Result
How to use this calculator
Enter your expected net self-employment income for the year and your filing status. The calculator estimates your total federal tax (SE tax plus income tax at 2026 brackets) and splits it into four equal quarterly payments with their due dates. Share a pre-filled link like ?income=80000.
The formula
Estimated annual tax = self-employment tax (15.3% on 92.35% of net profit) + federal income tax (progressive brackets after the standard deduction and half the SE tax). Quarterly payment = annual tax ÷ 4.
2026 quarterly due dates
Q1: April 15 · Q2: June 15 · Q3: September 15 · Q4: January 15 of the following year. Underpaying may trigger IRS penalties — the safe-harbor rule lets you avoid them by paying 100% of last year's tax (110% if your prior-year AGI exceeded $150,000).
FAQ
Who must pay quarterly estimated taxes?
Generally, self-employed people who expect to owe $1,000 or more at filing time. Employees have withholding handled automatically; contractors and freelancers must pay as they go.
What are the quarterly due dates?
April 15, June 15, and September 15 of the tax year, plus January 15 of the following year. Note the uneven gaps — the second quarter covers only two months.
How do I avoid underpayment penalties?
Pay the smaller of 90% of this year's tax or 100% of last year's tax (110% if prior-year AGI was over $150,000). This is the IRS safe-harbor rule.
Can I pay quarterly taxes online?
Yes. The IRS accepts estimated payments through IRS Direct Pay and the EFTPS system at no charge.