For 2026, estimated tax payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. To avoid a penalty, pay at least 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 income was over $150,000) through the year. The calculator shows what you still owe and how much to pay by the next date.
Meets the IRS safe harbor for the example.
Show the math
| Gig earningsSchedule C, line 1 | $42,000 |
| Mileage deductionSchedule C, line 9 (72.5¢ and 76¢ a mile) | −$13,745 |
| Other business expensesSchedule C | −$900 |
| Net profitSchedule C, line 31 | $27,355 |
| Self-employment taxSchedule SE (15.3% of 92.35% of profit) | $3,865 |
| Half of self-employment taxSchedule 1 adjustment | −$1,933 |
| Adjusted gross incomeForm 1040 | $25,422 |
| Standard deductionForm 1040 | −$16,100 |
| Tips deductionSchedule 1-A (up to $25,000) | −$11,500 |
| Business income deductionForm 8995 (QBI) | −$0 |
| Taxable incomeForm 1040 | $0 |
| Federal income tax2026 tax brackets | $0 |
| Texas income taxNo state income tax | $0 |
| Total tax | $3,865 |
An estimate for planning, not tax advice. See how we calculate and our verified examples.
Gig worker quarterly tax due dates for 2026
| Payment | Covers income earned | Due date |
|---|---|---|
| Q1 | January 1 to March 31, 2026 | April 15, 2026 |
| Q2 | April 1 to May 31, 2026 | June 15, 2026 |
| Q3 | June 1 to August 31, 2026 | September 15, 2026 |
| Q4 | September 1 to December 31, 2026 | January 15, 2027 |
If a due date falls on a weekend or holiday, you can pay the next business day.
Safe harbor: how to avoid the underpayment penalty
You won’t owe an underpayment penalty if your payments during the year add up to the smaller of:
- 90% of your 2026 tax, or
- 100% of your 2025 tax (110% if your 2025 adjusted gross income was over $150,000).
If you expect to owe less than $1,000 after withholding, you don’t need to make estimated payments at all.
How to use the Form 1040-ES planner
- Enter your gig earnings, tips and miles for the year.
- Open More options and enter what you’ve already paid in 2026 and, if you know it, last year’s total tax from your 2025 Form 1040.
- The calculator picks the safe harbor that lets you pay less and spreads what’s left over the remaining due dates.
How to pay
Pay online with IRS Direct Pay, through your IRS Online Account, or with EFTPS. Choose “estimated tax” (Form 1040-ES) and the 2026 tax year. Most states have their own payment page.
More calculators
- 1099 Tax Calculator 2026
- Self-Employment Tax Calculator 2026
- No Tax on Tips Calculator 2026
- Mileage Deduction Calculator 2026
Quarterly tax calculator questions
When are quarterly taxes due in 2026?
April 15, 2026 (Q1), June 15, 2026 (Q2), September 15, 2026 (Q3) and January 15, 2027 (Q4).
Do I have to pay quarterly taxes?
Generally yes, if you expect to owe $1,000 or more for the year after withholding and credits.
What is the safe harbor for estimated taxes?
Pay at least 90% of this year’s tax, or 100% of last year’s tax (110% if last year’s adjusted gross income was over $150,000), and you avoid the underpayment penalty.
What if I missed a quarterly payment?
Pay as soon as you can. The penalty is interest-like and grows with time, so a late payment costs less than no payment.