Estimated Tax Calculator

Estimated Tax Calculator (2026) — PA Freelancers & Small Businesses

Federal + Self‑Employment + Pennsylvania + optional Local EIT • Quarterly planner

Profile

Filing status

Prior‑year federal total tax (optional, for safe harbor)

Prior‑year AGI > $150k?

If checked, safe‑harbor uses 110% of prior‑year tax.

Income (Annual, 2026)

Net self‑employment profit (Schedule C / K‑1 SE)

W‑2 wages (if any)

Other ordinary taxable income (interest, rents, etc.)

Expected federal withholding (W‑2/1099)

Deductions & Options

Itemized deductions (leave blank to use standard)

Apply QBI (Section 199A) if eligible

20% of qualified business income (see Notes).

Local Earned‑Income Tax (optional, %)

Pennsylvania

PA adjustments (optional, +/− to base income)

Expected PA withholding (from W‑2, etc.)

PA flat rate 3.07%; estimated payments required if 2026 non‑withheld PA‑taxable income ≥ $14,000 (see Notes). Due dates align with federal: Apr 15, Jun 15, Sep 15, Jan 15.

Federal income tax

Self‑employment tax (incl. Medicare)

Total federal tax (before withholding)

PA state income tax (3.07%)

Local EIT (optional)

Quarterly payment plan

Federal — suggested current‑year method (90% rule)

Federal — safe harbor (prior‑year method)

Pennsylvania (3.07%)

Local EIT

2026 quarterly due dates: Apr 15, Jun 15, Sep 15, and Jan 15, 2027 (if a date falls on a weekend/holiday, pay next business day).

Notes & Assumptions

Federal brackets & standard deduction (2026): Uses IRS published amounts. SD = $16,100 (Single/MFS), $32,200 (MFJ), $24,150 (HoH). Top rate remains 37%. [1](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill)[2](https://www.cbsnews.com/news/irs-new-tax-brackets-2026/)
Self‑employment tax: 12.4% Social Security up to the $184,500 wage base (combined W‑2 + SE), plus 2.9% Medicare on all SE net earnings (0.9235 × SE profit). Additional 0.9% Medicare applies above filing‑status thresholds. Half of SE tax is deducted before computing federal income tax. [4](https://www.ssa.gov/OACT/COLA/cbb.html)[6](https://www.irs.gov/taxtopics/tc560)
QBI (Section 199A): Toggle ON assumes full 20% of qualified business income (approx. SE profit − ½ SE tax) if taxable income is at/below 2026 thresholds; above the thresholds, complex wage/UBIA rules can limit or eliminate the deduction (especially for SSTBs). For 2026, practitioner guidance reflects permanence under OBBBA; confirm with your CPA for high‑income cases. [10](https://www.sdocpa.com/qualified-business-income-deduction-guide/)[11](https://www.hanson-cpa.com/qualified-business-income-deduction-made-permanent-under-obbba/)[12](https://legalclarity.org/when-does-qbi-phase-out-thresholds-by-filing-status/)
Pennsylvania: Flat 3.07% applied to (W‑2 + SE profit + other ordinary income ± PA adjustments). This simplifies PA’s distinct definitions; use the PA adjustment box to reconcile differences (e.g., items PA adds back or excludes). [7](https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2026/2026_rev-414i.pdf)
Estimated‑tax due dates: Federal and PA: Apr 15, Jun 15, Sep 15, Jan 15 (following year). [5](https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2)[9](https://revenue-pa.custhelp.com/app/answers/detail/a_id/246/~/who-should-make-estimated-payments-for-personal-income-tax%3F)
PA estimated‑payment trigger (2026): DOR guidance shows increasing thresholds; for 2026, non‑withheld PA‑taxable income ≥ $14,000 requires estimated payments. [8](https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforindividuals/pit/documents/2026/2026_rev-413i.pdf)
This tool is an educational estimator, not tax advice. For complex situations (multi‑state, depreciation/179, premium tax credits, NIIT, credits), we’ll tailor a pro version.

Estimated Tax Calculator