Project your 2026 federal tax (income tax + self-employment tax), compare the two IRS safe harbor paths, and get an estimated payment per quarter with its due date.
| Kuartal | Tanggal jatuh tempo | Estimasi pembayaran |
|---|
The IRS treats withholding as paid evenly across the four dates above (Form 2210 default rule). If a payment falls on a weekend/holiday, the next business day applies.
| Periode | Bulan | Annualized tax | Batas angsuran | Estimasi angsuran |
|---|
Simplified version: the official Schedule AI has additional adjustments (e.g. annualized deductions, credits). See official Form 2210.
| Kuartal | Underpayment | Hari | Estimasi denda |
|---|
Simple calculation: simple interest on the per-quarter shortfall through Apr 15, 2027. The IRS computes penalties per quarter with rates that can differ each quarter and daily compound interest. This is only an illustration — not the official penalty amount.
For California state (not federal) tax, estimated installments follow the 30% / 40% / 0% / 30% of the required annual payment (FTB Form 540-ES 2026 instructions):
| Angsuran | Jatuh tempo | Portion | Example of $10,000 |
|---|---|---|---|
| 1st | 15 Apr 2026 | 30% | $3,000.00 |
| 2nd | 15 Jun 2026 | 40% | $4,000.00 |
| 3rd | 15 Sep 2026 | 0% | $0.00 |
| 4th | 15 Jan 2027 | 30% | $3,000.00 |
This is only for California state estimated tax (Form 540-ES), not federal tax.
Worked example: SE profit $100,000 × 92.35% = net earnings $92,350.00. SE tax 15.3% = $14,129.55; half of SE tax ($7,064.78) reduces AGI → AGI $92,935.23. Less 2026 single standard deduction ($16,100) → taxable $76,835.23. 2026 bracket income tax = $11,615.75. Total projection = $25,745.30. 90%% path = $23,170.77/year ≈ $5,792.69 per quarter. If your 2025 tax is $20,000 (AGI ≤ $150,000), the prior-year path = $20,000/year = $5,000.00 per quarter — cheaper, so that estimate is used.
The IRS charges a penalty if you underpay, unless you meet a safe harbor: pay at least 90%% of current-year tax, OR 100%% of prior-year tax. If prior-year AGI is above $150,000 ($75,000 if married filing separately), the prior-year threshold rises to 110%%. Example: 2025 AGI $160,000 and 2025 tax $30,000 → 110%% × $30,000 = $33,000.00/year, or $8,250.00 per quarter.
For tax year 2026: Apr 15, 2026 (Q1), Jun 15, 2026 (Q2), Sep 15, 2026 (Q3), and Jan 15, 2027 (Q4). All four are business days, so no shifting. If a due date falls on a weekend or federal holiday, payment is considered on time if made on the next business day.
Net earnings = $250,000 × 92.35%% = $230,875.00. The 12.4%% Social Security portion only on the first $184,500 (2026 wage base) = $22,878.00. 2.9%% Medicare on all net earnings = $6,695.38. Since net earnings exceed $200,000 (single), additional 0.9%% Medicare = $277.88. Total SE tax = $29,851.25. Half the employer portion is deductible from AGI.
Yes, for California state tax (Form 540-ES, not federal): required installments of 30%% / 40%% / 0%% / 30%% of the annual payment. Example annual payment $10,000 → Q1 $3,000.00, Q2 $4,000.00, Q3 $0, Q4 $3,000.00 (source: FTB Form 540-ES 2026 instructions).
Generally not required if you expect the balance due (after withholding and credits) to be less than $1,000. Example: $20,000 wages with $19,500 withholding → projected total tax $390.00, negative balance due — well under $1,000, so estimates are likely not required.
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