Home › Calculators
Freelancer Quarterly Estimated Tax Calculator (2026, federal + California)
Figure your 2026 self-employment tax, the federal safe-harbor amount and California's uneven 30/40/0/30 installments, including the January 15, 2027 payment.
Enter your numbers and press Calculate.
Due dates
| Payment | Tax year 2026 | Federal share | California share | Tax year 2027 (computed) |
|---|---|---|---|---|
| 1 | April 15, 2026 | 25% | 30% | April 15, 2027 |
| 2 | June 15, 2026 | 25% | 40% | June 15, 2027 |
| 3 | September 15, 2026 | 25% | 0% | September 15, 2027 |
| 4 | January 15, 2027 | 25% | 30% | January 18, 2028 |
2026 dates from IRS Form 1040-ES (2026) and FTB: Estimated tax payments. 2027 dates are computed with the weekend/legal-holiday rule; the IRS hasn't published the 2027 Form 1040-ES yet. Federal: you can skip the January payment if you file your 2026 return and pay in full by February 1, 2027.
2026 numbers used
- Self-employment tax: 12.4% Social Security on up to $184,500 (SSA 2026 fact sheet) plus 2.9% Medicare, on 92.35% of net profit; half is deductible.
- Standard deduction: $16,100 single/MFS, $24,150 head of household, $32,200 joint (IRS Form 1040-ES (2026)).
- QBI: 20%, limited to 20% of taxable income; applied only below the 2026 threshold of $201,750 ($403,500 joint) (Rev. Proc. 2025-32).
- Safe harbor: 100% of 2025 tax, or 110% if 2025 AGI was over $150,000 ($75,000 MFS). California is the same, except that taxpayers with California AGI of $1,000,000 or more ($500,000 MFS) must use 90% of the current year (FTB 2026 Form 540-ES instructions).
Keep this running all year
The California Freelancer Quarterly Tax Workbook turns your income and expense log into estimated payment amounts, tracks what you've paid to the IRS and FTB, and flags the next deadline.
See the Workbook, $17Not a substitute for the advice of an attorney or tax professional.
FAQ
When is the 4th quarter 2026 estimated tax payment due?
January 15, 2027, for both the IRS and California's FTB.
What is the safe harbor for estimated taxes?
Federally, pay at least the smaller of 90% of this year's tax or 100% of last year's tax (110% if last year's AGI was over $150,000, or $75,000 married filing separately) through withholding and on-time estimates.
Why does California skip the September payment?
California's schedule is 30% in April, 40% in June, 0% in September and 30% in January of the required annual payment.
How is self-employment tax figured in 2026?
15.3% on 92.35% of net self-employment earnings: 12.4% Social Security on earnings up to $184,500 (minus any W-2 wages) plus 2.9% Medicare with no limit, plus 0.9% additional Medicare above $200,000 ($250,000 joint).
When are the 2027 estimated tax payments due?
For tax year 2027, the dates work out to April 15, June 15 and September 15, 2027, and January 18, 2028 (January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day). Confirm on the 2027 Form 1040-ES when the IRS publishes it.