2026 estimated tax

1099 quarterly payment target

Safe-harbor payment

$3,600

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Payment worksheet

90% of estimated 2026 tax$18,107
100% of 2025 total tax$14,000
Required annual payment target$14,000
Withholding and estimates already paid-$3,200
Remaining safe-harbor target$10,800

Tax calculation snapshot

SE net earnings estimate$78,498
Deductible half of SE tax-$6,005
Taxable income$60,895
Federal income tax after credits$8,109
Additional Medicare tax$0

This planner uses simplified federal 2026 inputs for ordinary income and self-employment tax. It does not calculate state tax, QBI, AMT, NIIT, farming/fishing rules, annualized installments, penalties, or every deduction and credit. Use IRS forms or a tax professional for filing decisions.

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