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
$26,024Remaining Tax Due
$26,024Safe Harbor Amount
$0Effective Rate
26.02%| Quarter | Due Date | Target | Withholding | Already Paid | Net Due |
|---|---|---|---|---|---|
| Q1 | Apr 15, 2025 | $0 | $0 | $0 | $0 |
| Q2 | Jun 16, 2025 | $0 | $0 | $0 | $0 |
| Q3 | Sep 15, 2025 | $0 | $0 | $0 | $0 |
| Q4 | Jan 15, 2026 | $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 | ($11,895) |
| Total Annual Tax | ($26,024) |
| W-2 Withholdings | $0 |
| Remaining Tax Due | ($26,024) |
Frequently asked questions
What is the safe harbor for estimated taxes?
Per IRC §6654(d)(1)(B), you avoid an underpayment penalty when your withholding plus timely estimated payments equal the lesser of two amounts: (A) 90% of your current-year tax, or (B) 100% of your prior-year tax — 110% if your prior-year AGI exceeded $150,000 ($75,000 if married filing separately). This planner automatically picks the binding path for you.
Do I need to pay quarterly if my W-2 withholding is enough?
No. Withholding counts toward the safe harbor just like an estimated payment, and is treated as paid evenly across the year. If your projected withholding already meets the safe-harbor amount — or if your remaining tax due is under $1,000 (the de minimis rule) — you do not need to make estimated payments. Enter your withholding above and the planner will tell you.
What is the annualized income installment method?
If your income is uneven (e.g., most of it lands in Q4), the IRS lets you front-load less and back-load more using the annualized income method on Form 2210 Schedule AI. The cumulative safe-harbor percentages required through each quarter are 22.5%, 45%, 67.5%, and 90% of the annual target. Toggle "Use the annualized income installment method" to see your per-quarter installment.
What are the 2026 estimated tax due dates?
For the 2026 tax year the four IRS quarterly due dates are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. 2025 dates are April 15, June 16 (weekend bump), September 15, and January 15, 2026. When a due date falls on a weekend or federal holiday it moves to the next business day. Payments are made with IRS Form 1040-ES.
What is the $1,000 de minimis rule?
If your total tax minus withholding and refundable credits is less than $1,000, the IRS does not require you to make estimated payments — you simply settle up at filing time with no penalty. This planner flags de minimis exemption automatically.
What happens if I miss or underpay a quarter?
The IRS charges an estimated tax penalty that works like interest on the underpayment, computed separately per quarter at the federal short-term rate plus 3 percentage points. If you are already behind, our Estimated Tax Penalty Calculator estimates the penalty and the 1099 Tax Calculator projects self-employment liability for planning next year.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.