Treating June as a normal quarter
The second estimated-tax period is shorter than the others. Mark the due date early so it does not sneak up.
Quarterly Estimated Tax Calculator
Freelancers and 1099 contractors don't have an employer withholding taxes for them - the IRS expects four estimated payments a year instead. This calculator works out how much to send each quarter, including self-employment tax, federal and state income tax, and any withholding from a W-2 job. Figures are for US tax year 2026.
Who has to pay quarterly
If you expect to owe $1,000 or more in tax for the year after subtracting withholding, the IRS wants you to pay it in four installments as you earn - not in one lump sum at filing time. Most full-time freelancers and contractors fall into this bucket because no one withholds taxes from a 1099 payment. If you also have a W-2 job, the withholding from that paycheck counts against your bill, and you only owe estimated payments on the gap.
Safe-harbor rules: how to avoid a penalty
You won't be penalized for underpaying if you hit a safe harbor. Pay the smaller of 90% of this year's tax or 100% of last year's total tax. If your prior-year adjusted gross income was over $150,000, the second figure rises to 110%. Because last year's number is known and fixed, many freelancers simply divide it by four and pay that - even if this year's income climbs, they stay penalty-free.
How to pay
- IRS Direct Pay - free, pulls straight from your bank account, no enrollment needed. The easiest option for most people.
- EFTPS - the Electronic Federal Tax Payment System lets you schedule payments in advance; requires a one-time enrollment.
- Form 1040-ES - mail a paper voucher with a check if you prefer not to pay online.
Remember your state too: most states with an income tax have their own estimated-payment portal and follow the same quarterly schedule.
2025 estimated tax payment calendar
The IRS payment periods are uneven, so it helps to treat each due date as its own cash-flow checkpoint.
| Compare | Income period | Due date | Planning note |
|---|---|---|---|
| Q1 | January 1 to March 31, 2026 | April 15, 2026 | Set aside tax from the first client payments of the year. |
| Q2 | April 1 to May 31, 2026 | June 15, 2026 | Shorter period; do not wait for a full three months of income. |
| Q3 | June 1 to August 31, 2026 | September 15, 2026 | Recalculate if summer revenue is very different from Q1/Q2. |
| Q4 | September 1 to December 31, 2026 | January 15, 2027 | Year-end client payments often make this quarter larger. |
Worked example: turning annual tax into payments
If your expected annual balance after withholding is $16,000, a simple plan starts with four equal payments.
- Estimated annual tax
- $16,000 - federal, SE, state, minus withholding.
- Simple quarterly plan
- $4,000 x 4 - works when income is reasonably steady.
- Variable-income adjustment
- Recalculate after each uneven quarter - especially after a large launch, contract, or slow period.
Equal payments are easiest when income is steady. If income is seasonal, recalculate each quarter and keep records showing when income was earned.
Quarterly tax mistakes to avoid
Only paying federal tax
Many states have their own estimated-payment portals. Federal payments do not cover state tax.
Using safe harbor too late
Safe-harbor payments generally need to be made throughout the year, not all pushed into the final quarter.
Ignoring W-2 withholding
Withholding from a W-2 job can reduce or even cover the estimated-tax gap.
After you calculate your quarterly payment
- Put all four dates on your calendar
Add reminders at least a week before each payment deadline.
- Save the payment confirmation
Keep IRS and state confirmations with the tax-year records.
- Revisit the estimate after major income changes
A new client, slow quarter, or big deduction can change the next payment.
- Check your state separately
State portals, forms, and thresholds may differ from federal rules.
Official estimated-tax sources
- IRS: Estimated taxes
Official IRS overview of estimated tax requirements.
- IRS: Form 1040-ES
Estimated tax worksheet and payment voucher information.
- IRS Direct Pay
IRS payment option for individual estimated-tax payments.
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See your complete self-employed tax bill - SE tax, federal, state, and QBI - in one place.
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