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Quarterly Tax Calculator
Use this free quarterly tax calculator to estimate your federal income tax for 2026 and split it into four equal quarterly payments. Enter your annual income, filing status, and any extra deductions, and it applies the 2026 standard deduction and federal tax brackets to work out your annual tax and each quarterly payment.
2026 standard deduction: single $16,100; married filing jointly $32,200; married filing separately $16,100; head of household $24,150.
Extra deductions beyond the standard deduction, such as deductible retirement contributions or student loan interest.
Withholding or estimated payments you have already made this year. They are subtracted before the remaining amount is split into four.
| Annual income | |
| Standard deduction | |
| Additional deductions | |
| Taxable income | |
| Marginal tax rate | |
| Effective tax rate | |
| Estimated annual federal tax | |
| Less tax already paid | |
| Remaining tax to pay | |
| Each quarterly payment |
Your four quarterly payments
Each bar is one quarterly payment, due April 15, June 15, September 15, and January 15.
Payment due dates (tax year 2026)
| 1st quarter | April 15, 2026 |
| 2nd quarter | June 15, 2026 |
| 3rd quarter | September 15, 2026 |
| 4th quarter | January 15, 2027 |
When a due date falls on a weekend or holiday, the payment is due the next business day.
How it works
If you earn income that has no tax withheld from it — freelance work, gig jobs, rental income, or business profit — nobody is setting tax aside for you. The tax system still expects the money during the year, in four instalments, rather than in one lump sum when you file your return.
This calculator starts with your annual income and subtracts the 2026 standard deduction for your filing status: $16,100 for single filers, $16,100 for married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. It also subtracts any additional deductions you enter, such as deductible retirement contributions or student loan interest. What is left is your taxable income. If your income is below the standard deduction, your taxable income is $0 and you owe no federal income tax.
Your taxable income is then taxed in slices, called brackets. Each slice is taxed at its own rate, and only the income inside a slice gets that rate. The 2026 single brackets used here are: 10% up to $12,400; 12% up to $50,400; 22% up to $105,700; 24% up to $201,775; 32% up to $256,225; 35% up to $640,600; and 37% above that. The 2026 married filing jointly brackets are: 10% up to $24,800; 12% up to $100,800; 22% up to $211,400; 24% up to $403,550; 32% up to $512,450; 35% up to $768,700; and 37% above that. The 2026 married filing separately brackets match the single brackets through the 32% bracket, then reach 35% up to $384,350 and 37% above that. The 2026 head of household brackets are: 10% up to $17,700; 12% up to $67,450; 22% up to $105,700; 24% up to $201,750; 32% up to $256,200; 35% up to $640,600; and 37% above that. All four sets of brackets are from IRS Revenue Procedure 2025-32.
Once the annual tax is known, the calculator subtracts any tax you have already paid this year — withholding from a part-time job, or estimated payments you already sent — and divides what is left by four. That is your quarterly payment. If you have already paid more than the estimated annual tax, the remaining amount is $0 and no further quarterly payment is needed. Your marginal tax rate is the rate on your last dollar of income, while your effective tax rate is your total tax divided by your gross income, and the effective rate is almost always lower than the marginal rate.
Annual tax = Sum of each bracket slice × its rate
Quarterly payment = (Annual tax − Tax already paid) ÷ 4
The four payments are due April 15, June 15, September 15, and January 15 of the following year. The quarters are not equal lengths — the second covers only two months — but the payment amounts are equal, each one a quarter of the annual total. If your income changes during the year, re-run the calculator with your new estimate and adjust the remaining payments; paying too little early and catching up later can still leave a penalty for the early quarter.
This result is federal income tax only. It does not include state income tax, which has its own payment schedule in most states, or self-employment tax on freelance or business income, which adds roughly 15.3% on net self-employment earnings up to the Social Security wage base. Credits, such as the child tax credit, and itemized deductions can also reduce your actual bill.
Worked example
Maria is single, freelances full time, and expects to earn $85,000 in 2026. She plans $2,000 of additional deductions for deductible retirement contributions, and she has not paid any tax yet this year. Enter those values and the calculator works like this.
Step 1: Subtract the 2026 single standard deduction of $16,100 and the $2,000 of additional deductions from $85,000. That leaves taxable income of $85,000 − $16,100 − $2,000 = $66,900.
Step 2: Apply the 2026 single brackets. The first $12,400 is taxed at 10%, which is $12,400 × 0.10 = $1,240. The next $38,000 (up to $50,400) is taxed at 12%, which is $38,000 × 0.12 = $4,560. The remaining $16,500 (up to $66,900) is taxed at 22%, which is $16,500 × 0.22 = $3,630.
Step 3: Add the three slices: $1,240 + $4,560 + $3,630 = $9,430 of estimated annual federal income tax.
Step 4: Maria has paid $0 so far, so the remaining tax is the full $9,430. Divide by four: $9,430 ÷ 4 = $2,357.50 per quarterly payment.
The tool shows the same result: a quarterly payment of $2,357.50, an annual tax of $9,430.00, a marginal rate of 22%, and an effective rate of 11.09%. Maria would pay $2,357.50 on April 15, June 15, and September 15, 2026, and again on January 15, 2027. Had she already paid $3,000 through withholding, the remaining tax would be $6,430 and each payment would fall to $1,607.50.
FAQ
What are quarterly estimated tax payments?
Quarterly estimated tax payments are four payments you send to the IRS during the year to cover the income tax you expect to owe, replacing the withholding employees get from their paychecks. Each payment is usually one quarter of your estimated annual tax, due in April, June, September, and January.
Who has to pay estimated tax quarterly?
You generally need to pay estimated tax if you expect to owe at least $1,000 after withholding and credits, and your withholding covers less than 90% of this year's tax or 100% of last year's. That usually includes freelancers, gig workers, landlords, and business owners whose income has no tax withheld.
What happens if I miss a quarterly payment?
Missing or underpaying can lead to an underpayment penalty and interest, even if you pay in full when you file. The penalty is charged on the shortfall for each quarter it was late. Paying what you can, as soon as you can, reduces it, because it stops growing once the money is sent.
Do quarterly payments include state tax?
No. This calculator estimates federal income tax only, so the quarterly amount it gives is the federal payment. Most states that charge income tax run their own estimated payment system with their own forms and due dates, so check your state tax agency for the state amount and schedule.
How do I pay my quarterly estimated tax?
You can pay online through IRS Direct Pay or EFTPS, by phone, by mail with a payment voucher, or through the IRS2Go app. Online payments are fastest to confirm: keep the confirmation number, date, and amount for each payment so your records match the IRS file.