Quarterly Estimated Tax Calculator
Calculate your quarterly estimated tax payments to avoid underpayment penalties. See due dates and safe harbor thresholds.
📅 Tax Year:
Calculate Quarterly Payments
$
Income tax + SE tax combined
$
$
From last year's return
How It Works
If you expect to owe $1,000 or more in taxes after withholding, you generally must make quarterly estimated tax payments or face penalties.
Due Dates
| Period | Due Date |
|---|---|
| Jan 1 – Mar 31 | April 15 |
| Apr 1 – May 31 | June 15 |
| Jun 1 – Aug 31 | September 15 |
| Sep 1 – Dec 31 | January 15 (next year) |
Safe Harbor Rules
To avoid penalties, pay the lesser of:
- 90% of current year's tax liability, OR
- 100% of prior year's tax (110% if AGI > $150,000)
Also, no penalty if you owe less than $1,000 after withholding and credits.
Examples
Example: $25,000 Estimated Tax, $5,000 Withholding
Remaining: $20,000
Quarterly payment: $20,000 ÷ 4 = $5,000
Frequently Asked Questions
What if I miss a quarterly payment?
You may owe an underpayment penalty calculated for the period you
were underpaid. Pay as soon as possible to minimize the penalty.
Can I make unequal quarterly payments?
Yes, you can use the annualized income installment method if your
income is irregular, but equal payments are simpler.
How do I make payments?
Pay online at IRS.gov/payments, by mail with Form 1040-ES vouchers,
or by phone. Electronic payment is fastest and creates a clear record.
What is the 110% rule?
If your AGI exceeded $150,000 last year ($75,000 if MFS), the safe
harbor is 110% of prior year tax instead of 100%.
Do estimated payments include SE tax?
Yes, your estimated payments should cover both income tax and
self-employment tax. Calculate both when determining your total estimated tax.
What if my income fluctuates?
You can adjust payments as the year progresses. If income is lower
than expected, reduce later payments. If higher, increase them.