Free tool · 2026 tax year
Quarterly estimated tax calculator
Work out what to pay the IRS each quarter on your 2026 freelance or 1099 income, including self-employment tax and income tax. The 2026 due dates and the rules for avoiding a penalty are below.
Pay about $4,162 each quarter
How it's worked out
2026 federal figures from IRS Revenue Procedure 2025-32 and the Social Security Administration's 2026 wage base, checked September 2026. An estimate to plan with, not tax advice. State tax is not included.
2026 estimated tax due dates
| Payment | Due date | For income earned |
|---|---|---|
| 1st payment | April 15, 2026 | Jan 1 – Mar 31 |
| 2nd payment | June 15, 2026 | Apr 1 – May 31 |
| 3rd payment | September 15, 2026 | Jun 1 – Aug 31 |
| 4th payment | January 15, 2027 | Sep 1 – Dec 31 |
If a date falls on a weekend or holiday, the payment is due the next business day. You can pay more often than quarterly, or pay the whole year's estimate early.
Who has to pay quarterly
You generally need to make estimated payments if you expect to owe at least $1,000 in federal tax for 2026 after withholding and credits. That covers most freelancers, creators and contractors whose clients don't withhold tax. If you also have a job, raising your W-2 withholding can cover some or all of it instead.
How to avoid the underpayment penalty
You won't owe a penalty for 2026 if your withholding and on-time estimated payments add up to at least 90% of your 2026 tax, or 100% of your 2025 tax. It's 110% of your 2025 tax if your 2025 adjusted gross income was over $150,000. Paying based on last year's tax is the simplest safe harbor when your income is growing. If your income arrives unevenly, the annualized installment method on Form 2210 lets you match payments to when you actually earned the money.
How to pay
Pay online through IRS Direct Pay, your IRS online account or EFTPS, or mail a Form 1040-ES voucher. Keep a note of each payment: you'll enter the total on your return. Most states have their own estimated tax payments too.
Base it on what you've invoiced
Estimated payments are only as good as your income numbers. A free RivitPay account tracks what you've invoiced and what's been paid this year. For the full-year picture, including how much to set aside from each payment, use the self-employment tax calculator.
Frequently asked questions
When are 2026 quarterly estimated taxes due?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. If a date falls on a weekend or holiday, the deadline moves to the next business day.
Who has to pay quarterly estimated taxes?
Generally anyone who expects to owe at least $1,000 in federal tax for the year after withholding and credits. That includes most freelancers and 1099 workers whose clients don't withhold tax.
How do I calculate my quarterly tax payment?
Estimate your full-year self-employment tax and income tax, subtract any tax withheld from wages, and divide by four. The calculator does this with the 2026 tax brackets and self-employment tax rates.
How do I avoid the estimated tax penalty?
Pay at least 90% of your 2026 tax, or 100% of your 2025 tax (110% if your 2025 adjusted gross income was over $150,000), through withholding and on-time estimated payments.
What happens if I miss a quarterly payment?
The IRS charges an underpayment penalty, calculated like interest on the amount that was late for the time it was late. Paying as soon as you can reduces it.