# Estimated taxes calculator for 2026 quarterly payments

Source: https://taxbracketsdesk.com/estimated-taxes/estimated-tax-calculator
Publisher: Tax Brackets Desk (taxbracketsdesk.com), independent editorial site
Topic: Estimated Taxes
Last updated: 2026-09-23

> This estimated taxes calculator follows the 2026 Form 1040-ES worksheet: it projects your 2026 income tax and self-employment tax, compares 90% of that with 100% or 110% of your 2025 tax, subtracts expected withholding and divides by four. For a married couple with $70,000 of wages and $40,000 of freelance profit, it gives $1,000 per quarter.

## Key facts

- Method: 2026 Form 1040-ES Estimated Tax Worksheet
- Required annual payment: Smaller of 90% of 2026 tax or 100%/110% of 2025 tax
- No payment needed if: Under $1,000 owed after withholding, or withholding meets the safe harbor
- Example result: $1,000 per quarter (married, $70,000 wages + $40,000 profit)

## Calculator

On this page, in your browser. It asks for:

- 2026 filing status (single, married filing jointly, married filing separately, head of household)
- Expected 2026 wages from all W-2 jobs
- Expected 2026 net self-employment profit (Schedule C line 31 or similar); enter each spouse separately if both are self-employed
- Other taxable income with no withholding (interest, rent, taxable IRA withdrawals, non-qualified dividends)
- Itemized deductions, or leave blank to use the 2026 standard deduction
- Expected nonrefundable credits (for example the child tax credit)
- Federal income tax expected to be withheld in 2026
- Total tax on your 2025 return (0 if you had no liability; leave blank if you did not file)
- AGI on your 2025 return
- 2026 estimated payments already made, including any 2025 overpayment applied

and returns:

- Self-employment tax
- Taxable income and 2026 income tax
- Total 2026 tax
- 90% current-year target and prior-year target (100% or 110%)
- Required annual payment
- Quarterly payment or next required payment
- Expected balance due with the 2026 return

Estimates from the 2026 Form 1040-ES worksheet. State tax, the alternative minimum tax, the net investment income tax, Additional Medicare Tax and the lower rates on qualified dividends and long-term gains are left out, so treat the result as a floor.

## How the estimated taxes calculator works

The estimated taxes calculator mirrors the 2026 Estimated Tax Worksheet in IRS Form 1040-ES. It estimates your total 2026 federal tax, finds the required annual payment (the smaller of 90% of that tax or 100% of your 2025 tax, 110% if 2025 AGI topped $150,000), subtracts expected withholding and splits the rest across the four due dates.

It is built for wage earners with side income, freelancers, landlords and retirees with untaxed withdrawals. It leaves out state tax, the alternative minimum tax, the net investment income tax, Additional Medicare Tax and the lower rates on qualified dividends and long-term capital gains. If any of those apply, treat the result as a floor.

## What numbers do I need for a quarterly tax calculator?

- **Your 2025 Form 1040:** total tax (line 24, less refundable credits) and AGI (line 11b). These set the prior-year safe harbor.
- **Year-to-date pay stubs:** wages and federal income tax withheld so far, scaled to a full year.
- **Business records:** profit so far, which is income minus expenses, not the gross on your Forms 1099-NEC or 1099-K.
- **Other untaxed income:** interest, rent, taxable retirement withdrawals.
- **Payments already made:** any 2026 estimated payments and any 2025 refund you applied to 2026.

If you only need the self-employment tax part, our [self-employment tax calculator](https://taxbracketsdesk.com/payroll-tax/self-employment-tax-calculator) breaks it down further. For a full-year income tax estimate without the quarterly step, use the [income tax calculator](https://taxbracketsdesk.com/tax-calculators/income-tax-calculator).

