Self-employed, freelance or side-gig income? Nobody is withholding tax from it, so the IRS expects quarterly estimated payments. This calculator estimates your 2026 federal income tax plus self-employment tax, then shows what to pay, including your final 2026 payment due January 15, 2027.
Estimate only. It uses 2026 federal brackets and standard deductions (IRS Rev. Proc. 2025-32), the $184,500 Social Security wage base, and a simplified QBI deduction. It does not include tax credits (such as the child tax credit), state tax, capital gains rates or the new tips, overtime, car-loan and senior deductions.
2026 estimated tax due dates
| Income earned Jan 1 to Mar 31, 2026 | April 15, 2026 |
| Apr 1 to May 31, 2026 | June 15, 2026 |
| Jun 1 to Aug 31, 2026 | September 15, 2026 |
| Sep 1 to Dec 31, 2026 | January 15, 2027 |
How the safe harbor works
You generally avoid the IRS underpayment penalty if you owe less than $1,000 when you file, or if your withholding and on-time estimated payments add up to at least the smaller of:
- 90% of your 2026 tax, or
- 100% of your 2025 tax (110% if your 2025 AGI was over $150,000, or $75,000 if married filing separately).
The prior-year option is the easiest to plan around because you already know the number. Payments are expected each quarter, so catching up only in January can still leave a small penalty for earlier quarters. Withholding is treated as paid evenly through the year, which is why raising your W-4 withholding late in the year is a useful catch-up trick if you also have a job.
How to pay
- IRS Direct Pay from your bank account (free, no enrollment).
- Your IRS Online Account, where you can also see past payments.
- EFTPS (free, requires enrollment).
- Debit or credit card through an IRS-approved processor (processing fees apply).
How self-employment tax is calculated
Self-employment tax is 15.3%: 12.4% Social Security plus 2.9% Medicare. It applies to 92.35% of your net profit. The Social Security part stops at the $184,500 wage base for 2026, counting any W-2 wages first. You deduct half of the SE tax when figuring income tax, and our self-employment tax deduction guide walks through the math.
Filing self-employment income in 2027?
E-file.com is an authorized IRS e-file provider whose Premium Plus edition ($49.99 federal, $32.99 per state as listed in October 2026) supports Schedule C business income, itemized deductions and every credit schedule, and includes IRS audit assistance.
Affiliate link: we may earn a commission if you file through it, at no extra cost to you.
Expect to owe more than you can pay by April? You can request a payment plan yourself on IRS.gov, or have 97tax (affiliate link) prepare the application for a one-time fee. Our IRS payment plan guide covers both.
This calculator gives an estimate for planning purposes and is not tax advice. Last updated October 27, 2026.