預計四個月的稅務計算器 (IRS 1040-ES表格)

使用方法

1. 1
   第1步：開啟預計四個月的稅務計算器 (IRS 1040-ES表格)並輸入內容

   輸入數字或文字、新增檔案，或選擇所需選項。不會上傳任何內容：一切都保留在您的瀏覽器中。

2. 2
   第2步：預計四個月的稅務計算器 (IRS 1040-ES表格)能做什麼

   根據國稅局的安全港口規則,.

3. 3
   第3步：查看結果並比較

   結果會立即顯示。更改一個數值，看看答案如何變化，然後保留符合您情況的數字。

4. 4
   第4步：複製或儲存

   複製結果或下載。做重要決定前，請向官方來源或專業人士確認。

關於此工具

Enter your expected income for the year, your deductions, credits and tax withheld, and last year's tax. The tool computes income tax and self-employment tax, applies the safe harbor (90% of this year's tax or 100% of last year's, 110% when last year's AGI was over $150,000) and shows the four payments.

如何計算金額

Self-employment tax is 15.3% of 92.35% of net profit (12.4% Social Security up to the wage base plus 2.9% Medicare). Half of it is deducted from income. Income tax uses the federal brackets for the year you choose, after the larger of the standard deduction and your itemized deductions.

沒有安全港口

You avoid the underpayment penalty if you pay at least 90% of this year's tax or 100% of last year's tax (110% when last year's AGI was above $150,000, or $75,000 if married filing separately). If you expect to owe less than $1,000 after withholding, no estimated payments are needed.

預期日期

付款期限為下一年的4月15日,6月15日,9月15日和1月15日.週末或假期的日期會移至下一個工作日.

計算示例

Single in 2026 with $90,000 of self-employment profit, no withholding, and $14,000 of tax on last year's return: self-employment tax is $12,717 and income tax $9,571, so the year's tax is $22,288. 90% of that is $20,059, but 100% of last year's tax is only $14,000, so you can pay $14,000, which is $3,500 each quarter, and still be inside the safe harbor.

獲得最佳結果的提示

在相信結果之前先檢查每一個輸入項，因為一個錯誤的數字就會改變整個答案。請使用工資單、賬單、證書或合同上的準確數字，並記下計算日期。稅率、門檻和規則會不時變化，因此對於稅費和法律事務，請將結果視為估算，並與本頁註明的官方來源核對。您可以嘗試任意多個方案；不會儲存或傳送任何內容，重新整理頁面會清空輸入。