- The next federal estimated tax payment is the 4th installment for 2026, due January 15, 2027. The 2027 payments are due April 15, June 15 and September 15, 2027, and (expected) January 18, 2028.
- You generally have to pay if you expect to owe $1,000 or more for the year after withholding and refundable credits (IRC 6654(e)(1)).
- No penalty if you prepay the smaller of 90% of this year’s tax or 100% of last year’s tax, or 110% if last year’s AGI was over $150,000 ($75,000 married filing separately).
- Self-employment tax is 15.3% of 92.35% of your profit; the 12.4% Social Security part stops at $184,500 for 2026 and $192,300 for 2027.
- Late or short payments cost the underpayment rate, 7% a year for October to December 2026, for each day they are unpaid (Form 2210).
- Pay through your IRS Online Account or Direct Pay, free from a bank account. EFTPS no longer takes new enrollments from individuals.
If you run a business as a sole proprietor or single-member LLC and expect to owe $1,000 or more in federal tax for 2026, you pay it in four installments on Form 1040-ES, and the last one is due January 15, 2027. Paying 100% of last year’s total tax (110% above $150,000 of AGI), split evenly over the four dates, avoids the underpayment penalty even if you then owe more in April. The calculator below works out your self-employment tax, a rough federal income tax for 2026 or 2027, the safe-harbor amount and the four payments.
This guide is for sole proprietors, freelancers, single-member LLC owners and partners who get paid without tax being withheld. By the end you will know your next due date, roughly how much to send, which safe harbor protects you, how to pay the IRS online, and what a missed payment actually costs.
It covers federal estimated tax for individuals filing Form 1040. State estimated taxes, S corporation payroll, C corporation installments (Form 1120-W) and farmers and fishermen, who have their own rules, are out of scope.
When are quarterly estimated taxes due for 2026 and 2027?
The box below is computed on our server in US Eastern time and refreshes at midnight Eastern, so the day count is right for today.
The four “quarters” are not equal. The IRS splits the year into payment periods of three, two, three and four months, which is why the June payment comes only two months after April. If a date falls on a weekend or a legal holiday, the payment is due the next business day.
| Installment | Income earned | Tax year 2026 | Tax year 2027 |
|---|---|---|---|
| 1st | January 1 to March 31 | April 15, 2026 | April 15, 2027 |
| 2nd | April 1 to May 31 | June 15, 2026 | June 15, 2027 |
| 3rd | June 1 to August 31 | September 15, 2026 | September 15, 2027 |
| 4th | September 1 to December 31 | January 15, 2027 | January 18, 2028 (expected) |
The 2026 dates are printed in the 2026 Form 1040-ES. The 2027 form is not out yet; the April, June and September 2027 dates follow the statutory rule and fall on weekdays. January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day, so the last 2027 payment should move to Tuesday, January 18, 2028. You can skip the January 15, 2027 payment if you file your 2026 return and pay the whole balance by February 1, 2027. Every other federal date for small businesses is on our tax deadlines calendar.
Do I have to pay estimated taxes?
Estimated tax is the way you prepay income tax and self-employment tax on money that has no withholding: business profit, interest, rent, prizes. The IRS treats tax as pay-as-you-go, so it expects that money during the year, not in April.
Under the general rule in the 2026 Form 1040-ES, you must pay estimated tax for 2026 if both of these apply:
- You expect to owe at least $1,000 for 2026 after subtracting withholding and refundable credits.
- Your withholding and refundable credits will be less than the smaller of 90% of the tax on your 2026 return or 100% of the tax on your 2025 return (110% if your 2025 AGI was over $150,000, or $75,000 if married filing separately). Your 2025 return must cover all 12 months.
In practice almost every profitable sole proprietor without a paycheck pays quarterly. With a W-2 job on the side, you can raise your withholding on Form W-4 instead; withholding counts as paid evenly through the year.
If you owed no tax at all for the previous year, your previous year was a full 12 months and you were a US citizen or resident for all of it, there is no underpayment penalty for the current year (IRC 6654(e)(2)). You still owe the tax in April. Paying something during the year avoids a large bill at once.
