Quarterly Estimated Tax Calculator 2025-2026 — 1040-ES Payments
Calculate your 1040-ES quarterly estimated tax payments in seconds. Self-employed and gig workers: enter self-employment income, business expenses, W-2 income, and withholding. Get federal and state amounts plus due dates (April 15, June 15, Sept 15, Jan 15). Safe harbor option to avoid penalties—free, no sign-up.
Key Takeaways
- Owe $1,000+ after withholding? You likely need to pay quarterly estimated tax.
- Safe harbor: Pay 100% of prior-year tax (110% if AGI >$150K) in 4 equal payments to avoid penalties.
- Due dates: April 15, June 15, Sept 15, Jan 15 (next year).
- Pay federal via EFTPS, IRS.gov pay, or mail Form 1040-ES voucher. State methods vary.
How to Use the Quarterly Estimated Tax Calculator
- Enter income and withholding — Self-employment income, business expenses, W-2 wages, and federal/state withholding.
- Choose safe harbor or actual — Safe harbor uses 100% (or 110% if high income) of prior-year tax to avoid penalties. Actual estimates current-year tax.
- Get quarterly amounts — See federal and state quarterly payments. Select your state for state-specific estimates. Pair with our 1099 Tax Calculator for full self-employment tax estimates.
- Q1: April 15, 2026
- Q2: June 15, 2026
- Q3: September 15, 2026
- Q4: January 15, 2027
Estimated tax by state
State estimated tax varies. Select your state in the calculator above, or use a state-specific page:
Quarterly Estimated Tax Due Dates 2025–2026
| Period | Due Date |
|---|---|
| Q1 (Jan–Mar) | April 15, 2025 |
| Q2 (Apr–May) | June 15, 2025 |
| Q3 (Jun–Aug) | September 15, 2025 |
| Q4 (Sep–Dec) | January 15, 2026 |
If a due date falls on a weekend or federal holiday, it moves to the next business day. Farmers and fishermen have different rules.
How to Pay Quarterly Estimated Taxes
Federal: Pay online at IRS.gov/payments, use EFTPS (Electronic Federal Tax Payment System), or mail a check with Form 1040-ES voucher. State: Methods vary by state—check your state revenue department for online payment, vouchers, or electronic options. Many states offer portals similar to the IRS. Set calendar reminders for each due date to avoid late payments and penalties.
Who Must Pay Quarterly Estimated Taxes?
You generally must pay quarterly estimated taxes if you expect to owe $1,000 or more after subtracting withholding and credits. This commonly applies to:
- Self-employed individuals and sole proprietors
- Gig workers (Uber, DoorDash, freelancers)
- Partners and S-corp shareholders
- Those with significant investment or rental income
Safe Harbor Rule
Pay 100% of your prior year's tax (110% if prior-year AGI exceeded $150,000) in four equal quarterly payments to avoid underpayment penalties under IRC §6654(d)(1)(B)(ii). Use the calculator's safe harbor option if your income is hard to predict.
The $1,000 threshold and safe harbor percentages are set by the IRS. Farmers and fishermen have different due dates and rules; see IRS Publication 505 for details.
Disclaimer: This calculator is for planning only. Tax rules and state requirements vary. Consult IRS Publication 505, Form 1040-ES instructions, or a tax professional for your situation. We do not provide tax advice.
References & Official Sources
- IRS Publication 505 — Tax Withholding and Estimated TaxWho must pay, due dates, safe harbor, penalties.
- Form 1040-ES — Estimated Tax for IndividualsFederal quarterly estimated tax payment voucher.
- IRS Tax Topic 306 — Penalty for Underpayment of Estimated TaxUnderpayment penalty rules and exceptions.