Taxes

Missed a quarterly payment? Here's what the penalty might cost.

Plug in your income, what you paid in estimated tax, and we compare it to the 90% safe harbor — the usual threshold to avoid an underpayment penalty.

2026 IRS numbers
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Tax and payroll data last updated: July 2026. Sources & methodology

Your numbers

$
$
$

Total of all four quarterly payments combined.

Estimated underpayment penalty
$62

Shortfall vs 90% safe harbor: $2,360.

Estimated annual tax
$15,956
90% safe harbor target
$14,360
Total estimated payments
$12,000
Per-quarter target
$3,989

Simplified safe-harbor estimate using 90% of current-year tax. Actual IRS Form 2210 uses quarterly due dates and prior-year lookback. Penalty rate is approximate — not a filing number.

How this is calculated

Freelancers who expect to owe $1,000+ must pay estimated tax in four installments. Pay at least 90% of your current-year liability (or 100% of last year's, if lower) by the January deadline and the IRS generally skips the penalty.

This tool estimates your full-year tax, checks your payments against the 90% safe harbor, and applies an approximate penalty rate to the shortfall. Real Form 2210 uses exact quarterly due dates and days late — use this for planning, not filing.

Formula
Penalty ≈ (90% × annual tax − paid) × IRS rate × days late ÷ 365

Related calculators

Common questions

April 15, June 15, September 15, and January 15 of the following year. If a date falls on a weekend or holiday, it moves to the next business day.
Yes — withholding counts toward estimated tax. This calculator assumes no W-2 withholding; add that mentally if your employer withheld enough to cover the gap.
Usually not catastrophic — it's interest on what you should have paid, not a flat fine. But it's pure waste. Fixing your quarterly habit beats paying it every April.
You may still owe penalty on the quarters you skipped, even if the total eventually covers the bill. Pay as you earn when income has no withholding.