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Quarterly estimated tax (2026): the four payments, and the 1040-ES vouchers filled in
The IRS wants tax as you earn it. If no employer withholds for you, you pay four instalments — April 15, June 15, September 15 and January 15 — or owe an underpayment penalty. Enter the year's expected profit; the schedule computes self-employment tax, federal income tax with the QBI deduction, and your state's estimate, applies the safe-harbour rule if you give last year's tax, and fills in four payment vouchers. Preview free; the printable set is $4.99.
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Pay online, or mail the voucher
IRS Direct Pay (irs.gov/payments) takes the payment from a bank account free and needs no voucher — choose “Estimated tax”, form 1040-ES, tax year 2026. The vouchers are for people who pay by check: they carry your name, SSN and the amount, and go to the address for your state in the 1040-ES instructions. Keep a copy of each — the amounts go on Schedule 3 of your return.
The safe harbour
No penalty if your instalments total at least 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000), whichever is smaller. If this year will be much better than last, paying last year's tax in four parts is the cheapest legal option; if it will be worse, pay 90% of this year's estimate.
Frequently asked
Do I need to pay if I also have a W-2 job?
Only if the withholding there won't cover the side income. Often the simplest fix is raising the W-2 withholding with the W-4 calculator instead of paying quarterly.
What about state estimated tax?
Most states with an income tax want quarterly estimates too, usually on the same dates. The schedule shows your state's amount; pay through the state's own portal.
What if my income is uneven?
You can pay more in the quarters you earn more and use the annualized-income method (Form 2210 Schedule AI) to avoid a penalty; the equal-instalment schedule here is the default.