(Draft — outline in progress)
Who must pay estimated taxes
If you expect to owe $1,000 or more when you file, and your withholding won't cover at least 90% of this year's tax (or 100–110% of last year's), the IRS expects quarterly payments.
The safe harbor rules
- Pay 100% of last year's total tax (110% if AGI > $150k), or
- Pay 90% of the current year's tax as you go.
How to calculate
Walk through Form 1040-ES, or use our worksheet from the store.
TODO before publishing
- Add 2026 rate tables
- Add state estimated-payment notes for PA
- Internal review
#estimated taxes#self-employed#quarterly
