Your 2026 payment schedule
| Due date | Minimum (safe harbor) | Full amount |
|---|---|---|
| Enter your numbers above to see this table. | ||
You don't have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay everything you owe with it.
How to use this calculator
- Enter your expected 2026 net profit and filing status.
- Add any tax already withheld, for example from a part-time job.
- If you filed a 2025 return, add your total 2025 tax and AGI. Basing payments on last year's tax is often the easiest safe harbor.
How it's calculated
Worked example
Jamie is single and expects $80,000 net profit in 2026, with no other income. Jamie's total 2025 tax was $12,000 and 2025 AGI was under $150,000.
Paying $3,000 each quarter avoids a penalty; Jamie would then owe about $4,647 more when filing. Without a 2025 return to go on, the safe harbor would be 90% of this year's tax: $3,745.68 a quarter.
What this calculator doesn't cover
- State estimated tax, which most states with an income tax also require.
- The annualized income method for uneven income, and farmers and fishermen's special rules.
- Credits, itemized deductions and other income. See our take-home pay calculator for how the federal estimate is built.
Frequently asked questions
Do I have to pay quarterly estimated taxes?
Usually yes, if you expect to owe $1,000 or more when you file after subtracting withholding and credits. Most full-time freelancers do.
What happens if I miss a payment?
The IRS can charge an underpayment penalty, worked out like interest on the amount that was late. Paying as soon as you can reduces it.
How do I pay?
Online through IRS Direct Pay or your IRS Online Account, through EFTPS, or by mailing a payment voucher from Form 1040-ES.
Sources (tax year 2026): 2026 Form 1040-ES, IRS estimated taxes, Rev. Proc. 2025-32.