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Quarterly Estimated Tax Calculator

If you're self-employed, freelancing, or have 1099 income, you likely need to pay estimated taxes quarterly. This calculator shows you how much to pay each quarter to avoid penalties.

Calculate Your Quarterly Payment

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From Line 24 of last year's 1040

2025 Quarterly Due Dates

QuarterIncome PeriodDue Date
Q1Jan 1 – Mar 31April 15, 2025
Q2Apr 1 – May 31June 16, 2025
Q3Jun 1 – Aug 31September 15, 2025
Q4Sep 1 – Dec 31January 15, 2026

Safe Harbor Rules

You can avoid underpayment penalties by paying either:

  • 100% of last year's tax liability (110% if AGI was over $150K) — this is the simplest approach
  • 90% of this year's expected tax — requires estimating your income accurately

Most freelancers use the "100% of last year" method because it's a known number.

How to Pay

  1. 1. IRS Direct Payirs.gov/payments/direct-pay (free, bank transfer)
  2. 2. EFTPS — Electronic Federal Tax Payment System (free, requires enrollment)
  3. 3. IRS2Go app — Mobile payment via bank or card
  4. 4. Mail a check — With Form 1040-ES voucher to the IRS

Select "Estimated Tax" as the payment type and the correct tax year/quarter.

Want someone to handle this for you?

We'll calculate your quarterly estimates, set up payment reminders, and make sure you never overpay or underpay.

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