Quarterly Tax Payment Calculator

Compute each 2026 Form 1040-ES payment on your 1099 income — federal income tax, 15.3% self-employment tax, and state.

Four payments, four deadlines. Enter expected income, expenses, and any withholding to see exactly what to send each quarter.

Estimated quarterly payments

The IRS expects 4 payments per year if you'll owe $1,000+. Pay via IRS Direct Pay.

Pay each quarter
$2,766
Annual tax liability
$11,589
Effective rate
23.2%

Due dates

Q1 — due April 15, 2026$2,766
Q2 — due June 15, 2026$2,766
Q3 — due September 15, 2026$2,766
Q4 — due January 15, 2027$2,766
Federal income tax$2,839
Self-employment tax$6,358
State tax (est.)$2,392

Frequently asked questions

How do I calculate a quarterly tax payment?
Estimate your annual federal income tax plus self-employment tax, subtract any withholding, then divide the remainder by four. This calculator does that from your income and expenses.
When are 2026 quarterly tax payments due?
April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. If a date lands on a weekend or holiday it shifts to the next business day.
Who has to make quarterly payments?
Anyone expecting to owe $1,000 or more after withholding and credits — most 1099 contractors, drivers, creators, and freelancers.
What happens if I skip a quarter?
The IRS charges an underpayment penalty computed as interest on the shortfall from that quarter's due date. Paying late still reduces the penalty, so never skip a payment entirely.
How do I actually pay?
IRS Direct Pay is free and instant — choose 'Estimated Tax' and the 2026 tax year. EFTPS and the IRS2Go app also work.
What if my income is uneven?
You can use the annualized income installment method on Form 2210 Schedule AI to match payments to when you actually earned the income.

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