Quarterly estimated tax guides
If no employer withholds tax from your pay, the IRS expects you to pay it yourself in four installments a year. These guides cover how much to pay, when, how, and the self-employment tax that makes up a large part of the bill.
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Calculators for this topic
Quarterly tax calculator
Works out each quarterly payment from your expected profit, using the safe harbor or current-year method.
Tax year 2026 · IRS Rev. Proc. 2025-32, 2026 Form 1040-ES
Estimate your payment →Self-employment tax calculator
Splits your Social Security and Medicare tax on net profit and shows the deduction you get back.
Tax year 2026 · SSA 2026 COLA fact sheet
Calculate self-employment tax →2026 estimated tax due dates
| Payment | Due date |
|---|---|
| Q1January 1 to March 31, 2026 | |
| Q2April 1 to May 31, 2026 | |
| Q3June 1 to August 31, 2026 | |
| Q4September 1 to December 31, 2026 |
Source: 2026 Form 1040-ES. Why the dates fall where they do: estimated tax payment dates.
Safe harbor
No underpayment penalty if your four payments add up to the smaller of:
- This year's tax
- 90%
- Last year's tax
- 100%
- Last year's tax, if 2025 AGI was over $150,000
- 110%
Source: IRS Publication 505. The details and the exceptions: safe harbor rules.
Self-employment tax
Self-employment tax is Social Security and Medicare for people who work for themselves. You pay both the employee and employer halves, on most of your net profit, and it is due with your quarterly payments alongside income tax.
- Combined rate
- 15.3%
- Social Security, on earnings up to $184,500
- 12.4%
- Medicare, no cap
- 2.9%
- Additional Medicare tax, above $200,000 single or $250,000 joint
- 0.9%
- Share of net profit it applies to
- 92.35%
- Owed once net earnings reach
- $400
Tax year 2026. Source: SSA 2026 COLA fact sheet for the wage base, IRS Topic no. 560 for the additional Medicare tax. Worked examples at three profit levels: what is self-employment tax.
To put your own profit through these rates, calculate your self-employment tax with the free calculator. It shows the Social Security and Medicare split and the deduction you get back.
Calculate and pay
From net profit to a payment figure, the form behind it and the ways to send it.
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How much you have to pay to avoid a penalty, and how the penalty is figured when you miss.
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States run their own schedules and thresholds on top of the federal ones.
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Retirement plans for the self-employed
How much you can put away for retirement from self-employment income, and the deduction it gives you.
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Who has to pay estimated taxes?
Anyone whose income has no tax withheld from it, once they expect to owe $1,000 or more for the year after withholding and refundable credits. That covers most freelancers and anyone paid on a 1099. The IRS wants the money in four payments spread across the year. Learn more: Estimated tax payments in 2026, federal and state
When are the 2026 estimated tax due dates?
The four federal payments for tax year 2026 are due April 15, June 15, September 15 and January 15, 2027. Each payment covers income earned in an earlier stretch of months, so the due date and the period it pays for never line up. Learn more: When are estimated tax payment dates?
How much do I have to pay to avoid a penalty?
Pay at least the smaller of 90% of this year's tax or 100% of last year's, spread across the four due dates. If last year's AGI was over $150,000, the prior-year figure rises to 110%. The prior-year route is the safer one when your income is hard to predict. Learn more: What are safe harbor tax rules for IRS estimated taxes?
Do quarterly payments include self-employment tax?
Yes. Self-employment tax is 15.3% for Social Security and Medicare, and it is due with your quarterly payments alongside income tax. Leaving it out of the estimate is one of the most common ways people underpay. Learn more: What is self-employment tax?
Does the IRS work out the underpayment penalty for me?
In most cases, yes. Leave the penalty line blank, file as normal and the IRS sends a separate bill. You only file Form 2210 yourself in specific cases, mainly to use the annualized income method or to ask for a waiver. Learn more: How to avoid the IRS underpayment penalty
Can I pay all four quarterly payments at once?
Yes. Form 1040-ES says you can, and it causes no problem with the IRS. It does mean parting with the money early, and it will not cover you if your income rises later in the year. Learn more: How to pay quarterly taxes in 2026
Key terms
- Estimated tax payments
- Tax you pay yourself, in four installments a year, on income no one withholds from.Learn more: Estimated tax payments in 2026, federal and state
- Self-employment tax
- Social Security and Medicare for people who work for themselves: 15.3%, covering both the employee and employer halves.Learn more: What is self-employment tax?
- Safe harbor
- The minimum you have to pay during the year, based on this year's or last year's tax, to avoid an underpayment penalty.Learn more: What are safe harbor tax rules for IRS estimated taxes?
- Underpayment penalty
- Interest the IRS charges on a shortfall, worked out separately for each quarter you paid too little.Learn more: How to avoid the IRS underpayment penalty
- Form 1040-ES
- The IRS packet you use to figure and pay tax on income that has no withholding.Learn more: What is Form 1040-ES?
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