A self employment tax calculator and quarterly estimated tax planner for 2026.
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Use this when the user asks how much self-employment tax or total federal tax they owe for 2026 on 1099 income: a self employment tax calculator or 1099 tax calculator, 'I made 60k on 1099, how much do I owe', 'how much to set aside for taxes as a freelancer', DoorDash/Uber/Etsy gig income taxes, or 1099 income on top of a W-2 job. Computes Schedule SE self-employment tax (92.35% of net profit, 12.4% Social Security up to the $184,500 wage base minus W-2 wages, 2.9% Medicare, 0.9% Additional Medicare Tax), the deductible half, the QBI deduction, 2026 federal income tax with the standard deduction and child tax credit, withholding offset, and the percent of profit to set aside. Returns a PDF worksheet and a calendar file. For whether quarterly payments are needed, how much to pay each quarter, safe-harbor amounts, or a missed payment, use plan_quarterly_payments. Federal only; does not file taxes, compute state tax, or give tax advice. Do not use for explaining what a 1099 form is or for filing a return.
2026 federal filing status, e.g. single. Values: single, married_joint, married_separate, head_of_household, qualifying_surviving_spouse.
Two-letter US state code, e.g. TX. Only used to say whether state income tax applies; state tax is not calculated.
2026 W-2 wages from a job (Social Security wages, box 3) in USD, e.g. 40000. These reduce the room under the $184,500 Social Security wage base.
Other taxable income taxed at ordinary rates in USD, e.g. 1200 of interest or unemployment. Long-term capital gains and qualified dividends are not supported.
Whether the business qualifies for the 20% qualified business income (QBI) deduction, e.g. true (default). Set false to leave it out.
Other nonrefundable credits the user already knows in USD, e.g. 1000 (child care or education credits).
married_joint only: spouse's W-2 wages in USD, e.g. 65000.
Deductible 2026 business expenses in USD (Schedule C), e.g. 12000 for mileage, phone, software, home office. Expenses larger than income create a loss.
Qualifying children under 17 at the end of 2026 for the $2,200 child tax credit, e.g. 2.
Federal income tax expected to be withheld from 2026 paychecks (W-2 box 2), for both spouses if joint, e.g. 4500.
Total itemized deductions in USD if the user itemizes, e.g. 35000. The larger of this and the 2026 standard deduction is used.
How many filers are 65 or older by the end of 2026 (born before Jan 2, 1962), e.g. 1. Adds the extra standard deduction and the $6,000 senior deduction.
W-2 wages the business paid to employees in 2026 in USD, e.g. 0 for a solo freelancer. Only used for the QBI wage limit above the threshold.
Expected 2026 gross 1099 / self-employment income in USD before expenses, e.g. 85000 (freelance, contractor, DoorDash, Uber, Etsy). If the user only knows net profit, put it here and leave business_expenses out.
Deductible SEP-IRA or solo 401(k) contributions for 2026 in USD, e.g. 10000. Contribution limits are not checked.
married_joint only: spouse's business expenses in USD, e.g. 4000.
Cash gifts to charity in USD, e.g. 500. Non-itemizers deduct up to $1,000 ($2,000 joint) starting in 2026.
Only matters when taxable income is above the 2026 QBI threshold ($201,750; $403,500 joint): true for a specified service business (consulting, health, law, accounting, financial services, performing arts, athletics), false otherwise, e.g. false. If omitted, the lower SSTB result is used.
married_joint only: spouse's gross self-employment income in USD, e.g. 30000. Each spouse's self-employment tax is figured separately.
Self-employed health insurance premiums paid in 2026 in USD, e.g. 6000 (deduction, capped at business profit).
Use this when the user asks how much self-employment tax or total federal tax they owe for 2026 on 1099 income: a self employment tax calculator or 1099 tax calculator, 'I made 60k on 1099, how much do I owe', 'how much to set aside for taxes as a freelancer', DoorDash/Uber/Etsy gig income taxes, or 1099 income on top of a W-2 job. Computes Schedule SE self-employment tax (92.35% of net profit, 12.4% Social Security up to the $184,500 wage base minus W-2 wages, 2.9% Medicare, 0.9% Additional Medicare Tax), the deductible half, the QBI deduction, 2026 federal income tax with the standard deduction and child tax credit, withholding offset, and the percent of profit to set aside. Returns a PDF worksheet and a calendar file. For whether quarterly payments are needed, how much to pay each quarter, safe-harbor amounts, or a missed payment, use plan_quarterly_payments. Federal only; does not file taxes, compute state tax, or give tax advice. Do not use for explaining what a 1099 form is or for filing a return.