A single-member LLC is a “disregarded entity” for federal income tax unless it elects otherwise, so the owner pays estimated tax personally, under their own Social Security number. Partners and multi-member LLC members pay on their share of profit.
How much should I pay each quarter? Use the calculator
Enter your expected profit for the whole year, not just this quarter. Every assumption is printed under the result. Nothing you type is sent to us when JavaScript is on; without JavaScript the form still works and posts the numbers only to this page.
Free tool · no sign-up · nothing stored Quarterly estimated tax calculator
Example shown: $60,000 profit, single, 2026, last year’s tax $9,000. Change the numbers above.
- Net earnings from self-employment (profit × 92.35%)
- $55,410
- Social Security part, 12.4% (up to the 2026 wage base of $184,500, less your wages)
- $6,871
- Medicare part, 2.9%
- $1,607
- Self-employment tax
- $8,478
- Deduction for half of SE tax
- −$4,239
- Adjusted gross income (estimate)
- $55,761
- Standard deduction (single)
- −$16,100
- Qualified business income deduction (simplified)
- −$7,932
- Taxable income
- $31,729
- Federal income tax (2026 brackets)
- $3,559
- Total estimated federal tax
- $12,037
- Federal income tax withheld
- −$0
Safe-harbor amount to prepay for 2026$9,000
90% of this year’s estimate is $10,833; 100% of last year’s tax is $9,000. The smaller one, $9,000, is the required annual payment (last year’s tax).
| Payment | Due | Safe harbor | Whole estimate |
|---|---|---|---|
| 1st | April 15, 2026 passed | $2,250 | $3,009 |
| 2nd | June 15, 2026 passed | $2,250 | $3,009 |
| 3rd | September 15, 2026 passed | $2,250 | $3,009 |
| 4th | January 15, 2027 in 81 days | $2,250 | $3,009 |
3 of these due dates have passed. You have entered $0 paid so far. The safe harbor needs $9,000 paid in total by the next due date, which is $9,000 more than you have paid. A late or short installment is charged the underpayment rate (7% a year for October 1 to December 31, 2026) for each day it stays unpaid, so paying it now limits the penalty.
An estimate of federal tax only, for a sole proprietor or single-member LLC filing Schedule C. It uses the standard deduction, no credits, no capital-gain rates, no state or local tax, and a simplified QBI deduction (QBI is reduced only by half of SE tax, not by health insurance or retirement contributions). Tax year 2026 (returns filed in 2027): brackets, standard deduction and QBI threshold from IRS Rev. Proc. 2025-32; Social Security wage base $184,500. Checked October 25, 2026 against IRS Rev. Proc. 2025-32 and the 2026 Form 1040-ES. The IRS figures on your return prevail; a CPA, enrolled agent or tax attorney can check your numbers. With JavaScript on, nothing you type leaves your browser.
The calculator follows the 2026 Form 1040-ES worksheets: self-employment tax first, then half of it deducted from income, the standard deduction for your filing status ($16,100 single, $32,200 joint, $24,150 head of household for 2026), an optional simplified qualified business income (QBI) deduction of up to 20% of business profit below the $201,750 threshold ($403,500 joint), the year’s tax rate schedule and the 0.9% Additional Medicare Tax. The safe harbor is then split into four equal installments after withholding.
No credits (child tax credit, education, energy), no itemized deductions, no capital-gain rates, no state or local tax, no health insurance or retirement deductions. Each of these lowers or raises your real tax. For 2027, the IRS had not published the new brackets, standard deduction or QBI threshold on October 25, 2026, so the 2027 option uses the 2026 figures with the new $192,300 wage base; the income tax shown for 2027 is therefore slightly high.
How is self-employment tax worked out?
Self-employment tax is the Social Security and Medicare tax for people who work for themselves: both the employee and the employer share, 15.3% in total. You first take 92.35% of your profit, which mirrors the fact that an employer’s half is not counted as wages. Here is the example the calculator shows by default, a single filer with $60,000 of 2026 profit and no other income.
