Updated October 18, 2026. Quick answer: The 2026 Estimated Tax Worksheet in Form 1040-ES is 15 lines that turn an income forecast into a required annual payment. You stop if your required payment after withholding is zero or less (line 14a) or if the 2026 tax after withholding is under $1,000 (line 14b). The required annual payment is the smaller of 90% of the 2026 estimate or the prior-year figure on line 12b. For 2026 the last installment is due January 15, 2027.
IRS worksheets read line by line: W-4 Multiple Jobs Worksheet.
Related reading on this site: IRS Publication 17, IRS Publication 334 and IRS Publication 505.
IRS trust and estate tax forms, read line by line: Form 1041-ES, Form 1041-ES due dates and Form 1041-T.
IRS worksheets from the 2025 Form 1040 instructions, read line by line: Self-Employed Health Insurance Deduction Worksheet.
Quick reference
| Item | As printed in Form 1040-ES (2026) |
|---|---|
| Required payment test 1 | 90% of the 2026 total estimated tax (line 12a) |
| Required payment test 2 | Prior year’s tax, 110% if 2025 AGI was over $150,000 (line 12b) |
| Stop test | Result under $1,000 after withholding (line 14b) |
| Last 2026 installment | January 15, 2027 |
What the worksheet is for
The package explains the method. You will need “The 2026 Estimated Tax Worksheet;” “The Instructions for the 2026 Estimated Tax Worksheet;” and “The 2026 Tax Rate Schedules;” plus your 2025 return as a guide. Estimated tax exists for income without withholding, and this page covers the worksheet itself; the rules for who must pay are on Form 1040-ES instructions.
| Line | What it asks |
|---|---|
| Line 1 | Adjusted gross income you expect in 2026 (see instructions) |
| Line 2a to 2d | Deductions: itemized or standard, the qualified business income deduction, and a Schedule 1-A deduction, added on line 2d |
| Line 3 | “Subtract line 2d from line 1” |
| Line 4 | Tax on line 3 from the 2026 Tax Rate Schedules |
| Line 5 and 6 | Alternative minimum tax, then add lines 4 and 5 |
| Line 7 | Credits (see instructions) |
| Line 8 | “Subtract line 7 from line 6. If zero or less, enter -0-” |
| Line 9 and 10 | Self-employment tax and other taxes |
| Line 11a to 11c | Add lines 8 through 10, subtract refundable credits, and reach the total 2026 estimated tax |
| Line 12a to 12c | “Required annual payment to avoid a penalty. Enter the smaller of line 12a or 12b” |
| Line 13 | Income tax withheld and estimated to be withheld during 2026 |
| Line 14a and 14b | The two stop tests |
| Line 15 | The first installment |
Lines 1 to 8: income, deductions, tax and credits
Line 1 starts from the forecast: “Adjusted gross income you expect in 2026 (see instructions)” Self-employed filers adjust it: “If you are self-employed, be sure to take into account the deduction for self-employment tax.”
Line 2a takes either route: “If you plan to itemize deductions, enter the estimated total of your itemized deductions.” “If you don’t plan to itemize deductions, enter your standard deduction plus up to $1,000 ($2,000 for married filing jointly) for charitable contributions made by cash or check (see Pub. 505).”
Line 4 uses the rate schedules in the package, and line 7 has a 2026 caution. The instructions say that “the following credits can’t be claimed in 2026.” The list includes “Credit for energy efficient home improvements.” and “Credit for residential clean energy systems.” See Form 5695 for the 2025 versions.
Lines 9 and 10: self-employment tax and other taxes
Line 9 uses a separate worksheet. The package says to use only “92.35% (0.9235) of your total net profit from self-employment.” The worksheet then multiplies by 2.9% for Medicare and, up to the Social Security maximum of $184,500, by 12.4%. Half the result is the deduction that comes off line 1: “Multiply line 10 by 50% (0.50).”
Line 10 pulls in other taxes. For high earners the instructions point to two forms: “For information about the Additional Medicare Tax, see the Instructions for Form 8959.” and “For information about the Net Investment Income Tax, see the Instructions for Form 8960.” See Form 8959 and Form 8960. The Form 8959 instructions add a rule about how the payments are applied: “Any estimated tax payments you make will apply to any and all taxes on your tax return, including any Additional Medicare Tax.” “You can’t designate any estimated tax payments specifically for Additional Medicare Tax.”
Lines 11 to 15: the required payment and the installment
Line 12a is 90% of the estimate: “Multiply line 11c by 90% (662/3% for farming and fishing)” Line 12b is the prior-year test. The instructions add a high-income rule: “If the AGI shown on your 2025 return is more than $150,000 ($75,000 if married filing separately for 2026), enter 110% of your 2025 tax as figured next.”
The two stop tests are printed on the form. Line 14a: “Is the result zero or less?” “Yes. Stop here. You are not required to make estimated tax payments.” Line 14b: “Is the result less than $1,000?”
Line 15 is the installment: “enter ¼ of line 14a (minus any 2025 overpayment that you are applying to this installment)”. The payments are “April 15, 2026”, “June 15, 2026”, “Sept. 15, 2026” and “Jan. 15, 2027”. The last one has an exception: “You don’t have to make the payment due January 15, 2027, if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return.”
A worked illustration
Illustration, computed here with assumed inputs and not an IRS example. A single filer expects line 1 adjusted gross income of $100,000 and itemized deductions of $30,000, so line 3 is $70,000. Schedule X in the package charges $5,800.00 plus 22% of the amount over $50,400 for a line 3 between $50,400 and $105,700. The amount over is $19,600, 22% of it is $4,312, and line 4 is $10,112.
With no credits, no self-employment tax and no other taxes, line 11c is $10,112. Line 12a is computed as 90% of that, $9,100.80. Prior-year tax of $10,000 (assumed; no 110% rule because 2025 AGI is under $150,000) makes line 12c the smaller figure, $9,100.80. In the computed lines below, $7,000 is withheld on line 13 (assumed), and line 14a is computed as $9,100.80 minus $7,000, or $2,100.80, and line 14b is computed as $10,112 minus $7,000, or $3,112, which is $1,000 or more, so payments are required. Line 15 is computed as one quarter of line 14a, $525.20.
The edition read for this page is Form 1040-ES (2026), the package irs.gov served when it was read on 2026-10-18. The worked illustration is computed here from the 2026 Tax Rate Schedule X printed in that package and is not an IRS example. Check the revision printed on the form you use, because a later revision can change the lines, the rate schedules and the due dates.
Common mistakes
- Stopping at line 14a without checking line 14b. The form has two stop tests, and the second is whether the 2026 estimate less withholding is under $1,000.
- Using 100% of last year’s tax when 2025 AGI was more than $150,000. The instructions require 110% ($75,000 for married filing separately for 2026).
- Claiming a credit that cannot be claimed in 2026. The instructions list the energy efficient home improvement credit and the residential clean energy credit among them.
- Ignoring the deduction for self-employment tax on line 1. Half of the self-employment tax figured on the separate worksheet comes off expected AGI.
Related: Form 1040-ES instructions, estimated tax due dates 2027, safe harbor estimated taxes in retirement, first year quarterly estimated taxes, and Form 1040 line 38 estimated tax penalty.
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Answer againSources
- 2026 Form 1040-ES, Estimated Tax for Individuals: https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- 2025 Instructions for Form 8959, Additional Medicare Tax: https://www.irs.gov/pub/irs-pdf/i8959.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.