| Argument | Type | Description |
|---|---|---|
| state | string | Two-letter US state code, e.g. TX. Only used to say whether state income tax applies; state tax is not calculated. |
| w2_wages | number | 2026 W-2 wages from a job (Social Security wages, box 3) in USD, e.g. 40000. These reduce the room under the $184,500 Social Security wage base. |
| other_income | number | Other taxable income taxed at ordinary rates in USD, e.g. 1200 of interest or unemployment. Long-term capital gains and qualified dividends are not supported. |
| qbi_eligible | boolean | Whether the business qualifies for the 20% qualified business income (QBI) deduction, e.g. true (default). Set false to leave it out. |
| filing_status* | string | 2026 federal filing status, e.g. single. Values: single, married_joint, married_separate, head_of_household, qualifying_surviving_spouse. |
| other_credits | number | Other nonrefundable credits the user already knows in USD, e.g. 1000 (child care or education credits). |
| spouse_w2_wages | number | married_joint only: spouse's W-2 wages in USD, e.g. 65000. |
| business_expenses | number | Deductible 2026 business expenses in USD (Schedule C), e.g. 12000 for mileage, phone, software, home office. Expenses larger than income create a loss. |
| children_under_17 | integer | Qualifying children under 17 at the end of 2026 for the $2,200 child tax credit, e.g. 2. |
| federal_withholding | number | Federal income tax expected to be withheld from 2026 paychecks (W-2 box 2), for both spouses if joint, e.g. 4500. |
| itemized_deductions | number | Total itemized deductions in USD if the user itemizes, e.g. 35000. The larger of this and the 2026 standard deduction is used. |
| age_65_or_older_count | integer | How many filers are 65 or older by the end of 2026 (born before Jan 2, 1962), e.g. 1. Adds the extra standard deduction and the $6,000 senior deduction. |
| business_w2_wages_paid | number | W-2 wages the business paid to employees in 2026 in USD, e.g. 0 for a solo freelancer. Only used for the QBI wage limit above the threshold. |
| self_employment_income | number | Expected 2026 gross 1099 / self-employment income in USD before expenses, e.g. 85000 (freelance, contractor, DoorDash, Uber, Etsy). If the user only knows net profit, put it here and leave business_expenses out. |
| retirement_contributions | number | Deductible SEP-IRA or solo 401(k) contributions for 2026 in USD, e.g. 10000. Contribution limits are not checked. |
| spouse_business_expenses | number | married_joint only: spouse's business expenses in USD, e.g. 4000. |
| cash_charitable_donations | number | Cash gifts to charity in USD, e.g. 500. Non-itemizers deduct up to $1,000 ($2,000 joint) starting in 2026. |
| is_specified_service_business | boolean | Only matters when taxable income is above the 2026 QBI threshold ($201,750; $403,500 joint): true for a specified service business (consulting, health, law, accounting, financial services, performing arts, athletics), false otherwise, e.g. false. If omitted, the lower SSTB result is used. |
| spouse_self_employment_income | number | married_joint only: spouse's gross self-employment income in USD, e.g. 30000. Each spouse's self-employment tax is figured separately. |
| self_employed_health_insurance | number | Self-employed health insurance premiums paid in 2026 in USD, e.g. 6000 (deduction, capped at business profit). |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"filing_status"
],
"properties": {
"state": {
"type": "string",
"maxLength": 30,
"description": "Two-letter US state code, e.g. TX. Only used to say whether state income tax applies; state tax is not calculated."
},
"w2_wages": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "2026 W-2 wages from a job (Social Security wages, box 3) in USD, e.g. 40000. These reduce the room under the $184,500 Social Security wage base."
},
"other_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Other taxable income taxed at ordinary rates in USD, e.g. 1200 of interest or unemployment. Long-term capital gains and qualified dividends are not supported."
},
"qbi_eligible": {
"type": "boolean",
"description": "Whether the business qualifies for the 20% qualified business income (QBI) deduction, e.g. true (default). Set false to leave it out."
},
"filing_status": {
"enum": [
"single",
"married_joint",
"married_separate",
"head_of_household",
"qualifying_surviving_spouse"
],
"type": "string",
"description": "2026 federal filing status, e.g. single. Values: single, married_joint, married_separate, head_of_household, qualifying_surviving_spouse."
},
"other_credits": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Other nonrefundable credits the user already knows in USD, e.g. 1000 (child care or education credits)."
},
"spouse_w2_wages": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "married_joint only: spouse's W-2 wages in USD, e.g. 65000."
},
"business_expenses": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Deductible 2026 business expenses in USD (Schedule C), e.g. 12000 for mileage, phone, software, home office. Expenses larger than income create a loss."
