Enter your annual estimates to calculate.
Interactive calculator
Enter the four essentials
Start with income, costs and state. Open the optional sections only if they apply to you.
Quarterly payment and safe harborSee the next payment, deadline and IRS planning targetView +
FEDERAL SAFE HARBOR
Your next quarterly target
Suggested next payment$0
Next federal deadline—Calendar-year taxpayer schedule
| Annual safe-harbor target | $0 |
|---|---|
| Remaining safe-harbor coverage | $0 |
| Rule used | — |
Timing matters: catching up later may not remove an underpayment penalty for an earlier period. Uneven income may qualify for the annualized-income method. Confirm Form 1040-ES or Publication 505.
Full tax calculation breakdownFederal, self-employment, state, payroll and QBIOpen −
| Federal income tax | $0 |
|---|---|
| Self-employment tax | $0 |
| State income tax | $0 |
| W-2 employee payroll tax | $0 |
| Estimated QBI deduction | $0 |
What this calculator does differently
A flat 25% or 30% reserve ignores tax brackets, deductible business costs, the Social Security wage base, state tax and withholding from a day job. This engine calculates net business profit first, applies the 2026 self-employment-tax path, combines optional W-2 wages for progressive federal and state income tax, and then subtracts withholding already entered.
The set-aside result is the modeled annual amount still unfunded, divided by gross 1099 revenue. It is therefore personal to the inputs and can be higher or lower than a generic rule of thumb.
How the federal safe harbor works
Estimated payments are generally indicated when the expected balance after withholding is at least $1,000 and withholding is below the required annual payment. The general target is the smaller of 90% of projected current-year tax or 100% of prior-year tax. The prior-year percentage becomes 110% when prior-year AGI exceeds $150,000 for this single-filer model.
The suggested next payment divides remaining coverage across future 2026 installments. It is a planning aid, not a penalty calculation; payment timing and uneven income can change the result.
What is included
- Federal ordinary income tax under the current audited 2026 single-filer brackets.
- Schedule SE Social Security, Medicare and Additional Medicare tax.
- Coordination with W-2 wages for payroll-tax limits and progressive income tax.
- State individual income-tax estimate for all 50 states.
- QBI deduction under the engine’s documented active-business scope.
What to verify before paying
Confirm that expenses are genuinely deductible, health premiums qualify, and prior-year “total tax” comes from the correct return line. Local income taxes, credits, itemized deductions, retirement contributions, multiple businesses, spouse income, entity elections and special state rules can materially change the outcome.
State estimated-payment thresholds and deadlines are not modeled here. Use the state tax amount as a reserve estimate and confirm the payment rules with your state revenue agency.