Quarterly Estimated Tax Planner

Per IRC §6654(d)(1)(B), you avoid an underpayment penalty when your withholding plus timely estimated payments equal the lesser of two amounts: (A) 90% of your current-year tax, or (B) 100% of your prior-year tax — 110% if your prior-year AGI exceeded $150,000 ($75,000 if married filing separately). This planner automatically picks the binding path for you.

No. Withholding counts toward the safe harbor just like an estimated payment, and is treated as paid evenly across the year. If your projected withholding already meets the safe-harbor amount — or if your remaining tax due is under $1,000 (the de minimis rule) — you do not need to make estimated payments. Enter your withholding above and the planner will tell you.

If your income is uneven (e.g., most of it lands in Q4), the IRS lets you front-load less and back-load more using the annualized income method on Form 2210 Schedule AI. It works by annualizing the income you actually received through each period end (3/31, 5/31, 8/31, 12/31 — multiplied by 4, 2.4, 1.5 and 1), figuring the tax on that annualized amount, and taking 22.5%, 45%, 67.5% and 90% of it as the cumulative required payment. The percentages apply to the tax on YOUR period income, not to the annual target, which is what makes a back-loaded year owe less early. No period is ever asked for more than 25% of the required annual payment plus any earlier 25% the method did not use. Toggle "Use the annualized income installment method" to see your per-quarter installment.

For the 2026 tax year the four IRS quarterly due dates are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. 2025 dates are April 15, June 16 (weekend bump), September 15, and January 15, 2026. When a due date falls on a weekend or federal holiday it moves to the next business day. Payments are made with IRS Form 1040-ES.

If your total tax minus withholding and refundable credits is less than $1,000, the IRS does not require you to make estimated payments — you simply settle up at filing time with no penalty. This planner flags de minimis exemption automatically.

The IRS charges an estimated tax penalty that works like interest on the underpayment, computed separately per quarter at the federal short-term rate plus 3 percentage points. If you are already behind, our Estimated Tax Penalty Calculator estimates the penalty and the 1099 Tax Calculator projects self-employment liability for planning next year.