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Estimated Tax Payments for Expats

Calculate your 2026 quarterly estimated tax payments (Form 1040-ES) and avoid underpayment penalties while living abroad.

Income & Tax Profile

Filing Status

Total Gross Income (USD)

Prior Year Tax Liability From last year's Form 1040, line 24

Prior Year AGI Used for the 100% / 110% prior-year safe harbor

Exclusions & Deductions

FEIE Amount Claimed (if applicable)

Foreign Housing Exclusion

Self-Employment Income (USD) SE tax applies even with FEIE

Tax Withheld / FTC Expected Withholding + Foreign Tax Credits

Safe Harbor Method

Current-Year Method: Pay 90% of your estimated current-year tax liability in four equal instalments. Good if income is lower than prior year.

Payments Already Made This Year (USD)

Expat-Specific Options

Using the automatic 2-month extension
US expats living outside the US on April 15 get an automatic extension to June 15 for filing (but NOT for payment — interest accrues from April 15) Filed for Oct 15 extension (Form 4868)
An additional 4 months from June 15 for expats. Still does not extend payment deadline. No US-source withholding (no W-2)
If no employer withholds US tax, estimated payments are your only way to avoid penalties

2026 Estimated Payments

Est. Annual Tax

Required Total

Still to Pay

Per Quarter

2026 Quarterly Deadlines

Q1 2026

April 15, 2026

Jan 1 - Mar 31

Q2 2026

June 15, 2026

Apr 1 - May 31

Q3 2026

September 15, 2026

Jun 1 - Aug 31

Q4 2026

January 15, 2027

Sep 1 - Dec 31

Tax Calculation

Gross Income$0

Less: FEIE + Housing$0

Less: ½ SE Tax Deduction$0

Less: Standard Deduction$0

Taxable Income$0

Income Tax$0

Self-Employment Tax$0

Less: Credits & FTC$0

Estimated Annual Tax$0

Underpayment Penalty (IRC §6654)

The IRS can charge a penalty if you owe more than $1,000 at filing and haven't paid enough through withholding or estimated payments. Safe harbors:

Pay 90% of current year tax, OR
Pay 100% of prior year tax (110% if prior-year AGI > $150k)

How to Pay

IRS Direct Pay — free at IRS.gov (bank account)
EFTPS — Electronic Federal Tax Payment System (enroll in advance)
Form 1040-ES — paper cheque with payment voucher
Note: International wire to IRS is possible but complex — use EFTPS if possible

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