Quarterly Estimated Tax Planner 2026
Work out what to pay the IRS each quarter when no one withholds tax for you. Enter your expected profit, any W-2 job and last year’s tax; the planner applies the safe-harbor rules, builds your four 1040-ES payments, tells you what to pay next, shows how much of each invoice to set aside and estimates any underpayment penalty.
Rules from IRS Publication 505 (2026) and Form 2210; penalty rates from the IRS quarterly interest rates. An estimate, not tax advice.
- 1Income & last year
- 2Payments you made
- 3Pay, set aside & remind
Your four 2026 payments
How much of each payment to set aside
Your estimated 2026 federal tax
Underpayment penalty estimate
Rules used
Using Quarterly Estimated Tax Planner 2026
Plan your 2026 federal estimated tax payments when you are self-employed, freelance, drive for an app or have other income without withholding. The planner estimates your 2026 income and self-employment tax, applies the IRS safe-harbor rules to find the smallest amount that avoids a penalty, lays out the four Form 1040-ES payments, shows what to pay on the next due date, how much of each invoice to set aside and what a late or missed payment may cost.
- In Income, choose your filing status and enter your expected 2026 net profit, plus any W-2 job and the tax withheld from it.
- In 2025, enter last year’s total tax and AGI from your Form 1040 so the planner can use the prior-year safe harbor.
- In Payments, log each estimated payment you have already made with its date.
- In Method, keep equal quarters or switch to the annualized method if most of your income comes late in the year.
- Read the headline for what to pay next, check the Schedule and Set aside tabs, then download the PDF plan or calendar reminders.
Example
A single freelancer expecting $85,000 profit whose 2025 tax was $14,000 (AGI $78,000) needs to pay at least $14,000 for 2026: $3,500 on each of the four due dates, even though the 2026 tax is estimated higher. If the September payment was only $2,000 and made a week late, the planner shows the $1,500 shortfall, adds it to the January 15, 2027 payment and estimates the penalty in dollars and cents.
Questions & answers
When are 2026 estimated tax payments due?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. If a date falls on a weekend or legal holiday, the payment is on time the next business day.
How much estimated tax do I have to pay to avoid a penalty?
The smaller of 90% of your 2026 tax or 100% of your 2025 tax, paid in four equal parts. If your 2025 AGI was over $150,000 ($75,000 married filing separately), use 110% of your 2025 tax instead.
Do I have to make estimated payments if I owe less than $1,000?
No. If you expect to owe less than $1,000 after withholding and refundable credits, there is no estimated tax penalty.
How much of each payment should a freelancer set aside?
The planner divides your expected tax after withholding by your expected profit. Many freelancers end up between 20% and 35%, because self-employment tax alone is about 14% of profit on top of income tax.
How is the underpayment penalty calculated?
It works like interest: the IRS underpayment rate (7% for most of 2026, 6% from April to June) for each day an installment is late, on the amount that was short. Payments go to the oldest underpaid installment first.
What is the annualized income installment method?
If your income is uneven, for example most of it arrives in the fall, you can base each payment on what you actually earned up to that point. Early payments become smaller. You must attach Schedule AI of Form 2210 to your return.
Does W-2 withholding count toward estimated tax?
Yes. Withholding counts as paid evenly over the year, even if it was withheld late, so increasing withholding at a job can make up for missed estimated payments.
Related tools
A useful next step for your task.
Everyday Calculators2026 Tax Refund EstimatorEstimate your 2026 federal income tax refund or balance due with the new IRS brackets, standard deduction, tips, overtime, car-loan and senior…
Everyday Calculators401(k) Contribution Calculator 2026Plan 2026 retirement contributions: the % to max out your 401(k) on remaining paychecks, keep the full employer match, check IRA deduction and…
Everyday CalculatorsFreelance Project Quote BuilderBuild a scoped project estimate with task effort, revisions, outside costs, contingency and payment milestones.
Everyday CalculatorsUS Paycheck & Overtime PlannerPlan weekly hourly wages, overtime and allocated bonuses, then estimate take-home pay using your own deduction assumptions.
Help improve this tool
Report a problem or suggest an improvement
Describe the issue without pasting private tool input. Feedback goes to our admin inbox.