Documented Methodology1 Regional UtilitiesVerified 2026
IRS 1040-ES Quarterly Estimated Tax Calculators
Calculate Schedule SE self-employment taxes (15.3%) and 4 quarterly IRS payment vouchers.
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Click any card to calculateIRS 1040-ES Quarterly Estimated Tax Calculators — Frequently Asked Questions
Authoritative answers to common questions, regulatory rules, and compliance guidance.
What are the 2026 IRS quarterly tax due dates?
Q1 is due April 15, 2026; Q2 is due June 15, 2026; Q3 is due September 15, 2026; Q4 is due January 15, 2027.
What is the safe harbor rule for underpayment penalties?
To avoid underpayment penalties, prepay at least 90% of your current year tax liability or 100% of your prior year tax (110% if prior year AGI exceeded $150,000).
What are the 2026 IRS quarterly estimated tax due dates?
For the 2026 tax year, the IRS statutory payment deadlines are: Q1 due April 15, 2026; Q2 due June 15, 2026; Q3 due September 15, 2026; and Q4 due January 15, 2027.
What is the safe harbor rule to avoid IRS underpayment penalties?
To avoid underpayment penalties under IRC § 6654, you must prepay at least 90% of your current year tax liability or 100% of your prior year tax liability (110% if prior year adjusted gross income exceeded $150,000).
How is the 15.3% self-employment tax calculated on Schedule SE?
Under IRS rules, 92.35% of your net business profit is subject to 15.3% SE tax (12.4% Social Security up to the wage base cap plus 2.9% Medicare with no upper income limit).