Federal estimated payments | 2026

Quarterly tax calculator

Estimate how much 1099 income may add to each quarterly payment after business expenses and available W-2 withholding. Add prior-year tax details to compare the current-year and safe-harbor methods.

Annual projection

The result divides the remaining annual estimate into four planning payments.

Tax year

2025 filing2026 estimate

Filing status

Gross 1099 income$ Business expenses$

W-2 wages$Enter 0 if you only have 1099 income Federal withholding$Projected full-year W-2 withholding

State and local effective rate%Optional state planning estimate; federal safe harbor excludes it

Safe-harbor inputs

Prior-year total tax$Usually Form 1040 total tax Prior-year AGI$Controls the 100% or 110% rule

Estimated payments already made$ Include simplified QBI deductionOptional. Full Form 8995/8995-A limits are not modeled.

Quarterly 1099 set-aside2026 planning estimate

After estimated W-2 withholding offset. Monthly cash reserve: $0.

Total 1099 tax estimate$0Before withholding offset

Cash still to reserve$0Federal plus optional state estimate

Projected federal balance$0After withholding and payments made

Reserve rate on gross0%Before withholding offset

Estimated payments may be required

The annual safe-harbor target is the smaller of the modeled 90% current-year amount or the applicable prior-year amount.

Federal only

Required annual payment$0

Safe-harbor gap$0

Self-employment tax	$0
Federal income tax added by 1099	$0
State/local planning estimate	$0
Annual safe-harbor gap	$0
Safe-harbor gap divided by four	$0

IRS payment options

2026 calendar

Federal estimated tax due dates

The IRS divides the year into four payment periods that are not all three months long. A deadline that falls on a weekend or legal holiday generally moves to the next business day. Confirm the date before paying.

Q1April 15, 2026Income received Jan. 1 through Mar. 31

Q2June 15, 2026Income received Apr. 1 through May 31

Q3September 15, 2026Income received Jun. 1 through Aug. 31

Q4January 15, 2027Income received Sep. 1 through Dec. 31

Calculation notes

Cash reserve and safe harbor answer different questions.

The 1099 set-aside estimates the tax created by your business profit. The federal safe-harbor calculation estimates the minimum annual payment target that may help avoid an underpayment penalty. It is not necessarily your final tax bill.

Current-year method90% of the modeled federal tax for the selected year.
Prior-year method100% of prior-year total tax, or 110% when prior-year AGI exceeds the applicable threshold.
Primary sourceIRS Publication 505 (2026) explains required annual payments and special rules.