Federal · Form 1040-ES

2026 Estimated Tax Calculator

Safe harbor calculation, quarterly payment schedule, and underpayment penalty check — for self-employed, freelancers, and anyone with income not subject to withholding.

TY 2026 due dates 90% current-year test 100% / 110% prior-year test §6654 penalty check
Filing & Current Year Income (2026)
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Prior Year (2025) — Safe Harbor Anchor
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Payments Already Made (2026)
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Annualized Income Installment Method

If your income is uneven across the year, entering actual cumulative income by period may reduce required installments for earlier quarters (Form 2210, Sch AI).

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Required Annual Payment (Safe Harbor)
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lower of 90% current-year and prior-year safe harbor
Per Quarter
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equal installments
Still Owed
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Safe Harbor — Which Rule Applies
Payments on track
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90% Current Year
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90% × projected 2025 tax
100% Prior Year
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prior-year tax
How 2025 tax is estimated — show work
2025 Payment Schedule
Qtr Due Period Amount
Payment tracker & projected balance at filing
2025 Return — Safe Harbor Basis

Your 2025 total tax (entered above) is the anchor for your 2026 safe harbor. If 2025 AGI exceeds $150,000, you must pay 110% of that amount to avoid the §6654 penalty — regardless of what you owe in 2026.

Planning tool — not tax advice. Uses simplified federal estimates: 2026 brackets and standard deductions per Rev. Proc. 2025-32 ($32,200 MFJ / $16,100 Single / $24,150 HOH), SE tax formula (92.35% × 15.3%), SS wage base ($184,500). Does not model AMT, NIIT, credit phase-outs, state taxes, or the full Form 2210 annualized income method. Brackets and safe harbor thresholds reflect current IRS guidance — verify before making payment decisions.

⬡ Built with AI · For educational and planning purposes only