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How much 1040-ES should you pay this quarter?

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Math built on IRS Rev. Proc. 2025-32 and 2024-40. Updated for 2026.

You

Filing status, tax year, and which quarter you're paying.

Filing status
Tax year
Quarter

This year so far (YTD)

Totals since January 1. Round to the nearest dollar is fine.

1099 revenue, client payments, platform payouts โ€” before expenses.

Receipts, mileage, software, home office โ€” deductible expenses YTD.

Box 1 of pay stubs, Medicare-eligible. Used to subtract from the Social Security wage base before SE tax.

Interest, dividends, capital gains, rental โ€” YTD. Excludes W-2 wages.

Federal withholding from W-2 or other sources YTD.

Sum of earlier quarterly 1040-ES payments for this tax year.

Last year

Used for IRS safe-harbor (pay 100% of last year's tax, or 110% if high AGI, and you're protected from underpayment penalty).

Line 11 on your 2024 Form 1040, or ask your CPA.

Line 24 on your 2024 return, or ask your CPA.

Itemized deductions (optional)

Leave blank to use the standard deduction for your filing status and year.

Mortgage interest + SALT + charity + medical (above threshold). Leave blank to use the standard deduction.