NetPayPlannerQuarterly Estimated Tax Calculator
Enter your expected self-employment income and any tax already withheld from a job. This quarterly estimated tax calculator shows how much to pay each quarter so you do not fall behind with the IRS.
Pay about this each quarter
$3,247.27
| Self-employment tax | $8,477.73 |
| Federal income tax | $4,511.34 |
| State income tax | $0.00 |
| Total tax for the year | $12,989.07 |
| Already withheld | $0.00 |
| Still to pay | $12,989.07 |
| Each quarterly payment | $3,247.27 |
Estimate only. State payment dates and rules can differ. Check with your state tax agency.
2026 estimated tax due dates
| Q1 | January 1 to March 31 | due April 15, 2026 |
| Q2 | April 1 to May 31 | due June 15, 2026 |
| Q3 | June 1 to August 31 | due September 15, 2026 |
| Q4 | September 1 to December 31 | due January 15, 2027 |
When a due date falls on a weekend or holiday, it moves to the next business day.
How estimated taxes work
If you earn income that has no tax withheld, such as freelance or business income, the IRS expects you to pay during the year instead of all at once. You send four payments using Form 1040-ES. To avoid an underpayment penalty, most people need to pay at least 90% of this year's tax or 100% of last year's tax, whichever is smaller. The rule is 110% of last year's tax if your adjusted gross income was over $150,000.
Frequently asked questions
Who has to pay quarterly estimated taxes?
Generally anyone who expects to owe $1,000 or more in federal tax for the year after withholding and credits, such as freelancers, contractors and business owners.
What happens if I miss a quarterly payment?
The IRS can charge an underpayment penalty. It is based on how much you owed and how late the payment was. Paying as soon as you can reduces it.
How do I pay estimated taxes?
You can pay online through IRS Direct Pay or your IRS online account, or by mail with Form 1040-ES.
Are the quarters the same length?
No. The first payment covers three months, the second covers two, the third covers three and the fourth covers four, even though the payments are each due about three months apart.