Expected federal liability, required annual funding and the selected installment are separate results. State estimates and ordinary W-2 payroll are excluded from federal installments; withholding and dated payments are credited separately, so a funding target may still leave a filing balance.
From annual facts to required funding
Base SE tax applies to 92.35% of business profit once net earnings reach $400, with the owner's remaining Social Security wage base and uncapped Medicare earnings. Eligible health and SEP deductions reduce income-tax/QBI bases, not SE earnings; the deductible half excludes Additional Medicare.
One-business QBI uses adjusted earnings, dated SSTB/wage/UBIA restrictions and the taxable-income cap excluding net capital gains and qualified dividends. The 2026 active minimum may override that ordinary cap when applicable QBI reaches $1,000 and participation is established; consequential unknown eligibility keeps the result partial.
The ordinary target is the lower of 90% of current federal tax or 100% of eligible full-year prior tax, increased to 110% when prior AGI exceeds $150,000 ($75,000 for MFS). The separate no-prior-tax exception requires full-year eligibility facts; unanswered facts leave funding unresolved rather than assuming a zero obligation.
Expected federal liability, required annual funding and the selected installment are separate results. State estimates and ordinary W-2 payroll are excluded from federal installments; withholding and dated payments are credited separately, so a funding target may still leave a filing balance.
Timing, withholding and uneven income
Monthly facts feed the same annual receipt for periods ending after 3,5,8 and 12 months, with annualization factors 4/2.4/1.5/1 and cumulative percentages 22.5%/45%/67.5%/90%. Enter eligible period credits directly without multiplying them like income; UBIA is a month-end stock, and unused regular-installment capacity carries forward.
The dated illustration applies simple daily underpayment segments: published 2025 rates are 7%, and 2026 quarters use 7%/6%/7%/7%. No 2027 rate is extrapolated; missing rates leave an explicit known subtotal, and relief, waivers and Form 2210 filing certification remain outside scope.
Equal withholding treats the declared full-year forecast as four allocated credits, while actual-date mode uses entered withholding events. Estimated payments and applied credits are assigned to the oldest unpaid installment, so a late catch-up reduces later accrual but does not erase earlier unpaid days.
Ordinary 2026 due dates are April 15, June 15, September 15 and January 15,2027; 2025 Q2 was June 16. Dates, amounts and withholding allocations update together when the year changes; special relief and disaster extensions are not assumed.
State assumptions and reviewed records
State amounts stay separate from federal funding: choose your reviewed estimate, a labeled California published-table illustration, or the preserved mixed-undated legacy comparison. California 2026 uses the published 2025 table as an estimate, not final 2026 law; state installments, residency allocation, AMT and unentered credits require separate review.
Draft saving is opt-in and stays on this device; reviewed sharing opens blank by default, and including amounts/history requires a deliberate choice. An opened full or blank link retains priority across Reload until a successful explicit save selects the edited draft; exports and calendar reminders never initiate payments.
Use the annual bridge, dated timeline and monthly comparison tables to check each chart against its numbers before relying on a headline. Copy, CSV and print include the reviewed inputs, assumptions, selected method, policy versions and known or unresolved amounts; calendar files contain reminders rather than payment authorizations.
The invoice reserve ratio is remaining modeled federal tax divided by positive business profit, not a universal percentage or an instruction to pay that amount today. Scenario Analysis changes only the primary income amount while keeping other declared facts fixed, making the difference traceable to the same annual receipt.