- Net profit (Schedule C)
- $60,000.00
- × 92.35% = net earnings from self-employment
- $55,410.00
- Social Security, 12.4% (under the $184,500 wage base)
- $6,870.84
- Medicare, 2.9%
- $1,606.89
- Self-employment tax
- $8,477.73
- Deduction for half of SE tax
- −$4,238.86
- Adjusted gross income
- $55,761.14
- Standard deduction, single, 2026
- −$16,100.00
- QBI deduction: 20% of taxable income, the lower cap
- −$7,932.23
- Taxable income
- $31,728.91
- Income tax: $1,240 + 12% of the amount over $12,400
- $3,559.47
Total 2026 federal tax (SE tax + income tax)$12,037.20
At this level SE tax ($8,478) is more than twice the income tax ($3,559), and no standard deduction applies against it. The 12.4% part stops once your wages plus net earnings reach the wage base: $184,500 for 2026 and $192,300 for 2027, as the Social Security Administration announced on October 14, 2026. W-2 wages use up that base first, which is why the calculator asks for them. The 2.9% Medicare part never stops, and an extra 0.9% starts above $200,000 for a single filer.
What is the safe harbor, and which one should I use?
A safe harbor is an amount that, paid on time, protects you from the underpayment penalty even if your final tax turns out higher. The IRS gives you the smaller of two (IRC 6654(d)):
| Method | Rule | Year total | Each installment | Left for April 2027 |
|---|---|---|---|---|
| Prior-year safe harbor | 100% of 2025 tax (110% if 2025 AGI over $150,000) | $9,000 | $2,250 | $3,037 |
| Current-year safe harbor | 90% of 2026 tax | $10,833 | $2,708 | $1,204 |
| Whole estimate | 100% of 2026 tax | $12,037 | $3,009 | $0 |
The prior-year figure is “line 24 minus refundable credits” on your 2025 Form 1040, so it is a number you already know. That is its main advantage: your 2026 profit can double and you still owe no penalty, only the balance in April. The current-year safe harbor needs a good forecast, because if you guess low you miss it.
- Your income is growing and last year’s tax is the lower number.
- You want a fixed amount to schedule once and forget.
- You can set aside the April balance in a separate savings account.
- Your income fell this year: 90% of the lower current-year tax is cheaper.
- You had no full-year return last year, or your prior-year tax was zero (then the first-year exception above applies).
- A large April bill would strain your cash flow; pay closer to the whole estimate.
The 110% rule catches more people than it sounds. AGI of $150,000 is easy to cross for a married couple with two incomes, and it is last year’s AGI that counts, not this year’s. The calculator has a checkbox for it.
How do I pay estimated taxes to the IRS?
You can pay early and more often than four times; what counts is how much reached the IRS by each date. A mailed check counts on its US postmark date, and the 2026 Form 1040-ES warns that this is the date USPS processes it at a facility, which may be later than the day you mailed it.
| Method | Cost | Sign-in | Good to know |
|---|---|---|---|
| IRS Online Account | $0 | Identity check with photo ID | Same-day or scheduled up to 365 days ahead; shows your past estimated payments. |
| IRS Direct Pay | $0 | None | From checking or savings; change or cancel up to 2 business days before the payment date; save the confirmation number. |
| EFTPS | $0 | PIN and password | No new enrollments for individual taxpayers; existing users can still pay. |
| Debit or credit card, digital wallet | Processor fee | None | Fees go to the card processor, not the IRS; they vary by provider and amount. |
| Check with a 1040-ES voucher | Postage | None | Payable to “United States Treasury”, write “2026 Form 1040-ES” and your SSN. |
- Choose the tax year and form. In Direct Pay or your Online Account pick “Estimated tax”, Form 1040-ES and the right year. A January 15, 2027 payment is for tax year 2026; choosing 2027 by mistake is a common error.