},
"children_under_17": {
"type": "integer",
"maximum": 20,
"minimum": 0,
"description": "Qualifying children under 17 at the end of 2026 for the $2,200 child tax credit, e.g. 2."
},
"federal_withholding": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Federal income tax expected to be withheld from 2026 paychecks (W-2 box 2), for both spouses if joint, e.g. 4500."
},
"itemized_deductions": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Total itemized deductions in USD if the user itemizes, e.g. 35000. The larger of this and the 2026 standard deduction is used."
},
"age_65_or_older_count": {
"type": "integer",
"maximum": 2,
"minimum": 0,
"description": "How many filers are 65 or older by the end of 2026 (born before Jan 2, 1962), e.g. 1. Adds the extra standard deduction and the $6,000 senior deduction."
},
"business_w2_wages_paid": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "W-2 wages the business paid to employees in 2026 in USD, e.g. 0 for a solo freelancer. Only used for the QBI wage limit above the threshold."
},
"self_employment_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Expected 2026 gross 1099 / self-employment income in USD before expenses, e.g. 85000 (freelance, contractor, DoorDash, Uber, Etsy). If the user only knows net profit, put it here and leave business_expenses out."
},
"retirement_contributions": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Deductible SEP-IRA or solo 401(k) contributions for 2026 in USD, e.g. 10000. Contribution limits are not checked."
},
"spouse_business_expenses": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "married_joint only: spouse's business expenses in USD, e.g. 4000."
},
"cash_charitable_donations": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Cash gifts to charity in USD, e.g. 500. Non-itemizers deduct up to $1,000 ($2,000 joint) starting in 2026."
},
"is_specified_service_business": {
"type": "boolean",
"description": "Only matters when taxable income is above the 2026 QBI threshold ($201,750; $403,500 joint): true for a specified service business (consulting, health, law, accounting, financial services, performing arts, athletics), false otherwise, e.g. false. If omitted, the lower SSTB result is used."
},
"spouse_self_employment_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "married_joint only: spouse's gross self-employment income in USD, e.g. 30000. Each spouse's self-employment tax is figured separately."
},
"self_employed_health_insurance": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Self-employed health insurance premiums paid in 2026 in USD, e.g. 6000 (deduction, capped at business profit)."
}
}
}Use this when the user wants the quarterly estimated tax payment due dates for 2026 (tax year 2026: Apr 15, Jun 15, Sep 15, 2026 and Jan 15, 2027), which dates are past or next, the income period each payment covers, or calendar reminders (.ics) for those dates, with no income figures. Returns each date, days until it, and a calendar file. Does not calculate how much to pay; for amounts use plan_quarterly_payments. Do not use for state due dates or filing deadlines for the annual return.
| Argument | Type | Description |
|---|---|---|
| as_of_date | string | Today's date as YYYY-MM-DD, e.g. 2026-10-03, to mark past and upcoming due dates. Defaults to today. |
| quarterly_amount | number | Optional amount to show on each payment reminder in USD, e.g. 2500. |
| reminder_days_before | integer | Calendar reminder this many days before each due date, e.g. 3 (default). |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"properties": {
"as_of_date": {
"type": "string",
"maxLength": 10,
"description": "Today's date as YYYY-MM-DD, e.g. 2026-10-03, to mark past and upcoming due dates. Defaults to today."
},
"quarterly_amount": {
"type": "number",
"maximum": 10000000,
"minimum": 0,
"description": "Optional amount to show on each payment reminder in USD, e.g. 2500."
},
"reminder_days_before": {
"type": "integer",
"maximum": 30,
"minimum": 0,
"description": "Calendar reminder this many days before each due date, e.g. 3 (default)."
}
}
}Use this when the user asks whether they need to make quarterly or estimated tax payments for 2026 (Form 1040-ES), how much to pay each quarter, the safe-harbor amount to avoid an underpayment penalty, or how to catch up after a missed payment ('I missed my Q2 estimated payment'), including W-2 workers with 1099 side income who ask 'do I need quarterly payments'. Compares 90% of the 2026 estimate with the 2025 tax (100%, or 110% if 2025 AGI was over $150,000), subtracts W-2 withholding and payments already made, applies the $1,000 rule, and returns the amount for each due date (Apr 15, Jun 15, Sep 15, 2026; Jan 15, 2027) with past-due status, a calendar file with reminders, and a PDF worksheet. Federal only; does not compute the penalty amount, make payments, or give tax advice. Do not use for paying the IRS online or logging in to tax software.
