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FREE 2026 FEDERAL TAX TOOL

Estimated tax safe-harbor calculator

Compare the general 90% current-year benchmark with the 100% or higher-income 110% prior-year benchmark, then see how your projected withholding and payments compare.

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2026 ESTIMATOR

Estimate your annual federal prepayment benchmark

Use your 2025 federal return and a reasonable 2026 tax projection. Enter whole-dollar amounts only. Do not enter Social Security numbers, account numbers, or documents.

Private by design: calculations happen in this browser. The amounts you enter are not included in analytics events or saved by this tool.

Your filing details

This determines whether the higher-income threshold is $150,000 or $75,000.

Did you file a 2025 federal return that covered all 12 months?

The prior-year 100% or 110% benchmark is unavailable if no 2025 return was filed or the return did not cover all 12 months.

Your 2026 projection

Complete lines 1 through 11a of the 2026 Estimated Tax Worksheet and enter line 11a. Do not subtract line 11b refundable credits, withholding, or estimated payments here.

Include only refundable credits allowed on line 11b of the 2026 Estimated Tax Worksheet. Use $0 if none or uncertain.

Include federal income tax expected to be withheld from wages, pensions, and other sources for all of 2026.

Enter only an overpayment you elected to credit to 2026 estimated tax.

Enter federal individual estimated tax payments already made for 2026. Do not include withholding again.

Payment timing, uneven income, and special IRS rules can change the result.

HOW THE GENERAL RULE WORKS

The smaller annual benchmark generally controls

Current-year method

90% of projected 2026 total tax after the refundable credits listed on the IRS estimated-tax worksheet.

Prior-year method

100% of adjusted 2025 total tax, or 110% when 2025 AGI was more than $150,000 ($75,000 if your 2026 filing status is married filing separately). The 2025 return must cover 12 months.

Payments still matter

Projected withholding, a 2025 overpayment applied to 2026, and 2026 estimated payments already made reduce the amount remaining toward the annual benchmark. Payment timing can still affect a penalty.

Read the estimated-tax safe-harbor guide

Missed a payment? Review the next steps

IMPORTANT LIMITS

What this calculator does not determine

This is a planning estimator, not Form 1040-ES or Form 2210. It does not calculate an underpayment penalty, assign payments to due dates, or promise penalty avoidance.

  • Uneven or seasonal income and the annualized-income installment method
  • Special rules for farmers, fishermen, nonresident aliens, estates, or trusts
  • Conditional treatment of household-employment taxes and exclusions for specified other taxes under the Form 1040-ES worksheet instructions
  • Fiscal-year taxpayers, a section 1062 election, or a prior return shorter than 12 months
  • State or local estimated tax, corporate estimated tax, or payment-date compliance
  • Whether a credit belongs on a particular IRS worksheet line

PRIMARY IRS GUIDANCE

Sources and review date

Rules and links reviewed July 22, 2026. Recheck the current IRS forms if your facts or tax estimate changes.