by the next deadline. 100% in your browser.
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Estimated Tax Payment Plan
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Your Numbers
Income tax + self-employment tax you expect to owe for all of 2026.
Total tax from your 2025 federal return (Form 1040). Unlocks the safe-harbor rule.
Estimated payments and withholding you have made toward 2026 federal tax.
Your Payment Plan
Minimum required to avoid penalty
90% of current-year tax is lower
$9000.00
90% of expected 2026 tax
$9000.00
Safe harbor from 2025 tax
Enter your 2025 total tax to use this rule
—
Paid so far in 2026
$0.00
Amount still due
$9000.00
Suggested payment by Sep 15, 2026
Covers any shortfall from passed quarters plus the next installment
$6750.00
Quarterly schedule (baseline per payment: $2250.00)
- Q1 · Apr 15, 2026passed
- Q2 · Jun 15, 2026passed
- Q3 · Sep 15, 2026next due
- Q4 · Jan 15, 2027upcoming
This calculator provides estimation only. All results are for reference purposes only and do not constitute professional tax, financial, or legal advice. Please consult a qualified professional for official financial decisions.
Never Miss a Quarterly Estimated Tax Payment
Four Deadlines, Every Tax Year
The IRS expects self-employed people to pay tax as they earn, not once a year. For most freelancers and 1099 contractors that means four federal estimated tax installments: April 15, June 15, September 15 and January 15 of the following year. Each payment covers income from roughly a three-month slice of the year, and each deadline is a chance to stay penalty-free.
Two Numbers Decide What You Must Pay
The underpayment penalty is avoidable. The IRS generally considers you safe if your timely payments cover the smaller of two amounts: 90% of the tax you expect to owe for the current year, or 100% of the tax on your previous year's return (110% if your adjusted gross income was above $150,000, or $75,000 for married filing separately). The second rule—the safe harbor—is why experienced freelancers often pay based on last year's total tax.
Catch Up If You Fell Behind
Missed the June 15 payment? Pay as soon as you can. The penalty is calculated on the amount underpaid from each deadline, so catching up quickly—ideally with the next installment—keeps the damage small. This planner adds any shortfall from passed quarters to your suggested next payment so you can get back on schedule.
How to Use This Calculator
Enter your expected 2026 federal tax (income tax plus self-employment tax) and, for the safe-harbor rule, your 2025 total tax from last year's return. Add what you have already paid in 2026. The planner shows your minimum required total, the next IRS deadline, a suggested payment for it and a per-quarter baseline so you can plan the remaining installments.
Frequently Asked Questions
Answers to common questions about using this calculator.