The third-quarter estimated tax payment for tax year 2026 is due Tuesday, September 15, 2026. It covers income you earned from June 1 through August 31, 2026. If you’re self-employed, have investment income, or otherwise receive money without tax withheld, that is the date the IRS expects your Q3 installment in hand.
The Four 2026 Quarterly Deadlines
Estimated tax runs on four unequal periods, each with its own due date:
- Q1 (January 1–March 31): April 15, 2026
- Q2 (April 1–May 31): June 15, 2026
- Q3 (June 1–August 31): September 15, 2026
- Q4 (September 1–December 31): January 15, 2027
When a due date lands on a Saturday, Sunday, or federal holiday, it moves to the next business day.1Internal Revenue Service. When Are Quarterly Estimated Tax Payments Due? You can skip the January 15, 2027, payment if you file your 2026 return and pay the full balance by February 1, 2027.2Internal Revenue Service. 2026 Form 1040-ES
Do You Actually Owe a Q3 Payment
You generally need to make estimated payments if you expect to owe at least $1,000 in federal tax for 2026 after withholding and refundable credits.3Internal Revenue Service. Estimated Tax Requirements for Individuals That usually covers self-employment income, freelance work, rental income, interest, dividends, capital gains, and alimony, along with wage or pension earners whose withholding falls short.
One clean exemption: if you had zero tax liability for 2025, were a U.S. citizen or resident alien for the full year, and your 2025 return covered 12 months, you owe no estimated tax for 2026.2Internal Revenue Service. 2026 Form 1040-ES
Even if you end up owing more than expected at year-end, you avoid an underpayment penalty if your payments across the year meet one of two safe harbors:
- At least 90% of the tax shown on your 2026 return, or
- At least 100% of the tax shown on your 2025 return (which must cover a full 12 months).
The IRS uses whichever is smaller in your favor.3Internal Revenue Service. Estimated Tax Requirements for Individuals If your 2025 adjusted gross income was over $150,000 ($75,000 if married filing separately), the prior-year figure jumps to 110% of that year’s tax.4Office of the Law Revision Counsel. 26 U.S.C. 6654 – Failure by Individual to Pay Estimated Income Tax The prior-year route is often easier when your income is unpredictable: pay 100% (or 110%) of last year’s tax in four installments and you’re protected regardless of how 2026 lands.
Figuring Your Q3 Amount
Form 1040-ES includes a worksheet for estimating your annual tax. Start with expected gross income, subtract your standard or itemized deductions and any credits, and add self-employment tax if it applies. For 2026, earnings up to $184,500 are subject to the Social Security portion of self-employment tax.2Internal Revenue Service. 2026 Form 1040-ES Subtract any wage or pension withholding you expect, then divide the remainder by four.
Q3 is a good checkpoint. If a new client, a property sale, or a large investment gain has changed your picture since spring, recalculate now rather than repeating an April number that no longer fits. Nothing locks you into paying the same amount each quarter.
How to Pay by September 15
Several methods work; pick one that leaves you with a confirmation you can save.
IRS Direct Pay
Direct Pay moves money from a checking or savings account to the IRS at no cost, with identity verification each time and no account to set up.5Internal Revenue Service. Direct Pay Help Save the confirmation number as proof of payment.
IRS Online Account
An IRS Online Account lets you make payments, see your balance, and review past payments from one login. This is the IRS’s preferred route for individuals who want a persistent account rather than one-time verification.
EFTPS
EFTPS is free and has historically required enrollment with a PIN mailed to your address. Starting in 2026, new individual enrollments through EFTPS.gov are no longer available; individuals should use Direct Pay or an IRS Online Account instead.6EFTPS. Welcome to EFTPS Online Businesses and individuals enrolled before the cutoff can still use it.
Credit or Debit Card
IRS-approved processors accept card payments. The IRS charges no fee, but the processors do: credit card fees currently run about 1.75% to 2.95% of the payment, with a $2.50 minimum, while debit card fees are typically a flat charge.7Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet
Check or Money Order
Mail a check or money order with the Form 1040-ES payment voucher. Make it payable to “United States Treasury” and write your Social Security number, phone number, and “2026 Form 1040-ES” on the payment. The mailing address depends on your state and is in the Form 1040-ES instructions.8Internal Revenue Service. Direct Pay With Bank Account
What Happens If You Miss September 15
Miss the date or pay less than required and the IRS charges an underpayment penalty on the shortfall. It works like interest, calculated using the federal short-term rate plus three percentage points, running from the due date until you pay.4Office of the Law Revision Counsel. 26 U.S.C. 6654 – Failure by Individual to Pay Estimated Income Tax For the first quarter of 2026, that rate is 7%, and it resets each quarter.9Internal Revenue Service. Quarterly Interest Rates
The penalty is figured separately for each quarter, so a missed Q3 doesn’t reach back into quarters you paid correctly. Interest on the Q3 shortfall runs from September 15 until you pay or until April 15 of the following year, whichever comes first.
The IRS can waive the penalty if the underpayment resulted from a federally declared disaster or another unusual circumstance where charging it would be unfair. A waiver is also available if you retired after reaching 62 or became disabled during 2025 or 2026 and the underpayment was due to reasonable cause. Request a waiver by filing Form 2210 with your return.10Internal Revenue Service. 2025 Instructions for Form 2210
Disaster Postponements Can Move the Date
When the President declares a federal disaster, the IRS routinely postpones tax deadlines for affected taxpayers, including estimated tax due dates. Early in 2026, for example, the IRS pushed deadlines to March 31 for taxpayers hit by severe winter storms in Louisiana and to May 1 for those affected by storms and flooding in Montana.11Internal Revenue Service. Tax Relief in Disaster Situations Relief is automatic if your address of record is in the covered area. Before September 15, check the IRS disaster relief page if a declaration has been issued near you.
If Your Income Was Uneven This Year
Four equal payments assume steady income. Seasonal businesses, real estate agents with closing-heavy stretches, and anyone with a one-time capital gain often don’t fit that shape. The annualized income installment method lets each quarter’s required payment reflect what you actually earned in that period. It can shrink or erase the penalty for quarters when income was low, even if you owe more later. To use it, complete Schedule AI on Form 2210 with your return; if you use it for any quarter, you must use it for all four.10Internal Revenue Service. 2025 Instructions for Form 2210
State Estimated Taxes
Most states with an income tax require their own quarterly estimated payments, and many track the federal schedule. Thresholds that trigger a state requirement typically run between $300 and $1,000, and some states set different due dates or safe harbor percentages. State penalties apply on top of any federal ones, so check your state tax agency’s rules alongside the federal deadline.