Quarterly estimated taxes for 2026 are due on April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. These deadlines apply to anyone earning income that isn’t covered by employer withholding: self-employment pay, rental income, investment gains, freelance work, and similar sources. All four 2026 dates land on weekdays, so no weekend or holiday shifts apply this year.1Internal Revenue Service. Estimated Tax
The Four 2026 Due Dates
The IRS splits the tax year into four payment periods. The second one is shorter than the others, covering only two months.
- First quarter income (January 1 – March 31): payment due April 15, 2026
- Second quarter income (April 1 – May 31): payment due June 15, 2026
- Third quarter income (June 1 – August 31): payment due September 15, 2026
- Fourth quarter income (September 1 – December 31): payment due January 15, 2027
A payment counts as on time if it is postmarked or electronically submitted by the due date. In years when a deadline falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.1Internal Revenue Service. Estimated Tax
There’s one shortcut on the final payment. You can skip the January 15, 2027 installment if you file your complete 2026 return and pay the full balance owed by January 31, 2027.1Internal Revenue Service. Estimated Tax
Who Actually Has to Pay Quarterly
If you expect to owe $1,000 or more in federal income tax for 2026 after withholdings and credits, the IRS expects quarterly payments. That typically covers sole proprietors, partners, S corporation shareholders, freelancers, landlords, and anyone with substantial investment income.2Internal Revenue Service. Estimated Taxes
Corporations have a lower bar: estimated payments are required whenever a corporation expects to owe $500 or more for the year, and that applies to both domestic and foreign corporations doing business in the United States.3Office of the Law Revision Counsel. 26 USC 6655 – Failure by Corporation to Pay Estimated Income Tax
If you also earn W-2 wages, there’s a workaround that avoids quarterly deadlines entirely. File a new Form W-4 asking your employer to withhold an additional amount from each paycheck large enough to cover the tax on your other income. Withholding is treated as paid evenly throughout the year, which keeps you inside the safe harbor without four separate payments to track.2Internal Revenue Service. Estimated Taxes
Safe Harbors That Prevent a Penalty
You won’t owe an underpayment penalty as long as your combined estimated payments and withholdings for 2026 meet one of these thresholds:4Internal Revenue Service. Underpayment of Estimated Tax by Individuals Penalty
- At least 90% of the tax shown on your 2026 return, or
- At least 100% of the tax shown on your 2025 return, or
- A remaining balance under $1,000 after withholdings and credits.
The prior-year rule is usually the easiest to work with because you already know the number. You base each 2026 quarterly payment on one-fourth of what you owed for 2025, and settle any extra when you file.
Higher earners pay a stiffer version. If your 2025 adjusted gross income was over $150,000 (or $75,000 if you file married filing separately), the prior-year safe harbor rises from 100% to 110% of last year’s tax.5Office of the Law Revision Counsel. 26 USC 6654 – Failure by Individual to Pay Estimated Income Tax
Income doesn’t always arrive on schedule. If you have a large gain in the fall or a slow spring, you can redo the Form 1040-ES worksheet with an updated estimate and spread the new total across the remaining quarters. If your income is genuinely seasonal, the annualized income installment method lets each quarter’s required payment reflect what you actually earned that quarter, but using it means filing Form 2210 with Schedule AI when you file your return.6Internal Revenue Service. 2026 Form 1040-ES Estimated Tax for Individuals
What a Missed or Short Payment Costs
The underpayment penalty behaves like interest rather than a flat fine. It’s calculated quarter by quarter, running from the missed due date until you pay the shortfall or hit the filing deadline, whichever comes first.5Office of the Law Revision Counsel. 26 USC 6654 – Failure by Individual to Pay Estimated Income Tax
The rate resets each quarter. For January through March 2026, the underpayment rate is 7%.7Internal Revenue Service. Quarterly Interest Rates For April through June 2026, it drops to 6%.8Internal Revenue Service. Internal Revenue Bulletin: 2026-08 Because interest accrues over more months, missing the April payment costs more than missing the September one for the same dollar amount.
When the IRS Will Waive the Penalty
Two situations open the door to relief. If your underpayment resulted from a casualty, disaster, or other unusual circumstance where charging the penalty would be unfair, you can request a waiver on Form 2210 with a written explanation and supporting documents. In federally declared disaster areas the IRS applies relief automatically, without requiring you to file Form 2210.9Internal Revenue Service. Instructions for Form 2210 (2025)
The IRS may also waive the penalty if you retired after reaching age 62 or became disabled during the tax year or the year before, provided the underpayment was due to reasonable cause and not willful neglect.5Office of the Law Revision Counsel. 26 USC 6654 – Failure by Individual to Pay Estimated Income Tax
Disaster relief workers helping in a federally declared disaster area can request deadline extensions even if they live elsewhere, by calling the IRS disaster hotline at 866-562-5227.9Internal Revenue Service. Instructions for Form 2210 (2025)
How to Send the Payment
IRS Direct Pay moves money from a checking or savings account at no cost and needs no registration. You enter identifying information, choose the tax year and payment type, and get a confirmation number.10Internal Revenue Service. Direct Pay With Bank Account
The Electronic Federal Tax Payment System (EFTPS) suits business owners or anyone paying for multiple entities. It requires a one-time enrollment and a mailed PIN, but lets you schedule payments up to 365 days ahead and stores 15 months of history.11Internal Revenue Service. EFTPS: The Electronic Federal Tax Payment System
Credit cards, debit cards, and digital wallets are accepted through IRS-approved third-party processors. Personal debit cards run a flat fee of roughly $2.10 to $2.15; credit cards run 1.75% to 1.85% of the payment with a $2.50 minimum. None of the fee goes to the IRS.12Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet
If you prefer paper, mail a check or money order with the Form 1040-ES voucher for the quarter you’re paying. Each voucher is quarter-specific, and the correct mailing address depends on your state (the form’s instructions list them). Keep the voucher copy and proof of mailing for your records.
A Note on State Deadlines
These dates and rules cover federal estimated tax only. Most states that collect income tax require their own quarterly payments, with thresholds for who must pay ranging from around $100 to $2,000 in expected liability. Many states track the federal calendar, but some set their own due dates. Check your state’s department of revenue before assuming the federal schedule covers you.