The first quarter federal estimated tax payment for 2026 is due April 15, 2026, and it covers income you earn from January 1 through March 31.1Internal Revenue Service. Pay as you go, so you won’t owe: A guide to withholding, estimated taxes and ways to avoid the estimated tax penalty That’s the same day your 2025 tax return is due, so if you owe estimated tax and still need to file, both obligations land together.2Internal Revenue Service. When to file The federal system runs on a pay-as-you-go basis: the IRS expects money as you earn income, not one lump sum every April. April 15, 2026 falls on a Wednesday with no conflicting holiday, so the deadline holds firm.
All Four 2026 Quarterly Deadlines
The statutory schedule in 26 U.S.C. § 6654(c) splits the year into four uneven periods, each with its own due date.3Office of the Law Revision Counsel. 26 USC 6654 – Failure by individual to pay estimated income tax
- 1st quarter (Jan. 1 – Mar. 31): April 15, 2026
- 2nd quarter (Apr. 1 – May 31): June 15, 2026
- 3rd quarter (Jun. 1 – Aug. 31): September 15, 2026
- 4th quarter (Sep. 1 – Dec. 31): January 15, 2027
The periods aren’t equal three-month blocks. The second covers two months, the third covers three, and the fourth runs four. Payment amounts stay the same across quarters, typically one-quarter of your annual estimated liability, even though the income periods differ in length.4Internal Revenue Service. Estimated tax – Individuals When any of these dates falls on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day.5Internal Revenue Service. Estimated taxes
Fiscal-year filers follow a different rhythm: payments are due the 15th day of the 4th, 6th, and 9th months of the tax year, plus the 15th day of the 1st month after it ends.6Internal Revenue Service. Publication 509 (2026), Tax Calendars
Do You Actually Owe a Quarterly Payment
You’re required to make estimated payments if you expect to owe $1,000 or more in federal tax for the year after subtracting withholding and refundable credits.5Internal Revenue Service. Estimated taxes This catches anyone earning income the IRS doesn’t see through payroll withholding: freelance and contract work, rental income, investment gains, interest, dividends, and alimony. Sole proprietors, partners, and S corporation shareholders are the most common filers.
One less obvious trigger is household employment. If you employ a nanny, housekeeper, or similar worker, you can fold those employment taxes into your quarterly estimated payments using the same Form 1040-ES vouchers.7Internal Revenue Service. Publication 926, Household Employer’s Tax Guide
Two groups sit outside the standard schedule. Farmers and fishermen with at least two-thirds of 2026 gross income from those activities skip the April, June, and September deadlines entirely and make a single payment by January 15, 2027. They can also skip estimated tax altogether by filing the 2026 return and paying the full balance by March 1, 2027.8Internal Revenue Service. Farmers and Fishermen Nonresident aliens with U.S.-source income face the same $1,000 threshold but use Form 1040-ES (NR) instead of the standard voucher.9Internal Revenue Service. 2026 Form 1040-ES (NR) – U.S. Estimated Tax for Nonresident Alien Individuals
Calculating the First Quarter Amount
Form 1040-ES includes an Estimated Tax Worksheet that walks through the calculation.10Internal Revenue Service. Form 1040-ES (Estimated Tax for Individuals) You’ll need projected adjusted gross income, expected deductions and credits, and self-employment tax if it applies. Most people start with last year’s return as a baseline and adjust for anything they know will change. The worksheet produces a total for the full year; you divide by four to get the April 15 installment.
If you overpaid on your 2025 return, you can elect to apply the overpayment toward 2026 estimated tax rather than taking the refund. The credited amount reduces what you need to send on April 15.11Internal Revenue Service. Estimated tax You’ll report the credit on Form 1040, line 26, alongside your other estimated payments when you file.
Uneven Income Across the Year
Equal quarterly installments don’t always fit the income they’re covering. If you earn most of your money later in the year, say you sell a rental property in October or run a seasonal business, paying a full quarter of your annual tax in April ties up cash unnecessarily. The annualized income installment method lets you base each quarter’s payment on income actually earned during that period.12Internal Revenue Service. 2025 Instructions for Form 2210 – Underpayment of Estimated Tax by Individuals, Estates, and Trusts
The trade-off is paperwork. You complete Schedule AI on Form 2210 and attach it to your return. Once you use Schedule AI for any period, you must use it for all four quarters. For stable income, the standard equal-payment approach is simpler.
