Federal estimated tax · 2026
Estimated tax for freelancers and 1099 contractors
No one withholds tax from 1099 income, so it is paid in four installments. Enter your expected profit and any other income; the planner shows the total tax, the effective rate and what to pay on each date.
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Filing▾
Income for the year▾
Adjustments and deductions▾
Business (QBI deduction)▾
Dependents and credits▾
Withholding and last year▾
Estimated payments
None needed
Withholding covers the tax to within $1,000.
| Due | Paid | Amount |
|---|---|---|
| Q1 April 15, 2026 | — | |
| Q2 June 15, 2026 | — | |
| Q3 September 15, 2026 | — | |
| Q4 January 15, 2027 | — |
- Total income
- $0
- Adjusted gross income
- $0
- Standard deduction
- −$16,100
- Taxable income
- $0
- Income tax
- $0
- Total federal tax
- $0
- Effective rate · top bracket
- 0% · 10%
- Without last year's tax, the safe harbor is 90% of this year's tax. Enter last year's total tax to see whether paying 100% (or 110%) of it is lower.
- The tax left after withholding is under $1,000, so no estimated payments are required for this year.
Profit, not revenue
Estimated tax is based on net profit: what clients paid less business expenses. Platform fees, software, equipment, a home office and health insurance premiums (as an adjustment) all reduce it. A rough expense figure early in the year is better than none, and the plan can be updated each quarter.
The QBI deduction
Most freelancers can deduct 20% of qualified business income, limited to 20% of taxable income before the deduction (less capital gains). Above $201,750 of taxable income ($403,500 joint), consultants, lawyers, accountants, health professionals and other specified service businesses lose it gradually over the next $75,000 ($150,000 joint). From 2026 there is a minimum deduction of $400 when qualified business income is at least $1,000.
When income is uneven
The regular method assumes even payments. If most of the income comes late in the year, the annualized income installment method (Form 2210, Schedule AI) can lower the early installments. The planner uses the regular method; with the prior-year safe harbor the amounts are fixed regardless of when income arrives.
Pricing
- ✓2026 federal figures from the IRS
- ✓Self-employment tax and QBI deduction
- ✓90% / 100% / 110% safe harbor
- ✓Payment letters and CSV schedule (paid plans)
- ✓Calendar file with all four due dates
- ✓Client figures stay in your browser
Prices in USD are approximate. Checkout charges the exact amount in USD at Stripe’s exchange rate (a 2–4% conversion fee is included), or in euros if you prefer. No VAT or sales tax is added. Monthly, cancel any month. The calculator is free on every plan; plans differ in how many clients you can save and in letters and the CSV schedule.
Questions
- What about my first year freelancing?
- If you had no tax liability last year, no estimated payments are required this year. If you had a job last year, 100% (or 110%) of last year's tax is often the easiest safe harbor, and raising withholding at a job counts too.
- Can I just set aside a percentage?
- A percentage is a rough guide. The planner shows your actual effective rate on the figures you enter, which is usually between 20% and 35% for freelancers once self-employment tax is included.