Federal estimated taxes · 2026
Estimated-tax safe-harbor calculator
How much to send the IRS each quarter to avoid the underpayment penalty — for freelancers, 1099 contractors, and anyone whose income isn't fully withheld.
Open the full calculator ↗How the safe harbor works
Avoid the penalty if withholding + estimates cover the smaller of 90% of this year's tax or 100% of last year's tax (110% if prior-year AGI > $150,000; $75,000 if MFS). Subtract withholding, divide what's left by four — that's the per-quarter payment. If you'll owe under $1,000 after withholding, no penalty applies.
2026 due dates
Q1 — Apr 15, 2026 · Q2 — Jun 15, 2026 · Q3 — Sep 15, 2026 · Q4 — Jan 15, 2027.
Questions
The IRS will not charge an underpayment penalty if your withholding plus timely estimated payments cover the smaller of (a) 90% of this year's total tax, or (b) 100% of last year's total tax — 110% if your prior-year AGI was over $150,000 ($75,000 if married filing separately). Hit either target and you are safe even if you still owe a balance at filing.
Yes. If your balance due after withholding is less than $1,000, the underpayment penalty generally does not apply at all, regardless of the safe harbor.
The default is four equal installments (25% each). If your income is lumpy (e.g., a big Q3), you can instead use the annualized-income installment method on Form 2210 Schedule AI to lower early-quarter payments — but that is more paperwork. This tool shows the simple equal-quarter amount.
Withholding is treated as paid evenly throughout the year no matter when it was actually withheld. That is why increasing your W-2 withholding late in the year can retroactively cure an earlier shortfall — an option estimated payments do not have.
For tax year 2026: Q1 — April 15, 2026; Q2 — June 15, 2026; Q3 — September 15, 2026; Q4 — January 15, 2027. If a date lands on a weekend or holiday it shifts to the next business day.
The penalty is interest-based and uses the IRS underpayment rate, which is reset every quarter (it has recently been around 7–8% per year). Because that rate changes, this tool focuses on the reliable part — the safe-harbor target and the per-quarter payment that avoids the penalty entirely.