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Reseller tax set-aside estimator

What to put aside from your 2026 resale profit — self-employment tax exactly, income tax roughly — and when it’s due.What to put aside for 2026 tax.

Example · $9,115.00 profit

EstimateTax year 2026

$2,304.43

Set aside for 2026 · 25.3% of your $9,115.00 profit

Each quarter
$576.11four payments
SE tax
$1,287.9015.3% on 92.35%
Income tax
$1,016.53rough, 12%

A starting figure, not your tax bill. Self-employment tax is exact; income tax is a rough flat-rate estimate.

IRS figures as of Oct 13, 2026 · not tax advice. How much of each $100 ↓

Your 2026 example · change any line

resale income minus costs and fees (Schedule C net profit)

Set aside $2,304.43 · $576.11 a quarterall ↓

example — use the top rate on your own return

your state’s rate; some have none

from a job, for the Social Security cap

sets the 0.9% Medicare line

estimated payments or extra withholding toward this, so far

How much of each $100 to put aside

drawn to scale

Show
How much of each $100 of profit to set aside, drawn to scaleOf $100.00 of profit: Self-employment tax $14.13; Income tax, rough $11.15; Yours to keep $74.72.Set aside $25.28 of each $100$14.13Self-employmenttax15.3% on 92.35%$11.15Income tax, roughyour top rate, flat$74.72Yours to keep74.7% of it
  • self-employment tax
  • income tax
  • yours

Each $100 shows your year’s average rate (25.3%); small sales and big ones share it. Switch to the whole year for the exact figures.

2026 estimated-tax due dates

  1. 1Apr 15, 2026$576.11
  2. 2Jun 15, 2026$576.11
  3. 3Sep 15, 2026$576.11
  4. 4Jan 15, 2027$576.11

You don’t have to make the payment due January 15, 2027, if you file your 2026 return by February 1, 2027, and pay the entire balance due with it.

Estimate by Seller Fee Desk · IRS figures as of October 13, 2026 · not tax advice

Line by line

How the set-aside is worked out
Expected 2026 profitSchedule C net profit$9,115.00
Net earnings from self-employment$9,115.00 × 92.35%$8,417.70
Social Security12.4% × $8,417.70$1,043.79
Medicare2.9% × $8,417.70$244.11
Self-employment taxSchedule SE$1,287.90
Deductible half of SE taxlowers the income-tax base, not added$643.95
Income tax, rough12% × ($9,115.00 − $643.95)$1,016.53
Estimated tax on this profit25.3% of profit$2,304.43

Who must pay estimated tax

Expect to owe at least $1,000 for 2026 after withholding and refundable credits, and expect withholding and credits to be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000, or $75,000 if married filing separately).

Federal tax brackets: Not modeled — We use the single top rate you enter; your return applies brackets (checked October 13, 2026).

Qualified business income deduction: Not modeled — The 20% QBI deduction (now permanent) may lower your income tax; it depends on your whole return (checked October 13, 2026).

Credits and state specifics: Not modeled — Depend on your whole return (checked October 13, 2026).

Safe-harbor computation: Not modeled — Needs your 2025 tax and AGI (checked October 13, 2026).

IRS figures as of · verified

What to put aside from your 2026 resale profit — self-employment tax exactly, income tax roughly — and when it’s due.What to put aside for 2026 tax.

How the math works

Every rate, threshold and date below is read from the IRS and Social Security pages on the date shown; 2027 figures aren’t published yet.

  1. Net earnings from self-employmentprofit × 92.35%IRS: Self-employment tax · page dated June 27, 2026 · read October 13, 2026
  2. No self-employment tax under $400if net earnings are under $400 (tested before rounding), there is no self-employment taxIRS: Self-employment tax · page dated June 27, 2026 · read October 13, 2026; IRS Publication 334 (2025) · page dated April 30, 2026 · read October 13, 2026
  3. Social Security part12.4% × net earnings, but only up to the 2026 wage base of $184,500 less your W-2 Social Security wagesSSA: Contribution and benefit base · read October 13, 2026; IRS: Self-employment tax · page dated June 27, 2026 · read October 13, 2026
  4. Medicare part2.9% × all net earnings — together with Social Security, the 15.3% self-employment taxIRS: Self-employment tax · page dated June 27, 2026 · read October 13, 2026
  5. Additional Medicare tax0.9% on net earnings above $200,000 (single, head of household), $250,000 (married filing jointly) or $125,000 (married filing separately), less your wagesIRS: Self-employment tax · page dated June 27, 2026 · read October 13, 2026
  6. Deductible halfhalf of the self-employment tax (not the additional Medicare tax) comes off the income that income tax is figured onIRS Publication 334 (2025) · page dated April 30, 2026 · read October 13, 2026
  7. Income tax — rough on purpose(profit − deductible half) × the one federal rate you enter; the state part uses the same base × your state rateNo brackets, credits or deductions such as QBI: the real figure depends on your whole return.
  8. Quarterly paymentsset-aside ÷ 4, due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027You don’t have to make the payment due January 15, 2027, if you file your 2026 return by February 1, 2027, and pay the entire balance due with it. Form 1040-ES (2026) · read October 13, 2026

IRS figures as of · verified

How the numbers are checked

  1. Read on the IRS’s, SSA’s and state agencies’ own pages. Every threshold, rate and due date comes from the agency’s own instructions, notices and pages, with the date it was read. News and forum posts wait until the agency confirms them.
  2. Tested to the cent. Every calculator runs on one engine, and its arithmetic is covered by automated tests with worked examples — so the same sale gives the same numbers on every page.
  3. Honest about gaps. A rule that can’t be confirmed shows “Not modeled” with the reason. A rule with two fair readings shows a range, and the comparison ranks by the lower one.
  4. Dated and logged. Tax figures are re-checked when the agencies publish new ones; every fee and price change goes into the public fee change log with its effective date.

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Sources

  1. IRS: Self-employment tax (page dated June 27, 2026)IRS · read
  2. IRS Publication 334 (2025) (page dated April 30, 2026)IRS · read
  3. SSA: Contribution and benefit baseSSA · read
  4. Form 1040-ES (2026)IRS · read