Quarterly Estimated Tax Planner
A full-year planner for 1099, self-employment, and investment income. We apply the correct IRC §6654 safe harbor — the lesser of 90% of current-year tax or 100% (or 110% when prior AGI exceeds $150,000) of prior-year tax — show a per-quarter plan against today's date, flag de minimis exemptions, and support the annualized income installment method for uneven earnings.
Prior AGI above $150k (or $75k MFS) triggers the 110% safe harbor.
Caught up
You have fully met the safe-harbor requirement for the year.
Safe-harbor path
100% of prior-year tax
Target amount: $0 · YTD paid: $0 · Shortfall: $0
Total annual tax
Remaining tax due
Safe harbor amount
Effective rate
| Quarter | Due Date | Target | Withholding | Already Paid | Net Due |
|---|---|---|---|---|---|
| Q1 | Apr 15, 2026 | $0 | $0 | $0 | $0 |
| Q2 | Jun 15, 2026 | $0 | $0 | $0 | $0 |
| Q3 | Sep 15, 2026 | $0 | $0 | $0 | $0 |
| Q4 | Jan 15, 2027 | $0 | $0 | $0 | $0 |
| Item | Amount |
|---|---|
| Expected income | $100,000 |
| Business expenses | -$0 |
| Net income | $100,000 |
| Self-Employment Tax | ($14,130) |
| Federal income tax | ($8,235) |
| Total annual tax | ($22,365) |
| W-2 Withholdings | $0 |
| Remaining tax due | ($22,365) |
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Which safe-harbor target applies to you
You avoid an underpayment penalty by paying the smaller of two targets through withholding plus timely estimated payments. Which prior-year figure applies depends on your prior-year AGI:
| Your situation | Safe-harbor target (pay the lesser) | Need to pay quarterly? |
|---|---|---|
| Balance owed after withholding under $1,000 | — (de minimis) | No |
| Prior-year AGI ≤ $150,000 ($75,000 if MFS) | 90% current yr or 100% prior yr | If short of target |
| Prior-year AGI > $150,000 ($75,000 if MFS) | 90% current yr or 110% prior yr | If short of target |
Withholding counts toward these targets and is treated as paid evenly across the year (IRC §6654).
2026 quarterly due dates
| Quarter | Income earned | Payment due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | Apr 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | Jun 15, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | Sep 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | Jan 15, 2027 |
All four 2026 due dates fall on weekdays, so no weekend/holiday shift applies. Pay with IRS Form 1040-ES, IRS Direct Pay or your IRS online account.
Worked example
$90,000 of 1099 income, no withholding
Dev projects $18,000 of total 2026 federal tax (income tax + self-employment tax) on $90,000 of contractor income, with no withholding. His prior-year AGI was $120,000, so his prior-year safe harbor is 100% of last year's tax.
Say last year's tax was $16,000. His safe-harbor target is the smaller of 90% × $18,000 = $16,200 or 100% × $16,000 = $16,000 — so $16,000. Divided over four quarters, that is $4,000 per quarter due Apr 15, Jun 15, Sep 15, 2026 and Jan 15, 2027.
Paying $4,000 each quarter avoids any penalty even though his actual tax is higher — he settles the remaining $2,000 at filing with no interest. Enter your own figures above to see your per-quarter plan.
Paid through a creator platform? The OnlyFans tax calculator takes off the platform fee first and shows how much of each payout to set aside.
Frequently asked questions
What is the safe harbor for estimated taxes?
Do I need to pay quarterly if my W-2 withholding is enough?
What is the annualized income installment method?
What are the 2026 estimated tax due dates?
What is the $1,000 de minimis rule?
What happens if I miss or underpay a quarter?
Don't forget your state installment
This calculator sizes the federal payment. If your state taxes income, it almost certainly wants its own quarterly installment, computed against its own safe harbor and paid through its own portal. Start with your state:
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
Quarterly estimated tax payments explained
Deadlines, safe harbors, and what to do if your income changes mid-year.
Estimated tax underpayment penalty and safe harbor
The prior-year and current-year safe-harbor rules, and how the underpayment penalty form works.
1099 Freelancer Tax Guide: Everything You Need to Know for 2025
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