Quarterly Estimated Tax

Safe-harbor required annual payment, per-quarter installment, and IRS 1040-ES due dates.

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Formula and source

Required annual payment = min(0.90 * projected_current_tax, multiplier * prior_year_tax). multiplier = 1.10 if prior-year AGI > $150k else 1.00. After-withholding = required - withholding. Per-quarter = after-withholding / 4.

IRC 6654 (failure-to-pay-estimated-tax safe harbors). IRS Form 1040-ES quarterly schedule.

Audience

This tile is built for accounting and the adjacent professions in the Accounting, Tax, and Small-Business group. The interactive calculator runs entirely in your browser. No account, no fee, no advertising, no tracking.

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