Annual Tax Liability
$31,183
Quarterly Payment
$7,796
Safe Harbor Amount
$16,500
When are quarterly estimated taxes due?
For the 2025 tax year, quarterly estimated tax payments are due: Q1 on April 15, 2025; Q2 on June 16, 2025; Q3 on September 15, 2025; and Q4 on January 15, 2026. If a due date falls on a weekend or holiday, the deadline moves to the next business day.
What is the underpayment penalty?
The IRS charges an underpayment penalty if you owe $1,000 or more in taxes after subtracting withholdings and credits, and you did not pay at least 90% of your current year tax or 100% of your prior year tax (110% if AGI exceeds $150,000). The penalty is calculated on underpaid amounts at the federal short-term rate plus 3%.
What is the safe harbor rule?
The safe harbor rule protects you from underpayment penalties. You can avoid penalties by paying the lesser of: (1) 100% of your current year tax liability, or (2) 110% of your prior year tax liability (100% if AGI is $150,000 or less). Meeting either threshold means no penalty, even if you owe at filing time.
IRS-Aligned: This calculator uses 2025 IRS tax rates, SE tax rates, and estimated tax rules. For complex situations involving multiple income sources, consult a tax professional.
Disclaimer: This calculator provides estimates based on current IRS rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your filing status, state of residence, deductions, and individual circumstances. Always consult a qualified tax professional or CPA before making financial decisions. Read our terms
This calculator uses official rates and thresholds from:
- IRS Form 1040-ES — Estimated Tax for Individuals
- IRS Publication 505 — Tax Withholding and Estimated Tax
- IRS Publication 334 — Tax Guide for Small Business
Last verified: March 2026 · Tax year 2025. Results are indicative — consult a qualified accountant for personalised advice.