## Example: a two-income couple with freelance profit

A married couple filing jointly expects $70,000 of wages for one spouse with $5,000 of federal withholding, and $40,000 of freelance profit for the other. Their 2025 return showed $9,000 of total tax on AGI under $150,000, and they have no credits.

| Step | Result |
| --- | --- |
| SE tax on $40,000 profit ($36,940 x 15.3%) | $5,651.82 |
| AGI ($110,000 minus half of SE tax) | $107,174.09 |
| Standard deduction (MFJ) | $32,200.00 |
| QBI deduction (20% of $37,174.09) | $7,434.82 |
| Taxable income | $67,539.27 |
| Income tax ($2,480 + 12% of amount over $24,800) | $7,608.71 |
| Total 2026 tax | $13,260.53 |
| 90% of 2026 tax / 100% of 2025 tax | $11,934.48 / $9,000.00 |
| Required annual payment minus $5,000 withholding | $4,000.00 |
| Quarterly payment | $1,000.00 |

Estimated tax calculator walk-through, 2026 figures

The couple prepays $9,000 in total and should expect a balance of about $4,260.53 when they file in 2027, with no underpayment penalty. If they would rather avoid that April bill, they can pay 90% of current-year tax instead: ($11,934.48 minus $5,000) divided by 4 is $1,733.62 per quarter.

## How does the safe harbor change the calculator result?

The safe harbor decides which target the calculator divides by four. When income is rising, the prior-year number is usually lower, as in the example. When income is falling, 90% of this year's tax can be lower, but only if your forecast holds.

| Target | Annual prepayment | Quarterly after withholding | Balance at filing |
| --- | --- | --- | --- |
| 100% of 2025 tax | $9,000.00 | $1,000.00 | $4,260.53 |
| 90% of 2026 tax | $11,934.48 | $1,733.62 | $1,326.05 |
| 100% of 2026 tax | $13,260.53 | $2,065.13 | $0 |

Same couple, three targets

If the couple's 2025 AGI had been over $150,000, the prior-year line would use 110% of $9,000, or $9,900. The rules behind each option are in our guide to [safe harbor estimated tax](https://taxbracketsdesk.com/estimated-taxes/estimated-tax-safe-harbor) payments.

## How accurate is an estimated tax calculator?

A calculator is only as accurate as your income forecast. The tax math uses the published 2026 figures, but profit, bonuses and investment sales are guesses until December. Rerun it after each quarter with year-to-date numbers.

The prior-year safe harbor is the one part that does not depend on a forecast. If you pay that amount on time, the result is penalty-proof even if your income estimate is off. Freelancers with seasonal income may owe less early in the year under the annualized method explained on our [estimated taxes for self-employed](https://taxbracketsdesk.com/estimated-taxes/estimated-taxes-self-employed) page.

## After you calculate: paying and tracking

Pay through IRS Online Account, Direct Pay or EFTPS, and check your account two business days after each payment date. If a payment does not appear, see our steps for an [estimated tax payment not showing up](https://taxbracketsdesk.com/estimated-taxes/estimated-tax-payment-not-showing). Due dates and payment options are in our [estimated taxes guide](https://taxbracketsdesk.com/estimated-taxes).

## Common questions

### How do I calculate estimated tax payments by hand?

Estimate total 2026 tax, take the smaller of 90% of it or 100% of your 2025 tax (110% above $150,000 AGI), subtract expected withholding and divide by four. The 2026 Form 1040-ES worksheet walks through each line.

### Does the calculator include state estimated taxes?

No. It covers federal income tax and self-employment tax only. States use their own rates, thresholds and installment percentages.

### What if the calculator says I do not need to pay?

That happens when your withholding already meets the safe harbor or you would owe less than $1,000 at filing. You may still owe some tax in April, but no underpayment penalty.

### Can I use this calculator partway through the year?

Yes. Enter what you have already paid and the calculator figures the next required payment using the Pub. 505 amended estimated tax method: 50%, 75% or 100% of the annual amount by the June, September or January due date.

## Sources

- [Form 1040-ES (2026), Estimated Tax for Individuals](https://www.irs.gov/pub/irs-pdf/f1040es.pdf)
- [Publication 505 (2026), Tax Withholding and Estimated Tax](https://www.irs.gov/pub/irs-pdf/p505.pdf)
- [Rev. Proc. 2025-32 (2026 inflation adjustments)](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)
- [Qualified business income deduction](https://www.irs.gov/newsroom/qualified-business-income-deduction)