Federal estimated tax · 2026
QBI deduction calculator for 2026
Enter the business profit, whether it is a specified service business, and the W-2 wages and property basis if your income is above the threshold. The planner works out the Section 199A deduction and its effect on the quarterly payments.
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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.
Below the threshold
With 2026 taxable income before the deduction up to $201,750 ($403,500 married filing jointly), the deduction is 20% of qualified business income, limited to 20% of taxable income less net capital gain. Qualified business income is the profit less the deductible half of self-employment tax, self-employed health insurance and retirement contributions attributable to the business.
In and above the phase-in range
Over the next $75,000 ($150,000 joint) a limit phases in: the greater of 50% of W-2 wages paid by the business, or 25% of those wages plus 2.5% of the unadjusted basis of qualified property. For a specified service business, such as consulting, law, accounting, health or financial services, the QBI, wages and property that count also shrink across the range and reach zero above it.
The 2026 minimum
From 2026 the deduction is at least $400 when qualified business income from active businesses is at least $1,000. This planner treats the business income you enter as one active business; several businesses, losses carried forward and REIT or PTP income are calculated on Form 8995-A.
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
- Does the deduction reduce self-employment tax?
- No. It reduces taxable income for income tax only. Self-employment tax is worked out on the profit before it.
- Is the deduction permanent now?
- The One Big Beautiful Bill Act made Section 199A permanent and widened the phase-in ranges from 2026.