Quarterly Estimated Tax
What freelancers and 1099s should set aside.
Breakdown
2026 estimated tax due dates
- Q1: April 15
- Q2: June 15
- Q3: September 15
- Q4: January 15 of following year
For 1099 / freelance / single-member LLC income with no withholding. Self-employment tax is 15.3% (12.4% Social Security up to the wage base, 2.9% Medicare on all). The half-deduction is built into the federal income tax base. This is a rough planning estimate, not tax advice.
About
Enter self-employment income, business expenses, and your federal and state tax bracket. Get an estimate of total annual tax (federal income, state income, and 15.3% self-employment tax) split into four quarterly payments matching IRS due dates.
How to use
- Enter income and expenses.
- Enter your tax bracket and state rate.
- See quarterly amount.
FAQ
Do I have to pay quarterly?+
If you expect to owe more than $1,000 in tax for the year and don't have enough withholding from another job to cover it, yes. The IRS charges underpayment penalties otherwise. Safe harbor is 100% of last year's tax (110% if income above $150k).