How to Pay
The IRS accepts estimated tax payments through several channels. Electronic options are fastest, and one has become the default.
IRS Direct Pay
Direct Pay transfers money straight from a checking or savings account to the IRS at no cost. No registration is needed. Select “Estimated Tax” as the reason, choose the 2026 tax year, and enter your bank details.13Internal Revenue Service. Direct Pay with bank account Each transaction is capped at $10 million, and confirmation is immediate. It’s also available through the IRS2Go mobile app.
EFTPS
The Electronic Federal Tax Payment System has long handled recurring estimated payments, but there’s a significant change for 2026. As of October 17, 2025, individual taxpayers can no longer create new EFTPS enrollments.14EFTPS. Welcome to EFTPS online If you enrolled before that date, you can keep using it. New individual filers should use Direct Pay or an IRS Online Account. Business taxpayers can still enroll normally.
Credit Card, Debit Card, or Digital Wallet
IRS-authorized processors like Pay1040 and ACI Payments accept cards, but convenience fees apply. Debit card transactions run a flat $2.10 to $2.15. Credit cards cost 1.75% to 1.85% of the payment, with a $2.50 minimum.15Internal Revenue Service. Pay your taxes by debit or credit card or digital wallet On a $5,000 payment, that’s roughly $88 to $93 in credit card fees. Unless the card rewards clearly beat the fee, a bank transfer through Direct Pay costs less.
Cash at a Retail Partner
Participating retailers include Walgreens, CVS, Dollar General, and Walmart. Start online through a payment processor, which generates a barcode. Bring the barcode and cash to a store. Each transaction is capped at $500, though you can make multiple payments per day. Fee is $1.50 per transaction, and the barcode expires 20 days after issue.16Internal Revenue Service. Pay with cash at a retail partner Start well before April 15; this route has more moving parts than a bank transfer.
Check or Money Order
Mail a payment using the paper vouchers included with Form 1040-ES. Make the check or money order payable to “United States Treasury” and write “2026 Form 1040-ES” and your Social Security number on it.10Internal Revenue Service. Form 1040-ES (Estimated Tax for Individuals) Mailing addresses vary by state, so check the Form 1040-ES instructions. The postmark date counts, but cutting it close invites trouble.
Safe Harbors and the Underpayment Penalty
The IRS charges an underpayment penalty when you don’t pay enough during the year, and it works like interest: the quarterly underpayment rate applies to the amount you underpaid for the time it went unpaid.17Internal Revenue Service. Underpayment of estimated tax by individuals penalty For the first quarter of 2026, that rate is 7%.18Internal Revenue Service. Quarterly interest rates The rate resets each quarter based on the federal short-term rate.
You can avoid the penalty by hitting one of three safe harbors:
- Pay at least 90% of your total 2026 tax through withholding and estimated payments combined.
- Pay at least 100% of the total tax shown on your 2025 return, provided that return covered a full 12-month period.
- Pay at least 110% of your 2025 tax if your 2025 adjusted gross income exceeded $150,000 ($75,000 if married filing separately).
Most people rely on the prior-year safe harbor because the number is already sitting on last year’s return. The 90% current-year threshold requires an accurate forecast of tax you haven’t yet owed, which is harder.1Internal Revenue Service. Pay as you go, so you won’t owe: A guide to withholding, estimated taxes and ways to avoid the estimated tax penalty
Disaster Relief and State Taxes
If FEMA declares a federal disaster in your area, the IRS typically postpones tax deadlines, including estimated tax payments, for affected taxpayers. Relief is automatic when the IRS address on file falls inside the designated area.19Internal Revenue Service. IRS reminder: Disaster victims in twelve states have automatic extensions to file and pay their 2024 taxes If you live outside the disaster area but your records are located inside it, call the IRS at 866-562-5227 to qualify.
Federal estimated tax is only part of the picture. Most states with an income tax also require quarterly estimated payments, but thresholds and deadlines vary. State filing thresholds range from as low as $100 to $1,000 in expected liability after withholding. Some states track the federal schedule; others set their own dates. Check your state’s department of revenue for the rules that apply to you.