---
title: "Estimated Tax Calculator 2026: Quarterly Payments to Avoid a Penalty | TaxWren"
description: "How much federal estimated tax to pay each quarter in 2026: this year's tax, the safe amount (90% of this year or 100%–110% of last year), withholding and every due date."
url: https://taxwren.com/estimated-tax-calculator
---

2026 tax year · updated Oct 10, 2026

# Estimated tax calculator

How much to pay the IRS each quarter in 2026 to avoid an underpayment penalty, for freelance, gig, investment and other income with no tax withheld.

Pay each quarter to avoid a penalty

$3,000

Safe amount: 100% of last year's tax ($12,000), smaller than 90% of this year's ($14,983).

- 2026 federal tax (income + self-employment): $16,647
- Withheld from wages: $0
- Estimated payments for the year: $12,000
- Left to pay with your return: $4,647

| Due date | Pay |
| --- | --- |
| Q1 · April 15, 2026 | $3,000 |
| Q2 · June 15, 2026 | $3,000 |
| Q3 · September 15, 2026 | $3,000 |
| Q4 · January 15, 2027 | $3,000 |

-   Paying only the safe amount leaves about $4,647 to pay with your return, without a penalty. To owe nothing then, pay $4,162 a quarter instead.
-   If your income comes unevenly during the year, the annualized installment method (Form 2210) can lower the early payments.

Federal tax only, standard deduction, 2026 brackets. State estimated tax is separate: the [1099 tax calculator](/1099-tax-calculator) includes state tax. Estimate for information only, not tax advice.

## How the calculator works

1.  **This year's tax.** Federal income tax plus self-employment tax on your expected 2026 income, with the standard deduction and the 2026 brackets.
2.  **The safe amount.** The smaller of 90% of this year's tax or 100% of the total tax on your 2025 return (110% if your 2025 AGI was over $150,000, $75,000 if married filing separately). Paying at least this through withholding and estimated payments avoids the penalty.
3.  **Minus withholding.** Tax withheld from wages counts first.
4.  **Four payments.** The rest, split over April 15, 2026, June 15, 2026, September 15, 2026, January 15 and 2027.

If you will owe less than $1,000 after withholding, you do not need to make estimated payments at all.

## Examples for 2026

| Who | 2026 tax | Safe amount | Per quarter |
| --- | --- | --- | --- |
| Freelancer, income up from last year | $16,647 | $12,000100% of last year | $3,000 |
| Employee with a side business | $22,326 | $14,000100% of last year | $750 |
| Consultant, last year's AGI over $150,000 | $57,783 | $49,500110% of last year | $12,375 |

Single filers, standard deduction. Freelancer, income up from last year: $80,000 self-employment profit, $12,000 total tax last year. Employee with a side business: $100,000 wages with $11,000 withheld and $30,000 self-employment profit, $14,000 total tax last year. Consultant, last year's AGI over $150,000: $220,000 self-employment profit, $45,000 total tax last year.

For who must pay, the penalty and how to pay the IRS, read [quarterly estimated tax payments](/blog/quarterly-estimated-tax-payments). All deadlines are on the [tax calendar](/tax-calendar), and the [1099 tax calculator](/1099-tax-calculator) adds state income tax.

Sources: [IRS Form 1040-ES (2026), General Rule and Special Rules](https://www.irs.gov/pub/irs-pdf/f1040es.pdf); [IRS, About Form 1040-ES](https://www.irs.gov/forms-pubs/about-form-1040-es); [IRS Topic 306, Penalty for underpayment of estimated tax](https://www.irs.gov/taxtopics/tc306).

## Frequently asked questions

### How do I calculate quarterly estimated taxes?

Estimate this year's federal tax, including self-employment tax. Take the smaller of 90% of it or 100% of last year's total tax (110% if last year's AGI was over $150,000). Subtract the tax withheld from any wages and divide what is left by four.

### Does tax withheld from my job count toward estimated tax?

Yes. Tax withheld from wages counts toward the safe amount. If you have a job, asking your employer to withhold more on a new Form W-4 can replace estimated payments on your other income.

### What if I make much more this year than last year?

Paying 100% of last year's tax (110% at higher incomes) still protects you from the penalty, even if this year's tax is much larger. You pay the difference when you file, so set it aside.

### Do I need to make estimated payments in my first year of freelancing?

Not if you had no tax liability for the previous full year and were a US citizen or resident all that year. Otherwise, the usual rule applies: pay if you expect to owe at least $1,000 after withholding.

## Related guides and news

-   [Guide · Self-employedQuarterly estimated tax payments 2026: due dates and how much to payThe 2026 estimated tax due dates, who has to pay, how much to pay each quarter to avoid a penalty, and how to pay the IRS, with a worked freelancer example.](/blog/quarterly-estimated-tax-payments)
-   [Guide · InvestingTax-loss harvesting: how it works and what it savesSell investments at a loss to cancel out gains, deduct up to $3,000 a year from other income and carry the rest forward, without breaking the 30-day wash-sale rule.](/blog/tax-loss-harvesting)
-   [News · October 10, 2026IRS proposes rules for the new $1,700 federal scholarship tax creditProposed rules for the section 25F credit: up to $1,700 per person ($3,400 on a joint return) for gifts to K-12 scholarship groups from 2027.](/news/federal-scholarship-tax-credit-proposed-rules)