FEDERAL · TAX YEAR 2026

Plan your quarterly tax payments.

Estimate federal income tax, self-employment tax, and four equal installments for income that does not have tax withheld.

Last reviewed
October 7, 2026

Build your estimate

Use full-year estimates. Leave optional fields blank if they do not apply.

1 Income

Net self-employment income

Freelance or business income after business expenses.

Other income without withholding

Interest, rent, awards, or similar taxable income.

Wages and other taxable income

Helps place your extra income in the right bracket.

Federal tax already withheld

Expected total federal withholding for 2026.

2 Filing and deductions

Filing status

Other adjustments to income

For example, deductible IRA or HSA contributions.

Deduction method

Use 2026 standard deduction

Enter my own deduction

3 Safe-harbor details optional

2025 total tax

Usually Form 1040, line 24. Used for the prior-year safe harbor.

2025 adjusted gross income

Usually Form 1040, line 11. Determines the 100% or 110% rule.

Who usually needs quarterly payments?

People with income that has little or no withholding—such as freelance work, a side business, rent, interest, or awards—may need estimated payments.

In most cases, estimated payments apply when you expect to owe at least $1,000 after withholding and credits, and your prepayments will fall short of the IRS safe-harbor amount.

Why underpayment penalties happen

Federal tax is pay-as-you-go. A penalty can apply when too little is paid by an installment deadline, even if the full balance is paid when you file.

Uneven income may call for the annualized installment method instead of four equal payments. Farmers, fishers, nonresident aliens, and some household employers have special rules.

How this estimate works

Combines taxable income and subtracts half of calculated self-employment tax, other adjustments, and your selected deduction.
Applies the 2026 federal ordinary-income brackets.
Adds self-employment tax: 2.9% Medicare plus 12.4% Social Security on eligible net earnings, using the $184,500 wage base.
Subtracts expected withholding, then divides the planning target into four equal installments.

Included / not included

Included: 2026 brackets, standard deductions, the half-SE-tax adjustment, ordinary self-employment tax, withholding, and the basic 90% / prior-year safe-harbor rules.

Not included: state or local tax, credits, qualified business income deduction, capital-gains rates, Additional Medicare Tax, net investment income tax, alternative minimum tax, or special deductions and phaseouts.

IRS Publication 505 (2026)IRS 2026 inflation adjustments

This calculator is for informational and educational purposes only and is not tax, legal, or financial advice. It provides a simplified federal estimate, not a filed return or payment instruction. Confirm your amount with IRS Form 1040-ES or a qualified tax professional.