Estimated Quarterly Tax Calculator 2026
Enter your expected 2026 tax, withholding and last year’s tax to plan quarterly payments.
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Estimated Quarterly Tax Calculator 2026 by TheCalcTools
How the Estimated Quarterly Tax Calculator 2026 works
You generally avoid the underpayment penalty if withholding plus timely estimated payments cover the smaller of 90% of this year’s tax or 100% of last year’s tax (110% if last year’s AGI was over $150,000, or $75,000 if married filing separately).
Estimated payments for 2026 are due on April 15, June 15 and September 15, 2026, and January 15, 2027. This calculator splits the required amount evenly across the four dates.
The formula
Worked example
Using the default values shown in the calculator:
| Expected total 2026 tax (income + SE tax) | $18000 |
|---|---|
| Expected withholding from wages | $4000 |
| Total tax on your 2025 return | $15000 |
| 2025 adjusted gross income | $110000 |
| 2025 filing status | Not married filing separately |
- 90% of this year’s tax = $16,200; 100% of last year’s = $15,000. The smaller is $15,000.
- After $4,000 of withholding, pay $11,000: $2,750.00 each quarter.
Result:
| Payment per quarter (safe harbour) | $2,750.00 |
|---|---|
| Total estimated payments needed | $11,000.00 |
| Required annual payment | $15,000.00 |
| Balance due in April 2027 if you pay the safe harbour | $3,000.00 |
| Rule that applies | Pay 100% of last year's tax |
Frequently asked questions
Do I need to pay estimates if I owe less than $1,000?
No penalty applies if you owe less than $1,000 after withholding and credits.
What if my income is uneven?
You can use the annualised income installment method (Form 2210, Schedule AI) to pay less in early quarters.
Sources and further reading
- IRS: Form 1040-ES, Estimated tax for individuals
- IRS: Underpayment of estimated tax by individuals penalty
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This calculator gives estimates for information only. It is not tax or legal advice. Tax rules change and depend on your circumstances, so check current rules or ask a qualified professional. See our disclaimer.