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1099 Quarterly Estimated Tax Calculator 2026

With no employer withholding from your 1099 income, the IRS expects you to pay during the year. This calculator estimates your 2026 federal income tax plus SE tax and splits it into four quarterly payments.

Expected 2026 net self-employment profitW-2 wages (if any)Other taxable incomeFederal tax withheld from W-2 jobsFiling statusApply 20% QBI deduction (simplified)Optional: qualified tips (Schedule 1-A)Those tips were earnedOptional: qualified overtime premium from a W-2 job (Schedule 1-A)People 65 or older on the return (senior deduction)Optional: your 2025 total tax (Form 1040 line 24)Optional: your 2025 AGI

Not tax advice. This calculator gives educational estimates based on 2026 federal rules published by the IRS and SSA. It ignores state taxes and many credits and special situations. Check with a tax professional or the IRS before filing or paying.
Last reviewed: October 29, 2026.

How we calculate it

Income tax uses the 2026 brackets and standard deduction from IRS Rev. Proc. 2025-32: $16,100 single, $32,200 joint, $24,150 head of household. AGI = profit + wages + other income − half of SE tax. The QBI option is a simplified 20% of profit (minus half of SE tax), capped at 20% of taxable income; above the 2026 thresholds ($201,750; $403,500 joint; $201,775 married filing separately) extra limits apply and we show a warning. The suggested payment covers the lower of 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000, or $75,000 married filing separately), minus withholding, split into four. Optional Schedule 1-A deductions (qualified tips, overtime premium, and the $6,000 senior deduction, reduced by 6% of MAGI over $75,000 / $150,000 joint) are subtracted after the standard deduction. Tips from your own 1099 business are capped at its net profit; W-2 tips are part of your W-2 wages (so they are already in AGI) and are capped at those wages; the overtime deduction covers only FLSA overtime paid to W-2 employees, so it is limited to your W-2 wages and is $0 without them; married filing separately can't claim them. If you expect to owe less than $1,000 after withholding, no quarterly payment is suggested. Credits, state tax and other deductions are not included.

Worked example

Example: single, $60,000 profit, no other income. SE tax $8,477.73. AGI $55,761.13. Taxable income $39,661.13. Income tax $4,511.34. Total $12,989.07. Paying 90% of that comes to about $2,922.54 per quarter. With Schedule 1-A deductions: the same person also earns $5,000 of W-2 wages that are all qualified tips, and is 65 or older. The wages raise AGI to $60,761.13; the tips deduction ($5,000) and senior deduction ($6,000) then subtract $11,000, so taxable income is $33,661.13 and income tax $3,791.34.

FAQ

Who has to pay quarterly estimated taxes?

Generally, anyone who expects to owe $1,000 or more when filing after withholding and credits.

What are the 2026 estimated tax due dates?

April 15, June 15, and September 15, 2026, and January 15, 2027.

What is the safe harbor?

You generally avoid the underpayment penalty if you pay the smaller of 90% of this year's tax or 100% of last year's (110% if your AGI was over $150,000).

Sources

Last reviewed October 29, 2026 by the Self Employed Math editorial team against the sources above.