Free · IRS Form 1040-ES

2026 Quarterly Estimated Tax Calculator

Calculate your four IRS quarterly installment payments for 2026. Avoid underpayment penalties — pay the right amount, on time, every quarter.

Your Tax Plan

Use our SE Tax Calculator to estimate this number first.
Required to apply the prior-year safe harbor (100% or 110% of last year's tax).
W-2 withholding, estimated credits, or other prepayments for 2026.

2026 Recommended Quarterly Payments

Based on 90% current-year annualized method

QuarterDeadlineAmount
Q1Apr 15, 2026$3,375
Q2Jun 15, 2026$3,375
Q3Sep 15, 2026$3,375
Q4Jan 15, 2027$3,375
Total Quarterly$13,500
Penalty-Free Target$13,500
Status: Safe harbor met — no underpayment penalty expected.

* Estimates only. IRS underpayment rate is federal short-term rate + 3%, adjusted quarterly.

IRS Rules

How the 2026 Quarterly Tax Calculator Works

Two Safe Harbor Methods

The IRS lets you avoid penalties by using either 1) the prior-year safe harbor (100% of last year's tax, or 110% if AGI exceeded $150,000), or 2) 90% of the current year's actual tax, annualized quarterly.

Annualized vs. Equal

If your income arrives unevenly — for instance, most of it in Q4 — annualizing income each quarter (Schedule AI of Form 2210) can lower or eliminate penalty. Our calculator supports even, front-loaded and back-loaded patterns.

Quarterly Deadlines

Q1: April 15 · Q2: June 15 · Q3: September 15 · Q4: January 15 (next year). Weekends and holidays move the deadline to the next business day.

Paying Electronically

Pay online via IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), or by debit/credit card. Always keep a confirmation number for your records.

FAQ

Quarterly Estimated Tax FAQs

The four quarterly estimated tax deadlines for 2026 are: April 15, 2026 (Q1); June 15, 2026 (Q2); September 15, 2026 (Q3); and January 15, 2027 (Q4).

You must pay quarterly estimated taxes if you expect to owe $1,000 or more in tax for the year and had tax liability the prior year. Corporations generally must pay if they expect to owe $500 or more.

The IRS charges an underpayment penalty for each quarter you underpay. The penalty is calculated based on the federal short-term rate plus 3%, prorated daily for the period of underpayment.

Yes, by paying 100% of last year's tax liability (110% if your AGI was over $150,000), or by paying 90% of the current year's actual tax liability through quarterly installments.

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