1099 Quarterly Tax Estimate

Enter your expected annual self-employment income, expenses, an income-tax percent you choose, and any withholding. The tool shows an estimated yearly tax and four quarterly amounts with 2026 due dates.

Estimated tax is generally required if you expect to owe $1,000 or more. A penalty is generally avoided if you pay at least 90% of current-year tax or 100% of prior-year tax.

Expected 2026 1099 income ($)Expected business expenses ($)Income-tax percent (%)Withholding from other jobs for 2026 ($)

Estimate

Estimate only. Leaves out the additional 0.9% Medicare tax, credits, deductions other than the SE-tax half, and state tax.

Worked example

Suppose expected 1099 income is $60,000 and expenses are $5,000, so net profit is $55,000. Net earnings are $55,000 x 92.35% = $50,793. SE tax is about $50,793 x 15.3% = $7,771. If you type 18% for income tax, that adds about $9,900. Total estimated tax is near $17,671. With no withholding, each quarter is about $4,418. Due dates: April 15 2026, June 15 2026, September 15 2026, and January 15 2027. The January 15 payment is not needed if the 2026 return is filed and fully paid by February 1, 2027.

Common mistakes

Setting the income-tax percent too low and owing later. Ignoring withholding already taken from other pay. Missing that the 12.4% social security part stops at the $184,500 wage base for 2026 when combined wages and SE earnings pass it.

Records to keep

Keep each quarterly payment confirmation, the date paid, and the amount. Save your income and expense totals by quarter. These records support the 90% or 100% safe-harbor check at filing.

• IRS: Estimated taxes
• IRS: Form 1040-ES (2026)

Questions

When are 2026 estimates due?

April 15 2026, June 15 2026, September 15 2026, and January 15 2027. The January payment is not needed if the 2026 return is filed and fully paid by February 1, 2027.

How do I avoid a penalty?

Pay at least 90% of current-year tax or 100% of prior-year tax through the year.

Does withholding count?

Yes. Enter withholding and the tool reduces the amount spread across quarters.

Data checked 2026-10-31 against the linked irs.gov pages.