💵 Calculate Your Quarterly Payments
Runs entirely in your browser. No income data is sent or stored. Uses official 2026 figures: IRS Rev. Proc. 2025-32 brackets, $16,100/$32,200 standard deduction, 15.3% SE tax on 92.35% of net profit, $184,500 Social Security wage base, and full progressive state brackets for all 41 taxing states + DC.
Who has to pay quarterly estimated taxes
You are expected to make estimated payments if you will owe $1,000 or more for the year after withholding and credits. Nothing is withheld from 1099 payments, so a full-time freelancer crosses that line at about $7,100 of net profit, where self-employment tax alone reaches $1,000.
The four federal due dates for 2026 income are April 15, June 15 and September 15, 2026, and January 15, 2027. The periods are not equal: the second payment falls two months after the first, and the fourth covers four months.
Quarterly payments by income, 2026
Federal amounts for a single filer taking the standard deduction: self-employment tax plus federal income tax, split into four equal payments.
| Net profit | Federal tax for the year | Each quarterly payment | Share of profit |
|---|---|---|---|
| $30,000 | $5,417 | $1,354 | 18% |
| $50,000 | $10,461 | $2,615 | 21% |
| $75,000 | $17,101 | $4,275 | 23% |
| $100,000 | $25,745 | $6,436 | 26% |
| $150,000 | $43,385 | $10,846 | 29% |
| $200,000 | $61,580 | $15,395 | 31% |
State income tax is extra and is paid to the state, not the IRS. At $75,000 of profit, California adds $2,364 for the year and New York $3,167.
The safe-harbor rule
You owe no underpayment penalty if your four 2026 payments add up to at least 100% of your 2025 total tax, or 110% if your 2025 adjusted gross income was above $150,000 ($75,000 if married filing separately). Paying at least 90% of your 2026 tax as you go works too.
The prior-year route suits a year when income is rising. You pay a figure you already know, taken from line 24 of last year's Form 1040, and settle the difference in April 2027 with no penalty. Enter last year's tax above and the calculator shows the payment.
How to pay the IRS
- IRS Direct Pay. Free, straight from a bank account, no enrolment. Choose Estimated Tax as the reason for payment, Form 1040-ES, and tax year 2026.
- IRS Online Account. The same bank payment, plus a record of every estimate you have made for the year.
- Debit or credit card through one of the processors listed on IRS.gov. The processor charges a fee.
Pick the right tax year. A January 2027 payment for the fourth quarter belongs to tax year 2026. Choose 2027 by mistake and the payment is credited to the wrong year. The guide to paying quarterly taxes online goes through it step by step.
State estimated payments are separate
The IRS payment covers federal tax only. States with an income tax collect their own estimates through their own portals, and their rules are not copies of the federal ones.
- California front-loads the year: 30% in April, 40% in June, nothing in September and 30% in January.
- Idaho and Utah do not require individuals to make estimated payments, though the full tax is still due with the return.
- The trigger varies. Rhode Island expects estimates once you will owe $250, Massachusetts $400, Kansas $500 and Maine $1,000.
Each state's page states its own rule, and the calculator there splits every payment into the IRS share and the state share. Start from the state list.
If your income is uneven
Equal payments are the default. If most of your income arrives late in the year, from seasonal work or one large fourth-quarter contract, the annualized income installment method on Form 2210, Schedule AI lets each payment follow the income earned up to that date. It takes more record-keeping, and it stops the IRS charging you for underpaying in a quarter when you had earned little.
Delivery and rideshare drivers should base payments on earnings after the mileage deduction, not on the gross figure in the app. The gig worker tax calculator takes miles as an input.
If you missed a payment
Pay it as soon as you can. The underpayment charge runs from the missed due date to the day the money arrives, so waiting for the next due date only adds days. A larger payment later does not undo an earlier shortfall, because each period is tested separately.
One exception helps at the end of the year. If you file your 2026 return and pay everything you owe by February 1, 2027, the January 15 payment is treated as made on time.
FAQ
When are quarterly estimated taxes due in 2026?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. The second payment comes only two months after the first, because the IRS periods are not equal in length.
How much should each quarterly payment be?
A quarter of your expected tax for the year: self-employment tax, federal income tax and, paid separately, state income tax. For a single filer with $75,000 of net profit the federal payment is $4,275 a quarter in 2026. Paying the safe-harbor amount based on last year's tax is the alternative.
What is the penalty for missing a quarterly payment?
Interest on the shortfall from the due date until it is paid, at the federal short-term rate plus three percentage points, reset every quarter. It applies even if you pay the full tax by April 15.
Do I also pay state estimated taxes quarterly?
In most states with an income tax, yes, on dates close to the federal ones. A few differ: California uses a 30/40/0/30 split, and Idaho and Utah do not require estimates from individuals.
Do gig workers have to pay quarterly taxes?
Yes, once the tax for the year will reach $1,000. DoorDash, Uber, Lyft and Instacart do not withhold tax, so drivers make the same four estimated payments as any other self-employed person.
Related calculators
The main 1099 tax calculator shows the full breakdown behind these payments. The refund estimator compares what you have paid with what you owe, and the 2026 due-date guide has the calendar.
Estimates only, not tax advice. The QBI deduction, credits and retirement deductions are not included, so your bill may be lower. Sources: IRS Rev. Proc. 2025-32, SSA and state tax agencies. Built and maintained by Rahul B. See the methodology and changelog. Last updated October 7, 2026. Report an issue.