| Argument | Type | Description |
|---|---|---|
| state | string | Two-letter US state code, e.g. TX. Only used to say whether state income tax applies; state tax is not calculated. |
| w2_wages | number | 2026 W-2 wages from a job (Social Security wages, box 3) in USD, e.g. 40000. These reduce the room under the $184,500 Social Security wage base. |
| as_of_date | string | Today's date as YYYY-MM-DD, e.g. 2026-10-03. Due dates before it count as past due. Defaults to today. |
| other_income | number | Other taxable income taxed at ordinary rates in USD, e.g. 1200 of interest or unemployment. Long-term capital gains and qualified dividends are not supported. |
| qbi_eligible |
| boolean |
| Whether the business qualifies for the 20% qualified business income (QBI) deduction, e.g. true (default). Set false to leave it out. |
| filing_status* | string | 2026 federal filing status, e.g. single. Values: single, married_joint, married_separate, head_of_household, qualifying_surviving_spouse. |
| other_credits | number | Other nonrefundable credits the user already knows in USD, e.g. 1000 (child care or education credits). |
| payment_target | string | avoid_penalty (default) pays the minimum safe-harbor amount from Form 1040-ES; pay_full_estimate pays the whole estimated balance so little is owed at filing. |
| prior_year_agi | number | Adjusted gross income on the 2025 return in USD, e.g. 160000. Over $150,000 ($75,000 married filing separately) the safe harbor is 110%. |
| prior_year_tax | number | Total tax on the 2025 return (Form 1040 line 24) in USD, e.g. 9800. Enables the prior-year safe harbor: 100% of it, or 110% if 2025 AGI was over $150,000 ($75,000 married filing separately), so also pass prior_year_agi. Use 0 if 2025 tax was zero. |
| spouse_w2_wages | number | married_joint only: spouse's W-2 wages in USD, e.g. 65000. |
| business_expenses | number | Deductible 2026 business expenses in USD (Schedule C), e.g. 12000 for mileage, phone, software, home office. Expenses larger than income create a loss. |
| children_under_17 | integer | Qualifying children under 17 at the end of 2026 for the $2,200 child tax credit, e.g. 2. |
| federal_withholding | number | Federal income tax expected to be withheld from 2026 paychecks (W-2 box 2), for both spouses if joint, e.g. 4500. |
| itemized_deductions | number | Total itemized deductions in USD if the user itemizes, e.g. 35000. The larger of this and the 2026 standard deduction is used. |
| reminder_days_before | integer | Calendar reminder this many days before each due date, e.g. 3 (default). |
| age_65_or_older_count | integer | How many filers are 65 or older by the end of 2026 (born before Jan 2, 1962), e.g. 1. Adds the extra standard deduction and the $6,000 senior deduction. |
| business_w2_wages_paid | number | W-2 wages the business paid to employees in 2026 in USD, e.g. 0 for a solo freelancer. Only used for the QBI wage limit above the threshold. |
| self_employment_income | number | Expected 2026 gross 1099 / self-employment income in USD before expenses, e.g. 85000 (freelance, contractor, DoorDash, Uber, Etsy). If the user only knows net profit, put it here and leave business_expenses out. |
| retirement_contributions | number | Deductible SEP-IRA or solo 401(k) contributions for 2026 in USD, e.g. 10000. Contribution limits are not checked. |
| spouse_business_expenses | number | married_joint only: spouse's business expenses in USD, e.g. 4000. |
| cash_charitable_donations | number | Cash gifts to charity in USD, e.g. 500. Non-itemizers deduct up to $1,000 ($2,000 joint) starting in 2026. |
| is_specified_service_business | boolean | Only matters when taxable income is above the 2026 QBI threshold ($201,750; $403,500 joint): true for a specified service business (consulting, health, law, accounting, financial services, performing arts, athletics), false otherwise, e.g. false. If omitted, the lower SSTB result is used. |
| spouse_self_employment_income | number | married_joint only: spouse's gross self-employment income in USD, e.g. 30000. Each spouse's self-employment tax is figured separately. |
| self_employed_health_insurance | number | Self-employed health insurance premiums paid in 2026 in USD, e.g. 6000 (deduction, capped at business profit). |
| estimated_payments_already_made | number | 2026 estimated tax payments already sent to the IRS in USD, in total, e.g. 3000. Used for catch-up after a missed payment. |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"filing_status"
],
"properties": {
"state": {
"type": "string",
"maxLength": 30,
"description": "Two-letter US state code, e.g. TX. Only used to say whether state income tax applies; state tax is not calculated."
},
"w2_wages": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "2026 W-2 wages from a job (Social Security wages, box 3) in USD, e.g. 40000. These reduce the room under the $184,500 Social Security wage base."
