1099 estimated tax · 2026 tax year

1099 quarterly tax calculator

Estimate household federal tax on 2026 income, use the 90% / prior-year safe-harbor comparison, subtract projected withholding, and see four equal installment targets. Different dates may apply with disaster relief or annualized income.

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Income, deductions & tax history

1099 gross receipts earned so far ($)

Expected remaining 1099 gross receipts ($)

Business miles January–June 2026

Business miles July–December 2026

Vehicle deduction method

Eligible annual actual vehicle expenses ($, if actual method)

Other annual deductible business expenses ($)

Filing status

Your own W-2 wages ($/year)

Spouse wages/other household taxable income ($/year; joint only)

Potentially qualifying children under 17

QBI eligibility?

Optional flat-rate state tax estimate on gig profit (%)

Expected full-year FEDERAL income tax withholding ($)

2026 federal estimated payments already made ($)

2025 Form 1040 total tax (leave blank if unknown)

2025 adjusted gross income ($)

Enter gross 1099 revenue BEFORE business deductions. Do not enter net profit and subtract miles again. For 2026, mileage is based on each calendar half, not a fixed 74.25¢ rate.

Federal estimated-tax plan

Target 2026 federal estimated payments after withholding

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Estimated federal household income tax + SE—Projected federal withholding—Estimated balance due before estimated payments—90% current-year federal tax target—Prior-year target (if provided)—Remaining safe-harbor target after entered payments—

Tax detail

2026 1099 business profit—SE tax + additional Medicare tax—Federal income tax (whole household, simplified)—Approx. gig-only state tax (separate from federal)—QBI deduction—

2026 installment target schedule

Period	Federal due date	Equal target	Cumulative

These are four equal targets, NOT reconstructed payments due for each past period. Withholding is assumed spread evenly during the year, and the total you entered for payments made is not dated. The IRS calculates penalties by actual payment dates. Use Form 2210 if previous deadlines were missed.

What does the IRS safe harbor mean?

Most taxpayers may avoid an estimated-tax underpayment penalty by paying the smaller of 90% of current-year tax or 100% of the preceding year's tax (110% for preceding-year AGI over $150,000), assuming the prior-year return covered a full 12 months. Withholding and other exceptions matter. If the expected balance after withholding is below $1,000, estimated payments generally are not required.

The quarterly schedule is a starting point for steady income. People earning money unevenly may qualify for the annualized income installment method; this tool does not calculate Form 2210 Schedule AI. The federal safe-harbor estimate does not include state tax obligations.

Qualifying child credits are modeled as nonrefundable credits only; refundable ACTC, EITC and other credits are not modeled. The $2,200 maximum assumes every entered child and filer meets the Social Security number and eligibility rules.

Primary references: IRS mileage rates · 2026 brackets · Pub. 505 (estimated tax) · QBI rules.

Example: tax liability versus payment target

With $40,000 annual gross receipts, 6,000 business miles in each half of 2026, $3,000 other expenses, single filing, no other income and simplified QBI, modeled federal tax is about $4,769. With no withholding and unknown prior-year tax, the 90% installment target is $4,292.49. Paying the safe-harbor target is not the same as paying the entire eventual tax bill.

See calculation assumptions and source standards.