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Quarterly Estimated Tax & Safe Harbor

Figure out how much to send the IRS each quarter (Form 1040-ES) to avoid an underpayment penalty: the safe-harbor test (90% current-year vs. 100% / 110% prior-year), self-employment tax, and a quarter-by-quarter schedule for 2026.

2026 tax year ยท Form 1040-ES

Educational planning tool, not tax advice. Results depend on your specific facts and circumstances and use simplified federal estimates. Always confirm with a tax professional before filing or making payments. Built by Yehuda Tenenbaum, EA.

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