Who has to make estimated payments?

Generally anyone expecting to owe a meaningful amount at filing after withholding and credits, which typically means self-employed people, landlords, investors, and anyone with substantial untaxed income. IRS Publication 505 sets out the tests in detail.

Does this include self-employment tax?

No, and for a freelancer that is the largest omission on the page. Only federal income tax is calculated. Use the Self-Employment Tax Calculator or the 1099 Tax Calculator for that component and add it to the figure here.

What is the safe harbour rule?

You generally avoid an underpayment penalty by paying at least 90% of the current year tax or 100% of last year tax, rising to 110% if prior-year adjusted gross income exceeded $150,000. This tool targets the current-year figure only.

Are the due dates always the same?

The schedule is normally mid-April, mid-June, mid-September, and mid-January of the following year, and the dates shown follow that pattern. When a date falls on a weekend or holiday it moves to the next business day.

Do the four payments have to be equal?

Not necessarily. The tool divides evenly for simplicity, but income received unevenly can be matched with uneven payments using the annualised income instalment method on Form 2210, which often reduces a penalty for a back-loaded year.

The excess is refunded when you file, or it can be applied to the following year first payment instead. Overpaying is not penalised, though it does leave money with the IRS that you could otherwise have held.

Are state estimated payments covered?

No. Most states with an income tax run their own estimated payment schedule, with separate vouchers and sometimes different dates from the federal ones. Only federal amounts are calculated on this page.

Does this apply to Pakistani taxpayers?

No. These are US federal estimated payments made to the IRS. Advance tax and quarterly obligations under FBR rules in Pakistan work differently and are covered by TaxEase paid services rather than this free calculator.

Quarterly Estimated Tax Calculator with IRS Due Dates

Quarterly Estimated Tax Calculator with IRS Due DatesThe Quarterly Tax Calculator is a free browser-based tool that estimates the four federal estimated tax payments a US taxpayer without full withholding should make during the year. Anyone earning income the IRS does not see withheld, such as freelance work, rental income, dividends, or a side business, is expected to pay tax as the income is earned rather than in one large payment the following April. Enter expected annual income, deductions, tax already withheld, and filing status, and the tool returns the annual liability, the balance after withholding, an even quarterly figure, and the standard payment due dates.

What people use it for

A first-year landlord avoiding a penalty

Someone whose rental property began producing income in March has no withholding of any kind applied against it. Entering expected annual rental profit alongside deductions produces a payment schedule, which is what stops an underpayment penalty from accruing quietly across the rest of the year unnoticed.

A salaried worker with substantial side income

An employee earning $85,000 with a further $25,000 of consulting work enters the combined income and the tax already withheld from the salary. The tool shows what remains after that withholding, which is the actual estimated payment required rather than the full annual liability.

A retiree drawing from investments

A retiree living on dividends and portfolio distributions with no employer withholding anywhere needs a schedule they can diarise. Modelling expected income for the year produces four dates and a single amount, turning an unfamiliar obligation into a straightforward calendar entry.

Recalculating after a mid-year change

A consultant who signed an unexpectedly large contract in June needs to revise the year upward before the next payment falls due. Re-running with the higher expected income shows how much the remaining payments must rise to catch up, rather than leaving the shortfall to surface in April.

How it works

Enter expected annual income Your best estimate of total income for the whole year, including the portion already earned. Estimated tax is forward-looking, so the quality of the projection matters more than what has landed so far.
Enter deductions The standard deduction for your filing status, or your itemised total if it is larger. The field defaults to $14,600, which is the 2024 standard deduction for a single filer.
Enter tax already withheld Any federal tax withheld from wages, pensions, or distributions during the year. Withholding counts toward the same liability, so it directly reduces what the estimated payments still have to cover.
Select your filing status It selects the bracket table used to compute the annual liability. Joint filers face wider brackets, so the same income produces a noticeably smaller liability than it would for a single filer.
Read the payment schedule The tool shows the annual liability, the total due after withholding, and an even quarterly amount set against the four standard IRS due dates listed underneath it.

Worked examples

Input: Expected income $90,000, deductions $14,600, no withholding, single

Result: Taxable income $75,400, annual liability about $11,641, total due about $11,641, quarterly payment about $2,910 across the four dates. With nothing withheld, the entire liability has to move through estimated payments.

Input: Expected income $120,000, deductions $14,600, withholding $6,000, single

Result: Taxable income $105,400, annual liability about $18,339, total due after withholding about $12,339, quarterly payment about $3,085. The withholding reduced the required payments by exactly the amount already sent.

Input: Expected income $90,000, deductions $29,200, no withholding, married filing jointly

Result: Taxable income $60,800, annual liability about $6,832, quarterly payment about $1,708. The same income produces a much smaller liability than the single-filer run, thanks to the larger deduction and wider brackets.

Frequently asked questions

Who has to make estimated payments?: Generally anyone expecting to owe a meaningful amount at filing after withholding and credits, which typically means self-employed people, landlords, investors, and anyone with substantial untaxed income. IRS Publication 505 sets out the tests in detail.
Does this include self-employment tax?: No, and for a freelancer that is the largest omission on the page. Only federal income tax is calculated. Use the Self-Employment Tax Calculator or the 1099 Tax Calculator for that component and add it to the figure here.
What is the safe harbour rule?: You generally avoid an underpayment penalty by paying at least 90% of the current year tax or 100% of last year tax, rising to 110% if prior-year adjusted gross income exceeded $150,000. This tool targets the current-year figure only.
Are the due dates always the same?: The schedule is normally mid-April, mid-June, mid-September, and mid-January of the following year, and the dates shown follow that pattern. When a date falls on a weekend or holiday it moves to the next business day.
Do the four payments have to be equal?: Not necessarily. The tool divides evenly for simplicity, but income received unevenly can be matched with uneven payments using the annualised income instalment method on Form 2210, which often reduces a penalty for a back-loaded year.
What if I overpay?: The excess is refunded when you file, or it can be applied to the following year first payment instead. Overpaying is not penalised, though it does leave money with the IRS that you could otherwise have held.
Are state estimated payments covered?: No. Most states with an income tax run their own estimated payment schedule, with separate vouchers and sometimes different dates from the federal ones. Only federal amounts are calculated on this page.
Does this apply to Pakistani taxpayers?: No. These are US federal estimated payments made to the IRS. Advance tax and quarterly obligations under FBR rules in Pakistan work differently and are covered by TaxEase paid services rather than this free calculator.

Tips

Add self-employment tax to the figure this page produces before deciding what to send. Income tax alone can understate a freelancer obligation by a third or more, which is enough to trigger a penalty.
Revisit the calculation each quarter with updated income. Estimated tax is designed to be adjusted, and correcting early in the year is far cheaper than catching up in the final quarter.
If last year was straightforward and this year is unpredictable, paying 100% or 110% of last year tax is often the simplest route to staying inside the safe harbour.
Pay electronically and keep the confirmation. Proof of a timely payment is what resolves a penalty notice quickly if one ever arrives in error.

Written by Ahsan Mahmood. Last updated 2026-07-21. This calculator runs entirely in your browser and produces estimates, not tax advice.TaxEase — Quarterly Estimated Tax Calculator with IRS Due Dates