Required annual payment = the lesser of 90% of this year's tax or 100% of last year's tax (110% when last year's AGI exceeds $150,000, or $75,000 if married filing separately). IRC §6654(d)(1). Use the tax shown on the return (Form 1040, line 24 basis). Withholding counts toward the total. The prior-year test applies only if last year was a full 12-month year with a filed return. These thresholds are fixed by statute and are not inflation-indexed, so the federal rules are the same for every year from 2026 through 2030.
2
Federal Safe Harbor Analysis
3
State Safe Harbor Reference
Read first. Only the states marked Verified were checked against a state source (state forms or guidance) in preparing this tool. Every other state shows "Not verified" and no amounts. Do not rely on this page for those states; confirm the percentages, thresholds and due dates with the state department of revenue.
State
Status
Rule (current / prior)
Annual Safe Harbor
Q1 Payment
Due Dates
Source / Notes
State safe harbor amounts use the state tax entered above and the verified rule for that state. Actual amounts depend on state-specific AGI definitions, filing status adjustments and thresholds. State due dates move to the next business day under state rules when they fall on a weekend or holiday (confirm with the state). State rules were verified against the latest state forms and guidance available on October 29, 2026 (California 2026 Form 540-ES instructions; New York 2025 Form IT-2105.9 instructions; New Jersey estimated payment guide; Virginia Tax guidance; Iowa IA 1040 instructions) and are assumed unchanged for later years.
4
Your State - Detailed Schedule
This tool is for informational purposes only and does not constitute tax advice. Tax determinations are fact-specific. Consult a qualified tax professional before making any filing or planning decisions. Federal figures are fixed by statute; state rules marked Verified were checked against the sources cited. Last verified: October 29, 2026. A tk.cpa resource - tk.cpa.
Nothing on this page constitutes legal, tax, accounting, or professional advice, and no professional relationship is created by your use of this website. CPA Validated is an educational website for information purposes only. Information should be verified against current primary authority, including the Internal Revenue Code, Treasury regulations, IRS guidance, and applicable state or local law, before being relied upon or acted on. Calculator outputs are estimates only and may be incomplete or inaccurate depending on the facts, assumptions, and inputs used. CPA Inc. and tk.cpa disclaim liability to the fullest extent permitted by law. Full disclaimer: cpavalidated.com/disclaimer.html