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Quarterly Tax

Estimate your IRS quarterly estimated payments to avoid underpayment penalties. Based on 2026 federal tax brackets.

1Revenu

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Bénéfice net après charges d'entreprise, avant impôts

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$

La retenue par un employeur réduit vos paiements trimestriels

2 Filing Status & Deductions

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3 2026 Payment Schedule

Trimestre Période de revenu Date d'échéance Montant dû
Impôt annuel total dû

Pay online at IRS Direct Pay (irs.gov/payments) — free, no account needed.

Payer chaque trimestre

estimated payment

Taxe indépendant (15,3%)
Déduction taxe indépendant
Impôt sur le revenu fédéral
Taxe de l'État
Crédit de retenue
Total encore dû

Taux d'imposition effectifs

Taux fédéral effectif
Taux effectif total
Règle du port sûr : Pay at least 100% of last year's tax (110% if income over $150K) to avoid penalties — even if your actual bill ends up higher.

Comment fonctionnent les acomptes provisionnels trimestriels

The US tax system is pay-as-you-go. Employees have taxes withheld from each paycheck automatically. If you're self-employed or have untaxed income, you must pay the IRS directly four times a year using Form 1040-ES.

If you underpay, the IRS charges an underpayment penalty (currently ~8% annualized). To avoid it, your total payments must be at least 90% of your current year tax or 100% of last year's tax, whichever is smaller (the "safe harbor" rule).

2026 IRS Quarterly Due Dates

Q1 (Jan–Mar income)15 avril 2026
Q2 (Apr–May income)16 juin 2026
Q3 (Jun–Aug income)15 septembre 2026
Q4 (Sep–Dec income)15 janvier 2027
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À propos de Quarterly Tax Calculator

If you are self-employed or have income not subject to withholding, the IRS requires you to pay estimated taxes four times a year — not once at tax time. Missing or underpaying quarterly estimates triggers a penalty even if you pay in full by April 15. Our quarterly tax calculator estimates each payment based on your net self-employment income, filing status, and applicable deductions so you can set aside exactly the right amount.

Comment l'utiliser

  1. Enter your estimated annual net self-employment income (gross minus business expenses).
  2. Select your filing status and whether you have other W2 income.
  3. Enter any deductions you plan to claim (QBI deduction, retirement contributions).
  4. The calculator splits your total estimated tax liability into four quarterly payments.

Formule et méthodologie

SE tax = Net SE income × 0.9235 × 0.153. Federal income tax = Taxable income × Applicable bracket rates. Total estimated tax = SE tax + Federal income tax − Credits. Each quarterly payment ≈ Total / 4 (equal installments, safe harbor method).

Cas d'usage courants

  • Avoiding IRS underpayment penalties as a freelancer or contractor
  • Planning cash flow around the four payment deadlines (April, June, September, January)
  • Adjusting estimates after a large new contract or slow quarter
  • Calculating safe-harbor payments based on prior year tax liability
  • Determining how much to set aside from each client payment

Questions fréquentes

Q1: April 15, Q2: June 16, Q3: September 15, Q4: January 15 of the following year. If the date falls on a weekend or holiday, the deadline shifts to the next business day.
Paying 100% of last year's tax liability (or 110% if last year's AGI exceeded $150k) in four equal installments protects you from underpayment penalties regardless of what you actually owe this year.
Only if your W2 withholding does not cover your total tax liability. You can ask your W2 employer to withhold extra on Form W-4 to cover SE income, avoiding quarterly estimates entirely.

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