Calculate your IRS quarterly tax payments for 2026
Your Quarterly Tax Payment
Net Self-Employment Income$0
Self-Employment Tax (15.3%)$0
Federal Income Tax$0
Total Tax Liability$0
Less: Withholding & Credits$0
Total Estimated Tax Due$0
📅 Payment Per Quarter$0
2026 Payment Schedule
Q1 (Jan-Mar) - Due April 15, 2026$0
Q2 (Apr-May) - Due June 16, 2026$0
Q3 (Jun-Aug) - Due September 15, 2026$0
Q4 (Sep-Dec) - Due January 15, 2027$0
💡 Personalized Tips
What Are Estimated Quarterly Taxes?
Estimated quarterly taxes are payments made to the IRS four times per year by self-employed individuals, freelancers, independent contractors, and anyone else who doesn't have taxes automatically withheld from their income. If you expect to owe $1,000 or more in taxes when you file your return, you're generally required to make quarterly estimated tax payments.
Who Needs to Pay Quarterly Taxes?
You generally need to make quarterly estimated tax payments if:
Self-employed individuals - sole proprietors, freelancers, independent contractors, gig workers
Business owners - partners in partnerships, S corporation shareholders
Landlords - earning rental income
Investors - with substantial capital gains, dividends, or interest income
Anyone who expects to owe $1,000+ in taxes after subtracting withholding and credits
Corporations expecting to owe $500+ in taxes
2026 Quarterly Tax Due Dates
Payment Period
Income Earned
Due Date
Q1 2026
January 1 - March 31
April 15, 2026
Q2 2026
April 1 - May 31
June 16, 2026
Q3 2026
June 1 - August 31
September 15, 2026
Q4 2026
September 1 - December 31
January 15, 2027*
*If you file your 2026 tax return by January 31, 2027 and pay all taxes owed, you don't need to make the Q4 payment.
What Taxes Are Included in Quarterly Payments?
Your quarterly estimated tax payment covers two types of federal taxes:
Self-Employment Tax (15.3%)
Social Security tax: 12.4% on income up to $168,600 (2026 limit)
Medicare tax: 2.9% on all income
Additional Medicare tax: 0.9% on income over $200,000 (single) or $250,000 (married filing jointly)
Federal Income Tax
Progressive tax brackets ranging from 10% to 37%
Based on your taxable income after deductions
💡 Tax-Deductible Portion
Good news: You can deduct 50% of your self-employment tax as an adjustment to income. This reduces your taxable income and is already factored into our calculator above.
How to Calculate Quarterly Taxes (Step by Step)
Estimate your annual income - Add up all expected self-employment income, freelance income, rental income, etc.
Subtract business expenses - Deduct legitimate business expenses (office supplies, software, travel, etc.)
Calculate self-employment tax - Multiply your net profit by 92.35% (accounts for deductible portion), then by 15.3%
Calculate income tax - Apply tax brackets to your income minus the standard/itemized deduction and half of SE tax
Add them together - Total tax liability = SE tax + income tax
Subtract withholding & credits - If you have W-2 income or tax credits, subtract those
Divide by 4 - Your quarterly payment is the total divided by 4
2026 Federal Income Tax Brackets
Tax Rate
Single
Married Filing Jointly
10%
$0 - $11,600
$0 - $23,200
12%
$11,601 - $47,150
$23,201 - $94,300
22%
$47,151 - $100,525
$94,301 - $201,050
24%
$100,526 - $191,950
$201,051 - $383,900
32%
$191,951 - $243,725
$383,901 - $487,450
35%
$243,726 - $609,350
$487,451 - $731,200
37%
Over $609,350
Over $731,200
Safe Harbor Rule: Avoid Underpayment Penalties
The IRS won't penalize you for underpaying if you meet one of these "safe harbor" requirements:
Pay 90% of current year's tax - Your quarterly payments equal at least 90% of what you'll owe for 2026
Pay 100% of last year's tax - Your quarterly payments equal 100% of your 2025 tax liability (110% if AGI > $150,000)
Owe less than $1,000 - After withholding and credits, you owe less than $1,000
Most people use the 100% of last year's tax method because it's predictable even if your income increases.
How to Pay Quarterly Taxes
You have several options for making quarterly tax payments:
IRS Direct Pay - Free electronic payment from your bank account at irs.gov/payments
EFTPS - Electronic Federal Tax Payment System (requires enrollment)
Credit/Debit Card - Through IRS-approved processors (fees apply, usually ~2%)
Mail a check - Include Form 1040-ES payment voucher
Tax software - TurboTax, H&R Block, etc. can schedule payments
Common Mistakes to Avoid
Not making payments at all - Can result in penalties and interest charges
Missing deadlines - Set calendar reminders for all four due dates
Underestimating income - Better to slightly overpay and get a refund
Forgetting state taxes - Most states also require quarterly estimated payments
Not adjusting mid-year - If income changes significantly, recalculate your payments
Using last year's income - If your income increased substantially, 100% safe harbor may not be enough to avoid owing at tax time
What If You Miss a Payment?
If you miss a quarterly payment deadline:
Pay as soon as possible - Minimize the penalty amount
Don't skip the next payment - Continue making remaining payments on schedule
Expect a penalty - IRS Form 2210 calculates underpayment penalty (typically 7-8% annual interest)
Consider penalty waiver - May qualify if underpayment was due to casualty, disaster, or unusual circumstances
Tax Deductions for Self-Employed Individuals
Don't forget these common deductions that reduce your taxable income:
Home office deduction - Percentage of rent/mortgage, utilities, internet based on dedicated workspace
Business mileage - $0.67/mile for 2026 (standard mileage rate)
Health insurance premiums - 100% deductible for self-employed individuals
Retirement contributions - SEP-IRA, Solo 401(k) contributions (up to $69,000 for 2026)
Business equipment - Computers, software, tools, furniture (Section 179 deduction up to $1,220,000)
Professional services - Accountant fees, lawyer fees, bookkeeping
Marketing & advertising - Website, social media ads, business cards
Education & training - Courses, conferences, books related to your business
State Quarterly Taxes
Most states with income tax also require quarterly estimated payments. Check your state's department of revenue website for:
State tax rates and brackets
Quarterly payment due dates (may differ from federal)
Payment methods and forms
Minimum payment thresholds
FAQ: Estimated Quarterly Taxes
Q: What happens if I overpay my quarterly taxes?
A: You'll receive a refund when you file your annual tax return, or you can apply the overpayment to next year's estimated taxes.
Q: Can I pay more in one quarter and less in another?
A: Yes, but the IRS calculates penalties based on when income was received. If you earn evenly throughout the year, it's safest to pay equal quarterly amounts.
Q: Do I need to pay quarterly taxes if I have a full-time W-2 job?
A: Maybe. If your side income is substantial and your W-2 withholding doesn't cover the additional tax liability, you should make quarterly payments. Alternatively, you can increase your W-2 withholding on Form W-4.
Q: What if my income is irregular throughout the year?
A: You can use the "annualized income installment method" (IRS Form 2210 Schedule AI) to make unequal payments based on when you actually earned the income. This prevents penalties if most of your income comes later in the year.
Q: Can I deduct quarterly tax payments on my tax return?
A: No, but they count toward your total tax liability. When you file your return, your quarterly payments are subtracted from the total tax you owe.