Free Tool
Quarterly Estimated Tax Calculator
If you're self-employed or have income the IRS doesn't withhold from, you're expected to pay taxes four times a year. Estimate your 2025 federal income and self-employment tax, then your quarterly 1040-ES payment. It runs privately in your browser — nothing is saved or sent.
How it works: we estimate your federal income tax (2025 brackets, standard deduction) plus self-employment tax on any 1099/freelance profit, subtract what you've already paid, and split the rest into four quarterly payments. Enter your numbers below.
Suggested quarterly payment
$0
This is a simplified estimate using 2025 brackets and the standard deduction. It doesn't include tax credits, itemized deductions, state tax, the QBI deduction, or the extra 0.9% Medicare tax on very high earners — so your real number can differ. Use it as a planning guide, not a filing. Confirm before relying on it.
Fell Behind on Estimated Taxes?
Missing quarterly payments is the #1 way freelancers and gig workers end up owing the IRS — with penalties on top. If you're already behind, we can set up an affordable payment plan, pursue penalty relief, or find the right resolution. Free, honest case review.
How quarterly estimated taxes work
The U.S. tax system is "pay as you go." Employees have tax withheld from each paycheck; the self-employed and people with untaxed income (1099 work, gig driving, investment or rental income) instead send the IRS estimated payments four times a year using Form 1040-ES. The 2025 due dates are April 15, June 16, September 15, and January 15, 2026.
Two taxes drive the number. First, federal income tax on your taxable income (your income minus the standard deduction — $15,750 single, $31,500 married filing jointly for 2025 — run through the tax brackets). Second, self-employment tax — 15.3% on 92.35% of your net profit — if you work for yourself. Our self-employment tax calculator breaks that piece out in detail.
The safe move is the safe harbor: pay at least 90% of this year's tax, or 100% of last year's (110% if your prior-year income topped $150,000), and the IRS won't hit you with an underpayment penalty even if you end up owing more at filing. Miss it and the penalty works like interest on each quarter you came up short — a common first step into IRS debt. Setting aside 25–30% of self-employment profit as you earn it keeps you covered.
Common questions
How do I calculate my quarterly estimated taxes?
Estimate your total tax for the year — federal income tax on your taxable income plus self-employment tax if you're self-employed — subtract any withholding, and divide what's left by four. Those are your quarterly 1040-ES payments, due in April, June, September, and the following January.
What is the safe harbor for estimated taxes?
You generally avoid an underpayment penalty if you pay at least 90% of this year's tax, or 100% of last year's tax (110% if your prior-year adjusted gross income was over $150,000), through withholding and estimated payments. Paying the safe-harbor amount protects you even if you end up owing more.
What happens if I don't pay estimated taxes?
The IRS charges an underpayment penalty, calculated like interest on the amount you should have paid each quarter. It's one of the most common ways self-employed people fall behind and end up owing the IRS, so paying quarterly — or increasing withholding — protects you.
Clarity Tax Relief is not affiliated with the IRS or any government agency. This calculator is general information, not individualized tax or legal advice; your exact tax depends on your full return, and no outcome is guaranteed.
More tools: Self-Employment Tax Calculator · Penalty & Interest Calculator · IRS Payment Plan Calculator · IRS Help Center. Reviewed by Melissa Ly, Chief Tax Officer.