2026 federal planning tool

Quarterly Estimated Tax and Safe-Harbor Calculator

Plan 2026 estimated payments using the 90%, 100% and 110% federal safe-harbor tests.

Your inputs

Build your estimate

Use total tax from the relevant return line, not the refund or balance due. Due dates: April 15, June 15, September 15, 2026 and January 15, 2027.

Variable-income periods (annualized mode)

Enter cumulative AGI and itemized deductions through March, May, August and December. QBI, other taxes (including annualized self-employment tax) and credits must already be annualized using the applicable worksheets. Ordinary income tax uses 2026 brackets. Preferential capital gains, AMT, special deductions and eligibility for credits must be verified separately. Withholding is allocated equally. This plans installments; it does not calculate a late-payment penalty or prepare Form 2210.

Period 1 — January through March
Period 2 — January through May
Period 3 — January through August
Period 4 — January through December

IRS Schedule AI methodology. Uses the published 2025 worksheet sequence with 2026 income-tax parameters for planning; recheck the final 2026 form before filing.

Official rules and scope

Tax year 2026. Rules reviewed September 10, 2026. Results depend entirely on entered assumptions and omit state/local taxes and specialized return rules unless explicitly shown.

IRS Publication 15-T · IRS Publication 505 · IRS Publication 15 · IRS Revenue Procedure 2025-32

Federal estimated-tax safe harbor

The required annual payment is generally the lower of 90% of expected 2026 tax or 100% of prior-year tax. The prior-year percentage becomes 110% when prior-year AGI exceeds $150,000, or $75,000 for married filing separately.

Individuals generally consider estimated payments when they expect to owe at least $1,000 after withholding and refundable credits. Uneven income may require the annualized-income installment method.

2026 due dates

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

Official sources