1099 Tax Calculator
For informational purposes only — not tax advice. Verify current rates at IRS.gov.

Quarterly Estimated Tax Calculator

Self-employed individuals and 1099 contractors must generally pay estimated taxes four times per year. This page explains how quarterly payments are calculated and helps you determine the right amount to pay each quarter.

Quarterly Payment Calculator

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Use the 1099 Tax Calculator to get this number.

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Used to determine 100% vs 110% safe harbor.

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Safe Harbor Quarterly
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The Safe Harbor Rule

The IRS will not charge an underpayment penalty if you paid at least as much as one of these thresholds during the year:

  • 90% of the current year's tax
  • 100% of the prior year's tax (if prior-year AGI was $150,000 or less)
  • 110% of the prior year's tax (if prior-year AGI exceeded $150,000)

Paying the safe harbor amount each quarter protects you from penalties even if your income ends up higher than expected. Source: IRS Publication 505 (2026), verified June 2026.

2026 Quarterly Due Dates

Payments for tax year 2026 are due:

  • Q1: April 15, 2026
  • Q2: June 15, 2026
  • Q3: September 15, 2026
  • Q4: January 15, 2027

See our full quarterly tax due dates guide for payment instructions and what happens if a date falls on a weekend.

How to Pay

  • IRS Direct Pay — free, instant, at irs.gov/payments/direct-pay
  • EFTPS — Electronic Federal Tax Payment System, best for recurring payments
  • IRS2Go app — mobile payments accepted
  • Check / mail — Form 1040-ES payment voucher, postmarked by due date

Frequently Asked Questions

What is the safe harbor rule for estimated taxes?

You avoid the underpayment penalty if you pay the lesser of: (a) 100% of last year's tax liability, or (b) 90% of this year's expected tax. For high earners (AGI over $150,000), the safe harbor is 110% of last year's tax. Use the higher-income threshold if applicable.

What happens if I miss a quarterly payment?

The IRS charges an underpayment penalty based on the federal short-term interest rate plus 3 percentage points. As of 2026, that rate is approximately 7–8% annualized on the underpaid amount for the period it was underpaid — not a flat fine.

Do I have to pay quarterly taxes if I also have a W-2 job?

If your W-2 withholding is sufficient to cover your total tax liability (including 1099 side income), you may not need separate estimated payments. Alternatively, ask your W-2 employer to increase withholding to cover the side-income tax.

Can I pay estimated taxes online?

Yes. IRS Direct Pay at pay.gov or the IRS2Go app are the easiest options and are free. EFTPS (Electronic Federal Tax Payment System) is another option favored by high-volume filers.

Also see: 1099 Tax Calculator • How Much to Set Aside • 2026 Due Dates