Quarterly estimated tax calculator
Enter this year's expected profit and, if you have it, last year's total federal tax. The result shows the four payments and their 2026 due dates.
$5,032 a quarter
to the IRS. Four payments make $20,128 for the year, which meets 90% of this year's tax. This year's federal tax on this profit: $22,365 (income tax $8,235, self-employment tax $14,130).
California, 2026: $100,000 profit, single filer
| IRS due | IRS | California due | California |
|---|---|---|---|
| April 15, 2026 | $5,032 | April 15, 2026 | $1,229 |
| June 15, 2026 | $5,032 | June 15, 2026 | $1,638 |
| September 15, 2026 | $5,032 | September 15, 2026 | $0 |
| January 15, 2027 | $5,032 | January 15, 2027 | $1,229 |
| Year | $20,128 | $4,096 |
California payments cover 90% of this year's state tax of $4,551, split 30%, 40%, 0%, 30% (Form 540-ES). ftb.ca.gov, checked Oct 23, 2026 Estimates assume a single-member business with no withholding.
How the payment is worked out
Say this year's tax comes to $20,000 and last year's was $16,000. Ninety percent of this year is $18,000. You pay the smaller figure, $16,000, as four payments of $4,000, and owe no penalty even if April brings a bill. With last year's adjusted gross income over $150,000, you would use 110% of last year instead: $17,600. The tax here is federal income tax plus self-employment tax on the profit. More on quarterly estimated taxes. IRS Form 1040-ES.