Estimated Tax Calculator
US quarterly estimated tax payments for 2026 by the Form 1040-ES safe-harbour rules: the smaller of 90% of this year's tax or 100% (or 110%) of last year's, less withholding, with the four due dates.
Result…
How it's calculated
Required annual payment = min(90% × 2026 tax, 100% × 2025 tax) (110% of the 2025 tax if 2025 AGI > 150,000, or 75,000 married filing separately) No payments needed if 2026 tax − withholding < 1,000, or if the full-year 2025 tax was 0 Each payment = (required − withholding) ÷ 4 Due: 15 April 2026, 15 June 2026, 15 September 2026, 15 January 2027
Uses the 2026 Form 1040-ES rules to find the least you can pay in estimated tax to avoid the underpayment penalty: the smaller of 90% of the tax you expect for 2026 or 100% of the tax on your 2025 return, rising to 110% when your 2025 AGI was over 150,000 (75,000 married filing separately). Withholding counts towards it, and the rest is split into four equal payments due on 15 April 2026, 15 June 2026, 15 September 2026 and 15 January 2027. You enter the tax figures, so it works with any income mix; the safe harbour avoids the penalty, but the rest of the 2026 tax is still due when you file.
Your numbers, step by step
About the Estimated Tax calculator
This estimated tax calculator works out the quarterly US federal estimated tax payments for tax year 2026 with the safe-harbour rules on the 2026 Form 1040-ES. Enter the total tax you expect for 2026, the tax you expect to have withheld, and the tax and AGI from your 2025 return. It finds the least you need to pay during the year to avoid the underpayment penalty: the smaller of 90% of this year's tax or 100% of last year's (110% if your 2025 AGI was over 150,000, or 75,000 married filing separately). It then subtracts withholding and splits the rest over the four due dates: 15 April 2026, 15 June 2026, 15 September 2026 and 15 January 2027. It suits freelancers, landlords and investors. State estimated taxes are not included. Amounts are US dollars.
How to use it
- Choose your “Filing status”.
- Enter your “Expected total tax for 2026” and “Expected withholding and refundable credits for 2026”.
- Enter the “Total tax on your 2025 return” and the “Adjusted gross income on your 2025 return”.
- Say whether the “2025 return covered all 12 months”, then read each quarterly payment and the due dates in the working.
Worked example
You expect 20,000 of tax for 2026 with 5,000 withheld, and your 2025 return showed 16,000 of tax on an AGI of 120,000. 90% of this year's tax is 18,000 and 100% of last year's is 16,000, so the safe harbour is 16,000. Less the 5,000 withheld, 11,000 is left: 2,750 by each of 15 April 2026, 15 June 2026, 15 September 2026 and 15 January 2027. The other 4,000 is due when you file.
Updated
Questions people ask
How do I calculate quarterly estimated tax payments?
Find the smaller of 90% of the tax you expect this year and 100% of last year's tax (110% if last year's AGI was over 150,000). Subtract the tax you expect to be withheld and divide what is left by four. The 2026 Form 1040-ES has the rules and dates.
When are the 2026 estimated tax payments due?
15 April 2026, 15 June 2026, 15 September 2026 and 15 January 2027. You can skip the January payment if you file your 2026 return by 1 February 2027 and pay the rest with it. A date on a weekend or holiday moves to the next business day.
Do I have to make estimated payments at all?
Usually only if you expect to owe at least 1,000 after withholding and refundable credits. If you were a US citizen or resident all of 2025 and owed no tax that year, you don't need to pay estimated tax for 2026.
What is a common mistake with the safe harbour?
Thinking it is the whole bill. Paying the safe-harbour amount avoids the penalty, but any tax above it is still due by the April filing deadline. Self-employed people also forget to include self-employment tax: the self-employment tax calculator works it out.
What does this estimated tax calculator not cover?
The annualised income method for uneven income, farmers' and fishers' rules, fiscal-year filers and state estimated taxes. It also needs your own estimate of this year's tax. If your income is complicated, check IRS Publication 505 or ask a tax professional.