Estimated tax is how you pay the IRS when a 1099 has no withholding. For 2026 the dates are April 15, June 15, September 15, and January 15, 2027. Pay the smaller safe harbor and the underpayment penalty does not apply to the rest.
Send the smaller of 90% of this year's tax and 100% (or 110%) of last year's tax, minus withholding, in four vouchers.
Each voucher is one quarter of the smaller of 90% of this estimate and 100% of last year's tax, after withholding. The January voucher absorbs the rounding cent. The 20% QBI line is the simplified deduction: 20% of profit after the deductible half of self-employment tax, and at least $400 when that profit is $1,000 or more, capped at 20% of taxable income before the deduction. It does not apply the W-2 wage or specified-service limits. QBI does not reduce self-employment tax.
| This year's estimated tax | $16,647.46 |
|---|---|
| Balance after withholding | $16,647.46 |
| Amount to send this year | $8,000.00 |
| April 15, 2026 | $2,000.00 |
| June 15, 2026 | $2,000.00 |
| September 15, 2026 | $2,000.00 |
| January 15, 2027 | $2,000.00 |
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This year's tax here is self-employment tax, Additional Medicare Tax on the self-employment income, and income tax after the standard deduction and the simplified QBI deduction. Withholding, including extra W-4 withholding, counts before any voucher.
If your 2025 AGI was over $150,000, or over $75,000 and you are married filing separately for 2026, last year's tax is multiplied by 110%. Otherwise it is 100%. Enter zero for last year's tax only if that full-year return really had no tax.
Nothing is due when withholding already covers the safe harbor, or when the balance after withholding is under $1,000. Farming and fishing can use 66⅔% instead of 90%. This page uses 90%. The annualized-income method is not applied, so uneven years can still use Form 2210.
| This year's tax | $16,647.46 |
|---|---|
| Safe-harbor amount | $8,000.00 |
| Each of the first three vouchers | $2,000.00 |
| January 15, 2027 | $2,000.00 |
April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. You can skip the January payment if you file the 2026 return by February 1, 2027 and pay the balance with it. A due date that lands on a weekend or holiday moves to the next business day.
When adjusted gross income on the 2025 return was more than $150,000, or more than $75,000 if your 2026 filing status is married filing separately. The prior return has to cover a full 12 months. The voucher uses the smaller of that amount and 90% of this year's tax.
Yes. If your 2026 tax minus withholding and refundable credits is under $1,000, you do not have to make estimated payments. You still owe whatever balance remains when you file.