Quarterly Estimated Tax Calculator
Your 2026 1040-ES voucher amount: SE tax, QBI, safe harbors, and due dates.
Your 2026 Income
1099 / freelance / business receipts
From W-2 paychecks this year
Interest, dividends, etc.
Unlocks the 100%-of-prior-year safe harbor, often lower
Your Quarterly Payments
Quarterly Estimated Payment
$20,128 for the year, split across 4 vouchers
Self-Employment Tax
15.3% Social Security + Medicare
Total 2026 Tax (est.)
Income tax $8,235 + SE tax
2026 Due Dates
- Q1: April 15, 2026$5,032
- Q2: June 15, 2026$5,032
- Q3: September 15, 2026 — next deadline$5,032
- Q4: January 15, 2027$5,032
Safe harbor applied: 90% of your 2026 estimate ($20,128). Enter your 2025 tax above — if it was lower, the 100% prior-year harbor usually wins.
Breakdown: AGI $92,935 (after the $7,065 half-SE deduction) − standard deduction $16,100 − QBI $15,367 = taxable income $61,468. Estimates use the official 2026 brackets and $184,500 Social Security wage base; state estimated taxes are separate.
Related Tax Tools
Cover freelance tax through your day job instead: W-4 Withholding Calculator · Add state taxes: 2026 Tax Calculator (all 50 states) · Federal Income Tax Calculator
How it works
Freelancers and the self-employed pay tax as they earn it, four times a year, using Form 1040-ES. This calculator runs the official worksheet: self-employment tax (15.3% on 92.35% of net profit, with the $184,500 Social Security cap), the half-SE-tax deduction, the 20% QBI deduction, 2026 income tax brackets, then applies the safe-harbor rules to find the smallest payment that avoids penalties.
1040-ES required annual payment
required = min(90% × 2026 tax, 100% × 2025 tax) voucher = (required − withholding) / 4
- 2026 tax
- income tax + SE tax − credits (the full-year estimate)
- 100% → 110%
- when 2025 AGI exceeded $150,000 ($75,000 MFS)
- withholding
- W-2 withholding counts as paid evenly across quarters
Worked example
- Single freelancer, $100,000 net profit, no withholding
- Standard deduction, QBI eligible
- SE tax: $100,000 × 92.35% × 15.3% = $14,129.55; half ($7,064.78) deducted from AGI
- Taxable income: $92,935 − $16,100 standard − $15,367 QBI = $61,468 → income tax $8,235
- Total $22,364.55 × 90% = $20,128.10 required → ÷ 4
$5,032 per voucher, due Apr 15 / Jun 15 / Sep 15, 2026 and Jan 15, 2027.
Good to know
- State estimated taxes are separate — most income-tax states have their own voucher system with similar dates.
- Uneven income (a big Q4 client, seasonal work)? The annualized income installment method (Form 2210 Schedule AI) can lower early-quarter requirements.
- The QBI deduction phases down for high earners in certain service businesses — above ~$200k taxable income, verify with a professional.
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Preguntas Frecuentes
When are quarterly estimated taxes due in 2026?
April 15, June 15, and September 15, 2026, then January 15, 2027 for the fourth quarter. None shift for weekends in 2026. You can skip the January payment if you file your full 2026 return and pay everything by February 1, 2027.
How much should I pay in quarterly taxes on $100,000 of self-employment income?
About $5,032 per quarter in 2026 for a single filer with no other income: SE tax of $14,130, income tax of $8,235 after the standard deduction and 20% QBI deduction, for a $22,365 total — and the 90% safe harbor makes the required annual payment $20,128, split into four. Your 2025 tax may set a lower bar.
What is the safe harbor rule for estimated taxes?
You avoid underpayment penalties if your withholding plus timely estimated payments reach the SMALLER of 90% of this year's tax or 100% of last year's tax (110% if last year's AGI topped $150,000, or $75,000 married filing separately). Paying 100% of last year's tax is the certainty play — it protects you even if this year's income doubles.
What happens if I miss a quarterly payment?
The IRS charges interest-style underpayment penalties per quarter — 7% in Q1, 6% in Q2, and 7% in Q3 2026, compounded daily on each installment's shortfall. There's an escape hatch: extra W-2 withholding late in the year counts as paid evenly across all quarters, which a late estimated payment does not.
Do I need to pay estimated taxes if I also have a W-2 job?
Only if you expect to owe $1,000+ after withholding. Many people with side income skip vouchers entirely by raising Step 4(c) extra withholding at their day job to cover the freelance tax — same money, no deadlines to remember.