Federal quarterly estimated taxes for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027.1Internal 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 If you’re wondering when quarterly taxes are due because you have freelance work, business income, investment gains, or anything else the IRS doesn’t withhold from, those four dates are the ones that matter, and missing one starts a penalty clock that runs day by day until you pay.
The Four 2026 Payment Dates
Each installment covers a specific slice of the year’s earnings, and the slices aren’t equal:2Internal Revenue Service. When to Pay Estimated Tax – Individuals 2
- April 15, 2026 — income earned January 1 through March 31.
- June 15, 2026 — income earned April 1 through May 31.
- September 15, 2026 — income earned June 1 through August 31.
- January 15, 2027 — income earned September 1 through December 31.
All four 2026 dates fall on weekdays, so no shifts apply this cycle. In years when a due date lands on a Saturday, Sunday, or federal holiday, the deadline rolls to the next business day.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
Skipping the January Payment
You can skip the January 15, 2027 installment if you file your full 2026 return and pay the remaining balance by January 31, 2027. That works well when your documents are already in hand and you’d rather close out the year in one step than write a separate estimated check.
Do You Actually Owe Quarterly Payments?
You generally have to pay estimated tax if you expect to owe at least $1,000 for the year after subtracting withholding and refundable credits, and you expect that withholding and those credits to cover less than the smaller of 90% of your current-year tax or 100% of last year’s tax. If your prior-year adjusted gross income was above $150,000 ($75,000 if married filing separately), the 100% figure becomes 110%.3Office of the Law Revision Counsel. 26 U.S. Code 6654 – Failure by Individual to Pay Estimated Income Tax
In practice, that catches self-employed workers, freelancers, gig workers, sole proprietors, partners, S corporation shareholders, landlords, and investors who see meaningful interest, dividends, or capital gains outside a retirement account.4Internal Revenue Service. Estimated Taxes If you had no tax liability at all last year, the year covered a full 12 months, and you were a U.S. citizen or resident throughout, you’re generally exempt from the estimated tax penalty this year.5Internal Revenue Service. Estimated Tax
The Safe Harbor That Prevents Penalties
You won’t owe an underpayment penalty if your total payments and withholding for the year meet either of two tests:4Internal Revenue Service. Estimated Taxes
- Current-year test. You paid at least 90% of the tax you’ll owe for 2026.
- Prior-year test. You paid at least 100% of the total tax shown on your 2025 return, or 110% if your 2025 AGI topped $150,000 ($75,000 if married filing separately).3Office of the Law Revision Counsel. 26 U.S. Code 6654 – Failure by Individual to Pay Estimated Income Tax
You only need to meet one. The prior-year test is often easier when your income is unpredictable, because it’s built on a number you already know. High earners should note the 110% figure specifically: paying 100% of last year’s tax won’t shield you if your AGI was above the threshold.
How to Send the Payment
The IRS accepts estimated payments through several channels, and each counts as timely so long as it’s submitted by the due date.
- IRS Direct Pay. A free transfer from a checking or savings account through the IRS website, with an immediate confirmation number. Individual Direct Pay transactions are capped at $10 million.6Internal Revenue Service. Direct Pay with Bank Account
- EFTPS. The Electronic Federal Tax Payment System has strong tracking for frequent filers. It is no longer accepting new enrollments from individual taxpayers, though existing users can continue and businesses can still enroll.7Internal Revenue Service. EFTPS: The Electronic Federal Tax Payment System
- Credit or debit card. Third-party processors charge 1.75% to 2.95% for credit cards, with a $2.50 minimum. Fees add up on large payments.8Internal Revenue Service. Pay Your Taxes by Debit or Credit Card or Digital Wallet
- Check or money order. Mail the payment with the matching voucher from Form 1040-ES. Write your Social Security number, the tax year, and “Form 1040-ES” on the check.
Two alternatives are worth knowing about. If you also have a W-2 job, you can raise your withholding by giving your employer a new Form W-4 instead of writing separate estimated checks; the extra withholding counts the same as any other withholding for safe harbor purposes.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 You can also apply a prior-year refund forward. When you file, choose to credit the overpayment to next year instead of receiving it, and it counts toward your first installment.5Internal Revenue Service. Estimated Tax
Keep the confirmation number, cancelled check, or receipt for every payment. You’ll reconcile them against your annual return.
What Happens If You Miss a Deadline
Miss a quarter, or pay less than that quarter’s required amount, and the IRS charges an underpayment penalty. It’s calculated separately for each installment period, based on the shortfall, the number of days it remained outstanding, and the IRS’s quarterly interest rate for underpayments.9Internal Revenue Service. Underpayment of Estimated Tax by Individuals Penalty The rate for the first quarter of 2026 is 7%, and it resets every three months based on the federal short-term rate.10Internal Revenue Service. Quarterly Interest Rates
The clock runs from the installment’s due date until the earlier of the date you actually pay or the date your annual return is due. Because it’s daily, catching up a few weeks late costs far less than waiting until you file.
When the Penalty Can Be Waived
The IRS will waive all or part of the penalty in a few situations:11Internal Revenue Service. Instructions for Form 2210
- You retired after age 62 or became disabled during the current or prior tax year, and the underpayment was due to reasonable cause rather than neglect. Check box A on Form 2210 and attach documentation.
- A casualty, disaster, or other unusual circumstance made it inequitable to charge the penalty. Complete Form 2210 through line 18 and attach a written explanation with support.
- You’re in a federally declared disaster area. The IRS identifies covered taxpayers automatically, so no Form 2210 is required.
If Your Situation Isn’t the Standard One
C corporations pay on a different schedule and trigger at a lower threshold: they must generally make estimated payments when they expect to owe $500 or more, on the 15th day of the 4th, 6th, 9th, and 12th months of their tax year.4Internal Revenue Service. Estimated Taxes12Internal Revenue Service. Publication 509 (2026), Tax Calendars Farmers and fishermen who get at least two-thirds of their gross income from those activities make one payment by January 15 of the following year, or skip it entirely by filing and paying in full by March 1.13Internal Revenue Service. Farmers and Fishermen Fiscal-year individual filers pay on the 15th day of the 4th, 6th, and 9th months of the tax year, plus the 15th day of the 1st month after the year ends.
Most states with an income tax run their own quarterly estimated payment system, often with dates that mirror or closely track the federal ones. Check your state tax agency’s website for the specific deadlines and thresholds where you live.