TaxPlanCalcTax year 2026

Quarterly Estimated Tax Calculator

2026 rules

Find the federal estimated payment that protects you from the underpayment penalty, and when each one is due.

Your numbers

Result

Each quarterly payment$3,750

  1. Projected 2026 total tax$20,196
  2. 90% of this year's tax$18,176
  3. 100% of last year's tax$15,000
  4. Safe-harbor amount (the smaller)$15,000
  5. Less withholding$0
  6. Paid through estimates$15,000
  7. Payment 1 due2026-04-15 · $3,750
  8. Payment 2 due2026-06-15 · $3,750
  9. Payment 3 due2026-09-15 · $3,750
  10. Payment 4 due2027-01-15 · $3,750

Paying the safe-harbor amount on time avoids the underpayment penalty even if you owe more in April.

How it works

You avoid the penalty if withholding and on-time estimates cover the smaller of 90% of your 2026 tax or 100% of your 2025 tax. If your 2025 AGI was over $150,000 ($75,000 married filing separately), that becomes 110% of last year's tax.

Payments for 2026 are due April 15, June 15 and September 15, 2026, and January 15, 2027. No estimates are needed if you'll owe less than $1,000 after withholding.

2026 figures: IRS Rev. Proc. 2025-32 (2026 inflation adjustments); IRS Notice 2025-67 (2026 retirement plan limits); SSA 2026 COLA fact sheet; IRS Notice 2026-10 and Announcement 2026-11 (mileage).

Questions

What if my income is uneven?

The annualized income method on Form 2210 lets you pay less in quarters when you earned less. This calculator assumes four equal payments.

Does withholding count differently?

Withholding is treated as paid evenly through the year, wherever it happens. Extra withholding in December can fix an underpayment earlier in the year.

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