American · Federal tax
Quarterly estimated tax due-date calculator.
For freelancers, gig workers and the self-employed. Enter this year's expected tax and last year's tax and AGI to get four Form 1040-ES payments with exact due dates, sized to the IRS safe harbor.
To avoid the underpayment penalty, pay the smaller of 90% of this year's tax or 100% of last year's tax (110% if last year's AGI was over $150,000), minus withholding, in four installments due Apr 15, Jun 15, Sep 15 and Jan 15.
Inputs
Your payment schedule
Enter your details and press Calculate.
How the amounts are worked out
- Threshold. If expected tax minus withholding is under $1,000, no estimated payments are required. If you owed no tax last year for a full 12-month year, none are required either.
- Two safe-harbor targets. Current-year target = 90% of expected total tax. Prior-year target = 100% of last year's total tax, or 110% if last year's AGI was over $150,000 ($75,000 if married filing separately).
- Required annual payment = the smaller of the two targets.
- Installments = (required annual payment − expected withholding) ÷ 4. Withholding is treated as paid in equal parts on each due date. The last installment absorbs any cent of rounding.
- Due dates are April 15, June 15, September 15 and January 15 of the following year. A date on a weekend or legal holiday moves to the next day that is not one. Only Martin Luther King Jr. Day and D.C. Emancipation Day (April 16) can push these dates, and both are checked.
Worked example
Expected 2026 tax $24,000, no withholding, 2025 tax $18,000, 2025 AGI $95,000. The current-year target is 90% × $24,000 = $21,600. The prior-year target is 100% × $18,000 = $18,000. The smaller is $18,000, so each installment is $4,500. Had 2025 AGI been $160,000 the prior-year target would be $19,800, still smaller, so $4,950 each. Paying less than the safe harbor is not automatically penalized; paying at least this much is what protects you.
Uneven income
If most of your income arrives late in the year, the annualized income installment method (Form 2210, Schedule AI; Publication 505, Worksheet 2-9) can lower early payments. This tool does not model it. Farmers and fishers have a separate 66⅓% rule that is also not modelled.
Sources, fetched 2 October 2026: IRS Publication 505, Tax Withholding and Estimated Tax; IRS — Estimated taxes (due dates, $1,000 rule, weekend and holiday rule); About Form 1040-ES. Dates for 2027 apply the same rule to the same calendar days.
Frequently asked questions
When are quarterly estimated taxes due in 2026?
April 15, June 15, September 15, 2026 and January 15, 2027. If a date lands on a Saturday, Sunday or legal holiday, the payment is on time the next day that is not one. In 2026 none of the four dates is moved. Note the four payment periods are not equal quarters: Jan 1–Mar 31, Apr 1–May 31, Jun 1–Aug 31 and Sep 1–Dec 31.
What is the safe harbor, and what is the 110% rule?
To avoid the underpayment penalty you generally need to have paid at least the smaller of 90% of this year's tax or 100% of last year's tax. If your adjusted gross income last year was more than $150,000 ($75,000 if married filing separately), the prior-year figure becomes 110%. The calculator shows both numbers and uses the smaller.
Do I have to pay estimated tax at all?
Generally not if you expect to owe less than $1,000 after subtracting withholding and credits, or if you had no tax liability last year for a full 12-month year. The calculator checks both before building a schedule.
How does withholding count toward the four payments?
The IRS treats income tax withholding as paid in equal parts on each due date, even if it was taken late in the year. So the calculator subtracts your expected withholding from the required annual payment and splits the rest into four equal installments.
My income is uneven. Can I pay less early in the year?
Yes, with the annualized income installment method on Form 2210, Schedule AI (Publication 505, Worksheet 2-9). It sizes each installment to the income you had earned by that date, which helps seasonal or gig income. This calculator uses equal payments and does not model it.
What do I enter for expected total tax if I am self-employed?
Use your best estimate of total federal tax for the year: income tax plus self-employment tax, minus credits (the amount that would appear on Form 1040, line 24). Estimate self-employment tax first with the self-employment tax calculator, then add your income tax.
Planning estimate — not tax advice
This tool applies the published safe-harbor rule to the figures you enter. It does not compute your tax, state estimated tax, penalties, or disaster-relief postponements. Confirm with Form 1040-ES, IRS Direct Pay or a tax professional before relying on it.