Estimated tax calculator
Find the quarterly payments that keep you inside the IRS safe harbor for 2026, after the tax already being withheld from your pay or pension.
Your 2026 tax picture
Use last year's return for the prior-year figures and our income tax calculator for this year's estimate.
Income tax plus self-employment tax, before any payments
From paychecks, pensions or IRA distributions
Form 1040 line 24
Form 1040 line 11
Credited to the earliest quarters first
Payment schedule
Each installment is a quarter of the required payment less a quarter of the year's withholding, which the IRS treats as paid evenly.
| Installment | Due | Required | Withholding credit | Pay | If skipped |
|---|---|---|---|---|---|
| First quarter | April 15, 2026 | $4,500 | $1,500 | $3,000 | $210 |
| Second quarter | June 15, 2026 | $4,500 | $1,500 | $3,000 | $175 |
| Third quarter | September 15, 2026 | $4,500 | $1,500 | $3,000 | $122 |
| Fourth quarter | January 15, 2027 | $4,500 | $1,500 | $3,000 | $52 |
The if-skipped column is simple interest from the due date to April 15, 2027. Due dates that land on a weekend move to the next business day. Figures are federal only.
Warren provides educational information, not individualized financial, tax or legal advice. Read our disclaimers.
Keeping estimates painless
Pay the prior-year number
If your income is rising, the prior-year safe harbor is usually the smaller and safer target. You settle the rest at filing with no penalty.
Annualize uneven income
If most of your income arrives late in the year, Schedule AI of Form 2210 lets you pay smaller early installments and larger later ones.
Mind state estimates too
Most states with an income tax have their own quarterly schedule and penalty. The due dates often match the federal ones.
Pay online
IRS Direct Pay and your IRS online account accept estimates free from a bank account and keep a record of every payment.
Frequently asked questions
- Who has to pay estimated taxes?
- Anyone who expects to owe $1,000 or more when they file after subtracting withholding and credits. That usually means the self-employed, landlords, investors with large gains or dividends, retirees drawing from IRAs without withholding, and employees with a side business. If your withholding already covers the safe harbor you do not need to pay estimates.
- What is the safe harbor rule?
- You avoid the underpayment penalty if your withholding plus timely estimates reach the lesser of 90% of this year's tax or 100% of last year's tax. If last year's adjusted gross income was over $150,000 ($75,000 if married filing separately) the prior-year figure is 110%. Paying to the prior-year safe harbor is popular because the number is known in advance, even if your income jumps.
- When are the 2026 payments due?
- April 15, June 15 and September 15, 2026, and January 15, 2027. When a date falls on a weekend or holiday it moves to the next business day. Each installment is a quarter of the required annual payment. You can skip the January payment if you file your return and pay the balance by February 1.
- How is the underpayment penalty calculated?
- It is interest, not a flat fine: the IRS underpayment rate (7% for most of 2026) applied to each missed or short installment from its due date until it is paid or April 15 of the following year. Skipping the April installment therefore costs about four times as much as skipping January's. The penalty is figured on Form 2210.
- Can I use withholding instead of estimates?
- Yes, and it has a timing advantage. Withholding is treated as paid evenly through the year no matter when it happens, so a large withholding from a December IRA distribution or a bonus can cure an underpayment from earlier quarters. Estimates only count from the date they are paid.
Never miss a quarter again
Warren AI tracks your income as statements come in, estimates the tax as the year unfolds and reminds you before each due date.