- Pay from the account you will use for taxes. Many owners keep a separate business checking account and move a share of every deposit into a tax savings account; see our business checking bonuses if you are opening one. Bank bonuses and interest are taxable income too, so include them in “other income”.
- Save the confirmation. Direct Pay gives you a confirmation number for each payment; the Online Account keeps up to five years of payment history.
- Record the payment for your return. On your 2026 Form 1040 you claim the total of your 2026 estimated payments, including any 2025 overpayment you applied.
If an IRS payment page will not load near a deadline, check our live “Is IRS down?” status page before trying again, and keep a screenshot of any error. A spouse paying for a joint return should use the same SSN order as on the return.
New business account offers, fee changes and deadlines, in one short email.
What happens if I miss a payment or pay too little?
The penalty for underpaying estimated tax is figured on Form 2210. It works like interest: each installment that was short or late is charged the federal underpayment rate for the number of days it stayed unpaid, up to the date you pay or April 15. The rate is set every quarter under IRC 6621; for individuals it is the federal short-term rate plus 3 percentage points.
So a missed payment is not a flat fine. Here is what one late installment costs, assuming the rate stays at 7% (the rate for January to March 2027 had not been announced on October 25, 2026):
- 3rd installment for 2026, due September 15, 2026
- $2,250.00
- Paid on January 15, 2027: days late
- 122
- $2,250 × 7% × 122 ÷ 365
- $52.64
Approximate penalty$52.64
Two consequences follow. Paying late is much better than not paying, because the penalty stops growing the day the money arrives. And catching up in the fourth installment does not erase the penalty for the earlier quarters, because each period is measured separately; that is why the calculator shows what should have been paid by each date.
The IRS can waive the penalty if the underpayment came from a casualty, disaster or other unusual circumstance, or if you retired after age 62 or became disabled in the last two years and had reasonable cause. Taxpayers in federally declared disaster areas often get postponed deadlines automatically; on October 25, 2026 several 2026 postponements ran to February 1, 2027, which covers the January 15 payment in those areas. Check IRS disaster relief for your county.
Paying the safe harbor does not mean you owe nothing in April. In the $60,000 example, paying $9,000 under the prior-year rule leaves about $3,037 due with the return on April 15, 2027. The penalty is avoided; the tax is not.
What if my income is uneven during the year?
Equal installments assume income arrives evenly. If most of yours comes late in the year, for example a holiday-season shop or a contract paid in November, you can use the annualized income installment method. You work out each installment from the income actually earned by the end of that payment period, so early installments can be small or zero.
You show this on Schedule AI of Form 2210 and attach Form 2210 to your return even if no penalty is due. The 2026 Form 1040-ES points to chapter 2 of Publication 505 for the method, and it is the natural choice if you start earning self-employment income after March 31. The calculator on this page does not annualize: it splits the year evenly, which is the conservative choice if your income is front-loaded and the cautious one if it is not.
If your income drops mid-year, refigure your estimate and lower the remaining installments; no form is filed for that.
Who this page does not cover
- State estimated taxes. Most states with an income tax have their own quarterly payments, forms and dates, often the same days as the federal ones but not always. They are out of scope here; check your state revenue department.
- C corporations pay their own estimated tax on Form 1120-W through EFTPS, with installments on the 15th of the 4th, 6th, 9th and 12th months.
- Farmers and fishermen with at least two-thirds of gross income from farming or fishing can make one payment by January 15 or file and pay by March 1.
- Individual tax advice. We explain how the rules work; for your own return, ask a CPA, an enrolled agent or a tax attorney.
If you sell through payment apps or marketplaces, our Form 1099-K guide and checker explains which platforms report your sales to the IRS for 2026. That income belongs in the profit you enter above whether or not a form arrives. More guides are in our guides library, and the weekly MainStreetRadar briefing flags deadline changes.
Frequently asked questions
When is the next estimated tax payment due?
The next federal payment is the 4th installment for tax year 2026, due January 15, 2027. After that come April 15, June 15 and September 15, 2027 for tax year 2027. You can skip the January payment if you file your 2026 return and pay everything by February 1, 2027.
