2026 Estimated Tax Due Dates: The Quarterly Payment Schedule

If you freelance, drive for an app, or run a side business, nobody withholds federal tax from your income. The IRS expects you to send it in during the year through quarterly estimated payments instead. This page lists the 2026 estimated tax due dates, explains the odd-looking “quarters,” and covers what to do if a date has already passed.

All dates come from the IRS 2026 Form 1040-ES. None of them falls on a weekend or federal holiday in 2026, so the printed dates are the real deadlines.

The 2026 due dates

The periods aren’t equal: three months, then two, then three, then four. That’s why the June payment always seems to arrive too soon. Under the regular method, though, each installment is still one quarter of your required annual payment, not a share of what you earned in that period.

You can skip the January payment in one case

According to Form 1040-ES, you don’t have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance with it. Most freelancers aren’t ready to file that early, so plan on making the January payment.

Who needs to make estimated payments

In general, you need to pay estimated tax for 2026 if you expect to owe $1,000 or more when you file, after subtracting withholding and refundable credits. That covers most people with meaningful 1099 income and no paycheck withholding to cover it.

You generally don’t need to if you had no tax liability for 2025, were a US citizen or resident for all of 2025, and your 2025 tax year covered 12 months. Farmers and fishermen have their own schedule (a single January payment, or none if they file and pay by March 1, 2027).

How much to pay each time

There are two common approaches:

• Safe harbor: pay enough to cover 100% of your 2025 total tax (110% if your 2025 AGI was over $150,000), split into four equal payments. This generally avoids the underpayment penalty even if 2026 turns out bigger. See the safe harbor rule explained or use the safe harbor calculator.
• Pay as you go: estimate this year’s tax and pay a quarter of it on each date. Our 1099 tax calculator gives a quarterly figure from your profit, and the quarterly tax estimate tool splits a set-aside across the quarters you have left.

If your income is lumpy, the annualized income installment method (Form 2210, Schedule AI) lets you pay less early in the year and more once income arrives. It’s more paperwork, and many people use software or a preparer for it.

How to pay

The IRS lists several ways to pay, including:

• IRS Direct Pay from a bank account, free, with no enrollment.
• Your IRS online account, which also shows payments you’ve already made.
• EFTPS, the Treasury’s payment system (requires enrollment).
• Debit or credit card through an approved processor (processor fees apply).
• Check or money order with a Form 1040-ES payment voucher.

Whichever you use, choose “estimated tax” and tax year 2026, and keep the confirmation. You’ll need the total when you file.

Missed a due date?

Pay as soon as you can. The underpayment penalty works like interest: it’s figured on how much was short and for how many days, so a late payment still stops it from growing. You can also catch up at the next date. Paying the missed amount plus the next installment by the next deadline limits the damage.

It’s September 2026 right now, so for most people only the January 15, 2027 payment is left. If you haven’t paid anything yet this year, the safe harbor calculator shows what a catch-up payment might look like. Our guide to estimated tax penalties explains how the penalty works.

Don’t forget state estimated taxes

Most states with an income tax also expect estimated payments from self-employed residents, often on similar dates, but not always. Check your state revenue department’s site. If you live in Texas, Florida, or another state without a personal income tax, you only need to deal with the federal schedule (see 1099 taxes in no-income-tax states).

FAQ

Sources

• IRS 2026 Form 1040-ES, Estimated Tax for Individuals
• IRS: When are quarterly estimated tax payments due?
• IRS Publication 505, Tax Withholding and Estimated Tax
• IRS: Make a payment
• IRS Topic 306, Penalty for underpayment of estimated tax