},
"as_of_date": {
"type": "string",
"maxLength": 10,
"description": "Today's date as YYYY-MM-DD, e.g. 2026-10-03. Due dates before it count as past due. Defaults to today."
},
"other_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Other taxable income taxed at ordinary rates in USD, e.g. 1200 of interest or unemployment. Long-term capital gains and qualified dividends are not supported."
},
"qbi_eligible": {
"type": "boolean",
"description": "Whether the business qualifies for the 20% qualified business income (QBI) deduction, e.g. true (default). Set false to leave it out."
},
"filing_status": {
"enum": [
"single",
"married_joint",
"married_separate",
"head_of_household",
"qualifying_surviving_spouse"
],
"type": "string",
"description": "2026 federal filing status, e.g. single. Values: single, married_joint, married_separate, head_of_household, qualifying_surviving_spouse."
},
"other_credits": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Other nonrefundable credits the user already knows in USD, e.g. 1000 (child care or education credits)."
},
"payment_target": {
"enum": [
"avoid_penalty",
"pay_full_estimate"
],
"type": "string",
"description": "avoid_penalty (default) pays the minimum safe-harbor amount from Form 1040-ES; pay_full_estimate pays the whole estimated balance so little is owed at filing."
},
"prior_year_agi": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Adjusted gross income on the 2025 return in USD, e.g. 160000. Over $150,000 ($75,000 married filing separately) the safe harbor is 110%."
},
"prior_year_tax": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Total tax on the 2025 return (Form 1040 line 24) in USD, e.g. 9800. Enables the prior-year safe harbor: 100% of it, or 110% if 2025 AGI was over $150,000 ($75,000 married filing separately), so also pass prior_year_agi. Use 0 if 2025 tax was zero."
},
"spouse_w2_wages": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "married_joint only: spouse's W-2 wages in USD, e.g. 65000."
},
"business_expenses": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Deductible 2026 business expenses in USD (Schedule C), e.g. 12000 for mileage, phone, software, home office. Expenses larger than income create a loss."
},
"children_under_17": {
"type": "integer",
"maximum": 20,
"minimum": 0,
"description": "Qualifying children under 17 at the end of 2026 for the $2,200 child tax credit, e.g. 2."
},
"federal_withholding": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Federal income tax expected to be withheld from 2026 paychecks (W-2 box 2), for both spouses if joint, e.g. 4500."
},
"itemized_deductions": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Total itemized deductions in USD if the user itemizes, e.g. 35000. The larger of this and the 2026 standard deduction is used."
},
"reminder_days_before": {
"type": "integer",
"maximum": 30,
"minimum": 0,
"description": "Calendar reminder this many days before each due date, e.g. 3 (default)."
},
"age_65_or_older_count": {
"type": "integer",
"maximum": 2,
"minimum": 0,
"description": "How many filers are 65 or older by the end of 2026 (born before Jan 2, 1962), e.g. 1. Adds the extra standard deduction and the $6,000 senior deduction."
},
"business_w2_wages_paid": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "W-2 wages the business paid to employees in 2026 in USD, e.g. 0 for a solo freelancer. Only used for the QBI wage limit above the threshold."
},
"self_employment_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Expected 2026 gross 1099 / self-employment income in USD before expenses, e.g. 85000 (freelance, contractor, DoorDash, Uber, Etsy). If the user only knows net profit, put it here and leave business_expenses out."
},
"retirement_contributions": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Deductible SEP-IRA or solo 401(k) contributions for 2026 in USD, e.g. 10000. Contribution limits are not checked."
},
"spouse_business_expenses": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "married_joint only: spouse's business expenses in USD, e.g. 4000."
},
"cash_charitable_donations": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Cash gifts to charity in USD, e.g. 500. Non-itemizers deduct up to $1,000 ($2,000 joint) starting in 2026."
},
"is_specified_service_business": {
"type": "boolean",
"description": "Only matters when taxable income is above the 2026 QBI threshold ($201,750; $403,500 joint): true for a specified service business (consulting, health, law, accounting, financial services, performing arts, athletics), false otherwise, e.g. false. If omitted, the lower SSTB result is used."
},
"spouse_self_employment_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "married_joint only: spouse's gross self-employment income in USD, e.g. 30000. Each spouse's self-employment tax is figured separately."
},
"self_employed_health_insurance": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Self-employed health insurance premiums paid in 2026 in USD, e.g. 6000 (deduction, capped at business profit)."
},
"estimated_payments_already_made": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "2026 estimated tax payments already sent to the IRS in USD, in total, e.g. 3000. Used for catch-up after a missed payment."
}
}
}