💵 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?
The IRS requires estimated payments if you expect to owe $1,000 or more for the year after withholding. Since nothing is withheld from 1099 income, almost every full-time freelancer crosses that line. Payments are made four times a year with IRS Direct Pay, EFTPS, or Form 1040-ES by mail — and most states with an income tax expect their own quarterly payments on a similar schedule.
The safe-harbor rule (how to never owe a penalty)
You avoid the underpayment penalty entirely if your four 2026 payments add up to at least 100% of your 2025 total tax — or 110% if your 2025 AGI was over $150,000 ($75,000 married filing separately). Alternatively, paying at least 90% of your actual 2026 tax as you go also avoids the penalty. Safe harbor is the planner's choice when income is rising: pay based on last year's known number, then settle the difference penalty-free in April 2027. Enter last year's tax above and the calculator shows your exact safe-harbor payment.
What if my income is uneven?
Equal quarters are the default, but if you earn most of your income late in the year (seasonal work, a big Q4 contract), you can use the annualized income installment method (Form 2210, Schedule AI) to match payments to when income actually arrived. It's more paperwork, but it stops the IRS from penalizing you for "underpaying" in quarters where you earned little.
FAQ
When are quarterly estimated taxes due in 2026?
April 15, 2026 (Q1), June 16, 2026 (Q2), September 15, 2026 (Q3), and January 15, 2027 (Q4). Note Q2 is only two months after Q1 — the IRS "quarters" are not equal length.
How much should each quarterly payment be?
Your estimated total 2026 tax (self-employment + federal income + state) divided by four. This calculator computes it from official 2026 brackets. Alternatively, pay the safe-harbor amount based on last year's tax.
What is the penalty for missing a quarterly payment?
The IRS charges interest on the shortfall for each quarter (the rate is set quarterly; it has recently been in the 7–8% annual range) — even if you pay everything by April 15. Safe-harbor payments eliminate the risk.
Do I also pay state estimated taxes quarterly?
Most states with an income tax require quarterly estimates on roughly the same dates. This calculator includes your state amount in the total; check your state Department of Revenue for its exact payment portal.
Want the full state-by-state breakdown?
The main 1099 tax calculator shows your complete SE + federal + state breakdown, or jump to the take-home pay calculator or deductions calculator.
Estimates only — not tax advice. QBI deduction, credits, and retirement deductions are not included, so your real bill may be lower. Sources: IRS Rev. Proc. 2025-32, SSA, Tax Foundation 2026, state DORs. Last updated July 2, 2026. Report an issue.