Tool
Quarterly Estimated Tax Calculator (2026)
Self-employed LLC owners pay quarterly — miss a payment and the IRS underpayment penalty is currently ~8% annualized. Calculate yours.
Quarterly Estimated Tax Calculator (2026)
Self-employed LLC owners owe federal and state taxes four times a year, not just at filing. Skip a payment and the IRS underpayment penalty is currently ~8% annualized. This calculator estimates how much to send each quarter to stay penalty-safe.
Send per quarter$5,309
Total annual tax estimated: $21,236. Safe-harbor (90% of current year) per quarter ≈ $4,778.
2026 IRS quarterly due dates
| Period | Due | Amount |
|---|---|---|
| Q1 (Jan 1 – Mar 31) | April 15, 2026 | $5,309 |
| Q2 (Apr 1 – May 31) | June 15, 2026 | $5,309 |
| Q3 (Jun 1 – Aug 31) | September 15, 2026 | $5,309 |
| Q4 (Sep 1 – Dec 31) | January 15, 2027 | $5,309 |
How to actually pay
- Federal: IRS Direct Pay (irs.gov/payments) or EFTPS — free, instant.
- State: Most state Department of Revenue portals (each state's own e-file system).
- Form 1040-ES: The federal estimated tax voucher; required only if mailing a check.
- Safe harbor: Pay either 90% of current-year tax or 100%/110% of last year's tax — whichever is smaller — to avoid penalty.