Form 1040-ES Calculator 2026
Fill in the 2026 Form 1040-ES Estimated Tax Worksheet automatically. Enter your expected 2026 income and your 2025 tax to get each worksheet line, including the required annual payment on lines 12a–12c and the amount of each of the four payments.
Your numbers
Optional lines: 2c, 5, 6, 7, 10, 11b
Enter yearly amounts in US dollars. Results update as you type and never leave your browser.
Last reviewed: November 3, 2026.
How we calculate it
This calculator fills in the 2026 Estimated Tax Worksheet from Form 1040-ES, line by line, so you can copy each amount onto your own worksheet. It uses the same engines as our other calculators: the self-employment tax and 2026 tax brackets from the self-employment tax calculator, and the safe-harbor rules from the safe harbor calculator.
- Self-Employment Tax and Deduction Worksheet. Net profit × 92.35%. Medicare: × 2.9%. Social Security: × 12.4% on the smaller of that amount or the $184,500 wage base minus your wages. The total goes to line 9; half of it is a deduction in line 1. As on our SE tax calculator, net earnings under $400 owe no SE tax.
- Lines 1–3. Line 1 = profit + wages + other income − half of SE tax. Line 2a defaults to the 2026 standard deduction ($16,100 single or married filing separately, $32,200 married filing jointly, $24,150 head of household); enter your own amount to itemize or to include anything else the worksheet allows in 2a. Line 2b is optional: our simplified QBI estimate is 20% of (profit − half of SE tax), capped at 20% of income after lines 2a and 2c. If that QBI is at least $1,000, the deduction is at least $400 (IRC 199A(i), added by the One Big Beautiful Bill Act sec. 70105; we assume the business is active, with material participation). Line 3 = line 1 − line 2d.
- Lines 4–8. Line 4 applies the 2026 Tax Rate Schedules to line 3. Lines 5–7 (AMT, other line 16 taxes, credits) are yours to enter. Line 8 cannot be less than zero.
- Lines 9–11c. Line 9 is the SE tax. Line 10 includes the 0.9% Additional Medicare Tax on SE earnings over the threshold, plus any other taxes you enter. Line 11c = lines 8 + 9 + 10 − refundable credits, not less than zero.
- Lines 12a–12c (required annual payment). 12a = 90% of line 11c. 12b = 100% of the tax on your 2025 return, or 110% if your 2025 AGI was over $150,000 ($75,000 if married filing separately for 2026). If you did not file a 2025 return or it covered less than 12 months, 12b is left blank and 12c = 12a. Line 12c is the smaller of 12a and 12b.
- Lines 13–15. 14a = 12c − withholding; if zero or less, payments are not required. 14b = 11c − withholding; if under $1,000, payments are not required. Otherwise line 15 = ¼ of line 14a, due April 15, June 15 and September 15, 2026, and January 15, 2027. We round each payment to the cent and put any leftover cent on the last one. A 2025 overpayment you apply to 2026 reduces the first payment, and any excess carries to the next.
Paying the line 15 amounts on time meets the safe harbor but not the whole tax: the rest of line 11c is due with your 2026 return. The worksheet also lets you pay the full line 11c instead. Not covered: the annualized income installment method, farmers and fishermen, Form 1040-SS, splitting a joint 2025 tax between separate 2026 returns, the extra standard deduction for age 65+ or blindness (enter your own line 2a), Additional Medicare Tax on wages alone, and state estimated taxes.
Worked example
Single filer, $80,000 expected 2026 net profit, no wages or withholding, simplified QBI deduction. 2025 return: 12 months, filed, total tax $12,000, AGI $70,000 (not over $150,000, so 100% applies). These are the default inputs above.
| Line | Calculation | Amount |
|---|---|---|
| SE 3, 10, 11 | $80,000 × 92.35% = $73,880; × 15.3%; half | $11,303.64 SE tax; $5,651.82 deduction |
| 1 | $80,000 − $5,651.82 | $74,348.18 |
| 2a, 2b | Standard deduction; QBI 20% × ($74,348.18 − $16,100) | $16,100; $11,649.64 |
| 3 | $74,348.18 − $27,749.64 | $46,598.54 |
| 4 = 8 | 10% × $12,400 + 12% × $34,198.54 | $5,343.82 |
| 11c | $5,343.82 + $11,303.64 | $16,647.46 |
| 12a | 90% × $16,647.46 | $14,982.71 |
| 12b | 100% × $12,000 | $12,000.00 |
| 12c, 14a | Smaller of 12a, 12b; no withholding | $12,000.00 |
| 15 | ¼ × $12,000 | $3,000.00 on each due date |
The other $4,647.46 of 2026 tax is due with the 2026 return, without an underpayment penalty. With a 2025 AGI of $160,000, line 12b becomes 110% × $12,000 = $13,200, or $3,300 per payment. With no 2025 return, 12c = 12a = $14,982.71, or $3,745.68 per payment ($3,745.67 for the last). With a $500 2025 overpayment applied, the April 15 payment drops to $2,500.
Related
- 1099 quarterly estimated tax calculator: a quick quarterly estimate with tips, overtime and senior deductions
- Safe harbor estimated tax calculator: what is left for each due date after the payments you made
- Q4 estimated tax payment calculator: just the January 15, 2027 payment
- Estimated tax penalty calculator: what a late or missed payment costs
- Self-employment tax calculator: the line 9 self-employment tax in detail
FAQ
Who has to make 2026 estimated tax payments?
Generally, you must pay estimated tax if you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and your withholding and refundable credits will be less than 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 married filing separately). Lines 14a and 14b of the worksheet run this test.
What is line 12c on Form 1040-ES?
Line 12c is your required annual payment to avoid a penalty: the smaller of line 12a (90% of your expected 2026 tax) or line 12b (100% or 110% of the tax on your 2025 return). If you had no 2025 return or it covered less than 12 months, line 12c is line 12a.
What are the 2026 Form 1040-ES due dates?
April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. You can skip the January 15 payment if you file your 2026 return and pay all the tax due by February 1, 2027.
Where does the tax on my 2025 return come from for line 12b?
Form 1040-ES uses the amount on your 2025 Form 1040 or 1040-SR, line 24, reduced by certain items such as refundable credits. Check the line 12b instructions on the form for the full list.
Does the IRS have a Form 1040-ES calculator?
Form 1040-ES is a PDF with a paper Estimated Tax Worksheet. For withholding, the form points to the IRS Tax Withholding Estimator (IRS.gov/W4App). This page fills in the 1040-ES worksheet lines for you.
Can I pay more than line 15?
Yes. Line 15 is the minimum that meets the safe harbor. Form 1040-ES notes you can instead pay based on line 11c, your full estimated tax, to reduce the balance due when you file.
Is there a Form 1040-ES for 2027 yet?
Not as of this review. This calculator covers estimated tax for tax year 2026 only.
Sources
- IRS Form 1040-ES (2026): due dates and safe harbor
- 26 U.S.C. § 6654 (estimated tax penalty)
- IRS Publication 505: Tax Withholding and Estimated Tax
- IRS Rev. Proc. 2025-32: 2026 tax brackets and standard deduction
- SSA: 2026 Social Security wage base $184,500
- IRS: Self-employment tax (Social Security and Medicare taxes)
Last reviewed November 3, 2026 by the Self Employed Math editorial team against the sources above.