2026 quarterly estimated tax due dates
If you expect to owe $1,000 or more in federal tax for 2026, the IRS generally wants it in four estimated payments (Form 1040-ES) rather than a lump sum at filing. Here are the 2026-tax-year deadlines:
| Quarter | Income earned | Payment due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 15, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
How to avoid an underpayment penalty
You generally won't be penalized if, through withholding + estimated payments, you pay the smaller of:
- 90% of your 2026 tax, or
- 100% of your prior-year tax (110% if your prior-year AGI was over $150,000).
That's the "safe harbor." Figure your 2026 total with the calculator, subtract anything already withheld, and split the rest across the four dates above. Pay directly and free at IRS.gov/payments (IRS Direct Pay or EFTPS).
Common questions
How much should I set aside for taxes as a 1099 contractor in 2026?
A common rule of thumb is 25–30% of your net self-employment profit, but the right number depends on your income and filing status. This calculator gives you an exact 2026 federal figure — for a single filer netting $80,000 it works out to about 24% of profit once self-employment tax and income tax are combined.
What is self-employment tax and why do I owe it?
Self-employment tax is the 15.3% that covers Social Security (12.4%) and Medicare (2.9%). As a W-2 employee your employer pays half; when you're self-employed you pay both halves — but you get to deduct one-half of it from your income. It applies to 92.35% of your net profit.
When are quarterly estimated taxes due?
For the 2026 tax year the federal estimated-tax deadlines are April 15 2026, June 15 2026, September 15 2026, and January 15 2027. Miss them and the IRS can charge an underpayment penalty even if you pay in full at filing.
Does this include state taxes?
No. This tool covers federal self-employment and income tax only. State and local income taxes vary widely and are not included — add your state's rate separately.
Is this tax advice?
No. It's an educational estimate built on published IRS and SSA figures. Confirm with a tax professional before you file or pay.