This quarterly estimated tax calculator self employed 2026 turns your expected income into four clean Form 1040-ES payments. Self-employed people have no employer withholding, so the IRS expects quarterly estimates covering both 15.3% self-employment tax and federal income tax. Enter your numbers to see exactly how much to pay each quarter and when the 2026 deadlines fall.
Mark these four federal deadlines for 2026 self-employment income:
| Quarter | Income period | Payment due |
|---|---|---|
| Q1 | Jan 1 - Mar 31, 2026 | ~April 15, 2026 |
| Q2 | Apr 1 - May 31, 2026 | ~June 15, 2026 |
| Q3 | Jun 1 - Aug 31, 2026 | ~September 15, 2026 |
| Q4 | Sep 1 - Dec 31, 2026 | ~January 15, 2027 |
If a due date lands on a weekend or federal holiday, it shifts to the next business day. Always verify on irs.gov.
The calculator follows the IRS logic step by step:
| Net SE income | SE tax | Federal income tax | Per-quarter payment |
|---|---|---|---|
| $40,000 | $5,652 | ~$2,138 | ~$1,948 |
| $60,000 | $8,478 | ~$4,475 | ~$3,238 |
| $90,000 | $12,717 | ~$9,074 | ~$5,448 |
| $120,000 | $16,955 | ~$14,228 | ~$7,796 |
You will not owe an underpayment penalty if your estimated payments and withholding total at least the smaller of:
Paying to safe harbor is the simplest way to stay penalty-free even if your income jumps.
If your income is seasonal — heavy in summer, light in winter — equal quarterly payments may over- or under-pay early in the year. The annualized income installment method lets you pay based on income actually earned each period, smoothing cash flow and avoiding penalties for quarters when you earned little.
If you live in one of the 41 states with income tax, you likely owe separate state quarterly estimates with their own vouchers and due dates. Residents of Texas, Florida, and seven other no-tax states skip state estimates entirely.
Estimate your total annual tax (self-employment tax + federal income tax + state tax), subtract any withholding, then divide by four. Pay each quarter using Form 1040-ES. The calculator above does this and shows the 2026 due dates so you never miss a payment.
The four federal estimated tax deadlines for 2026 income are approximately April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. If a date falls on a weekend or holiday, it moves to the next business day.
Generally one-fourth of your expected annual tax. If income is uneven, you can use the annualized income method to pay more in high-earning quarters. The safe-harbor rule lets you avoid penalties by paying 100% of last year's tax (110% if your prior-year AGI exceeded $150,000).
You avoid an underpayment penalty if you pay the smaller of 90% of this year's tax or 100% of last year's tax (110% if your prior-year AGI was over $150,000). Paying to safe harbor protects you even if you underestimate current-year income.
Yes. Quarterly estimated payments cover both your 15.3% self-employment tax and your federal income tax (and you may also owe state estimates). There is no employer withholding self-employed people, so estimates carry the full load.
The IRS charges an underpayment penalty, calculated as interest on the shortfall for the period it was late. Paying as soon as possible reduces the penalty. Consistently hitting safe harbor avoids it entirely.
You can prepay, but the IRS expects payments roughly as income is earned. Paying everything in Q4 can still trigger a penalty for the earlier quarters unless you use the annualized income method showing income arrived late in the year.
Pay online via IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), or by mailing Form 1040-ES vouchers. Online is fastest and gives instant confirmation.