Quarterly estimated taxes for 2026: due dates, safe harbor and how much to pay

Updated October 22, 2026 · By the Solo Tax Optimizer team · Not tax advice

When you are self-employed, nobody withholds tax from your income. The IRS still expects you to pay as you go, so most freelancers, contractors and small business owners make quarterly estimated tax payments. These cover both income tax and self-employment tax.

Who has to make estimated payments?

You generally need to make estimated payments if you expect to owe at least $1,000 in federal tax for the year after subtracting withholding and refundable credits. That threshold is easy to reach: $10,000 of freelance profit can create well over $1,000 of self-employment tax alone.

2026 estimated tax due dates

The four payments for the 2026 tax year are due on:

The "quarters" are not equal: the second covers two months and the fourth covers four. Your state may also require estimated payments, often on similar dates.

How much should you pay? The safe harbor rules

You avoid an underpayment penalty if your payments, made on time, add up to at least the smaller of:

• 90% of your 2026 tax, or
• 100% of your 2025 tax (as shown on your 2025 return). This rises to 110% if your 2025 adjusted gross income was more than $150,000 ($75,000 if married filing separately).

The prior-year rule is the easiest to use when your income is growing. Take last year's total tax, multiply by 100% or 110%, divide by four, and pay that each quarter. You may still owe a balance in April, but you won't be penalized for it.

Estimating this year's tax

If your income has dropped, or this is your first year, base payments on an estimate of the current year instead:

1. Estimate your net profit for the year: revenue minus business expenses.
2. Calculate self-employment tax: profit × 92.35% × 15.3%, with the Social Security part capped at the wage base.
3. Estimate income tax: subtract half of your self-employment tax, your standard deduction and any QBI deduction, then apply the tax brackets.
4. Add the two together, subtract any withholding, and pay at least 90% of the result over four installments.

A common shortcut is to set aside 25% to 30% of every payment you receive. It is a rough rule that can be too high or too low depending on your income, state and deductions, so check it against a real calculation once or twice a year.

If your income is uneven

The IRS assumes income arrives evenly through the year. If most of yours comes late in the year, you can use the annualized income installment method on Form 2210 to show that smaller early payments were correct. This can remove or reduce a penalty, but it takes more record keeping.

How to pay

• IRS Direct Pay or your IRS online account, paying directly from a bank account.
• EFTPS, the Treasury's Electronic Federal Tax Payment System, which lets you schedule payments in advance.
• Debit or credit card through an IRS-approved processor, which charges a fee.
• Check or money order with a Form 1040-ES payment voucher.

Choose the estimated tax option for the 2026 tax year when you pay, so the payment is credited correctly.

The W-2 withholding alternative

If you or your spouse also has a W-2 job, you can raise the federal withholding on that paycheck by submitting a new Form W-4. Withholding is treated as if it was paid evenly through the year, even if you increase it late in the year. This can fix a shortfall that missed quarterly payments would otherwise leave.

S-Corp owners

If you have elected S-Corp status, the payroll tax and income tax withholding on your salary are paid through payroll. You may still need estimated payments for income tax on your share of the S-Corp's profit. Some owners instead increase the income tax withheld from their own salary to cover it.

Frequently asked questions

This guide explains general federal tax rules for the 2026 tax year. It is not tax, legal or financial advice. Your situation may differ, so talk to a qualified tax professional before acting on it.