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IRS Form 1040 ES Calculator

Work out your 2026 quarterly estimated tax payments and the safe harbor amount on Form 1040-ES.

Updated November 4, 2026. Free, no sign-up; everything runs in your browser and nothing you type is stored.

IRS Form 1040 ES calculator (2026)

Quarterly estimated payment
–
–Safe harbor amount to pay in
–Estimated 2026 tax incl. self-employment tax

Who pays with Form 1040-ES

If you expect to owe $1,000 or more after withholding and credits (self-employment, 1099 work, rental income, investment income), the IRS expects you to pay during the year with Form 1040-ES vouchers or IRS Direct Pay / EFTPS.

2026 due dates

The safe harbor

You avoid the underpayment penalty if withholding plus timely estimated payments cover the smaller of:

Paying last year's tax in four equal parts is the easiest way to be safe when income is rising. Withholding counts as paid evenly through the year, so a W-4 change late in the year can fix a shortfall.

Worked example

A single freelancer expecting $60,000 of profit, with last year's tax of $12,000 on $55,000 of AGI, can safely pay $12,000 ÷ 4 = $3,000 a quarter (100% of last year), even if this year's tax turns out higher. Break down the tax itself with the 1099 estimated tax calculator and self-employment tax estimator.

Common questions

When are 2026 estimated tax payments due?

April 15, June 15 and September 15, 2026, and January 15, 2027.

How do I avoid the estimated tax penalty?

Pay the smaller of 90% of this year's tax or 100% of last year's (110% if AGI was over $150,000).

Who needs to file Form 1040-ES?

People who expect to owe $1,000 or more after withholding and credits.

Sources

More paycheck and tax calculators: Form 940 Calculator · Illinois Alimony Calculator · Form 4547 Calculator · Lottery Tax Calculator

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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.