How much should I pay in estimated taxes each quarter?
To avoid a penalty, divide the smaller of 90% of this year’s expected tax or 100% of last year’s total tax (110% if last year’s AGI was over $150,000) by four, after subtracting withholding. For a single filer with $60,000 of 2026 profit and $9,000 of 2025 tax, that is $2,250 per installment. Paying the whole estimate, about $3,009 a quarter in that example, leaves nothing due in April.
What is the self-employment tax rate for 2026?
It is 15.3% of 92.35% of your net profit: 12.4% for Social Security and 2.9% for Medicare. The Social Security part applies only up to $184,500 of combined wages and net earnings for 2026, and $192,300 for 2027. An extra 0.9% Medicare tax applies above $200,000 for a single filer.
Do I need to pay estimated taxes in my first year of self-employment?
If you owed no tax at all for the previous full year and were a US citizen or resident all year, you cannot be charged the underpayment penalty for the current year. You still owe the full tax when you file in April, so many first-year owners pay something each quarter anyway.
What is the penalty for not paying estimated taxes?
It is interest-like: each short or late installment is charged the federal underpayment rate for the days it was unpaid. The rate is 7% a year for October 1 to December 31, 2026, so a $2,250 installment paid 122 days late costs about $52.64. It is figured on Form 2210 or by the IRS from your return.
Can I pay estimated taxes online for free?
Yes. IRS Direct Pay and your IRS Online Account take payments from a checking or savings account at no cost, and the Online Account lets you schedule them up to 365 days ahead. Card payments go through private processors that charge a fee. EFTPS is also free, but it no longer accepts new enrollments from individual taxpayers.
Can I make one estimated payment instead of four?
You can pay the whole year’s estimate by the first due date, April 15. Paying it all in January instead does not protect the earlier quarters, because each installment is measured on its own due date. Withholding from a paycheck is the exception: it counts as paid evenly over the year.
Does the 110% rule apply to me?
It applies if the adjusted gross income on last year’s return was more than $150,000, or more than $75,000 if you are married filing separately this year. Then the prior-year safe harbor is 110% of last year’s tax instead of 100%. The 90% current-year option stays the same.
Are the 2027 tax brackets out yet?
Not as of October 25, 2026: the IRS usually publishes the next year’s brackets and standard deduction in a revenue procedure in October or November. The 2027 Social Security wage base of $192,300 is already announced. Until the brackets are out, our calculator uses the 2026 brackets for 2027 and says so.
Changelog
- Published with 2026 figures from Rev. Proc. 2025-32 and the 2026 Form 1040-ES, the 2027 Social Security wage base of $192,300, and the 7% underpayment rate for October to December 2026. 2027 brackets and standard deduction are pending from the IRS.
Sources
- IRS, Form 1040-ES (2026), Estimated Tax for Individuals: general rule, due dates, safe harbors, payment methods, worksheets.
- IRS, Revenue Procedure 2025-32: 2026 tax rate tables (sec. 4.01) and QBI thresholds (sec. 4.26); $400 minimum QBI deduction (sec. 3.12).
- IRS, IR-2025-103: tax year 2026 inflation adjustments.
- IRS, IR-2026-98: interest rates for the fourth quarter of 2026 and quarterly interest rates.
- IRS, Underpayment of estimated tax by individuals penalty and Instructions for Form 2210.
- IRS, Publication 505, Tax Withholding and Estimated Tax: annualized income installment method.
- IRS Direct Pay, IRS Online Account, EFTPS.
- 26 U.S.C. 6654, failure by individual to pay estimated income tax; 26 U.S.C. 1401, rate of self-employment tax.
- Social Security Administration, contribution and benefit base: $192,300 for 2027.
- IRS, Tax relief in disaster situations.
Checked on October 25, 2026 against irs.gov, IRS revenue procedures and the Internal Revenue Code. Tax rules change; the IRS forms and instructions for your tax year always prevail.