US 2028 Quarterly Estimated Tax

2028 estimated tax safe harbor: pay 100% of prior year tax (110% if AGI > $150k) OR 90% of current year. Avoid 3-8% APR underpayment penalty.

Prior year tax ($)

Prior year AGI ($)

2028 expected withhold ($)

Quarterly

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Safe Harbor

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Prior year tax × safe harbor	—
Safe harbor amount	—
Quarterly estimated tax 2028	—

Quarterly estimated tax 2028: pay 100% of prior year tax (110% if AGI > $150k MFS $75k) OR 90% of current year to satisfy safe harbor. Avoid underpayment penalty (~3-8% APR). Due dates: April 15, June 15, September 15, January 15 of following year. RSU/freelance/investment income common triggers.

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Last updated May 2026. Sources: IRS.