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If you freelance or run a side hustle, the IRS expects quarterly estimated tax payments during the year — Form 1040-ES. You don’t need software or an IRS login to send them. The freest, simplest path for most people is IRS Direct Pay: pull the money straight from a U.S. checking or savings account.
This guide walks through Direct Pay for a 2026 estimated payment, compares the other official options, and links the due dates and calculators you’ll need to figure the amount.
In short: Step-by-step: pay 1040-ES estimated tax online with free IRS Direct Pay, plus Online Account, card, and check options for 2026 quarterly due dates.
What you need before you start
- Your Social Security number (or ITIN).
- A U.S. bank routing number and account number (checking or savings). Foreign banks without a U.S. affiliate won’t work in Direct Pay.
- Info from a prior-year tax return (name and address exactly as filed). Direct Pay verifies identity against a return from roughly the last 5–6 years — not the year you’re paying for.
- The dollar amount you plan to send. Figure it with the safe harbor calculator, the 1099 tax calculator, or the quarterly tax estimate tool. See also the safe harbor rule and first-year freelancer quarterly taxes.
If you’ve never filed a federal return, or it’s been more than about six years, the IRS says don’t use Direct Pay — use your Individual Online Account or another payment option instead.
Step-by-step: pay 1040-ES with IRS Direct Pay
- Go to the IRS Direct Pay page and choose Pay individual tax (personal), then Make a payment.
- On the tax information screen, set:
- Reason for payment: Estimated tax
- Apply payment to: 1040-ES (estimated tax for Form 1040)
- Tax year: For payments made in February–December, choose the current calendar year (in 2026, that’s 2026). In January only, you can choose the current year or the previous year — use previous year if you’re making the final installment for last year’s income (for example, the January 15, 2027 payment for tax year 2026).
- Verify your identity with a past return. For a current-year 1040-ES payment, pick another year’s return (your most recent filed return is usually best) and enter the name, address, and SSN exactly as on that return. If you filed jointly, enter information for the spouse listed first on the return.
- Enter the payment amount and choose today’s date or schedule a future date (up to 365 days ahead). Then enter your bank routing and account numbers.
- Review and submit. Save the confirmation number (and opt into the confirmation email). You’ll need that number to look up, change, or cancel the payment.
Direct Pay confirms that the IRS accepted your payment request. Check your bank statement or IRS online account about 48 hours after the scheduled date to confirm the withdrawal actually cleared.
Try the calculatorEstimated Tax Safe Harbor CalculatorThe 2026 estimated payments that usually avoid an underpayment penalty, with due dates.Open2026 estimated tax due dates
| Installment | Due date | Tax year to select (typical) |
|---|---|---|
| 1st | April 15, 2026 | 2026 |
| 2nd | June 15, 2026 | 2026 |
| 3rd | September 15, 2026 | 2026 |
| 4th | January 15, 2027 | 2026 (January: previous year is available) |
Full schedule and what each period covers: 2026 estimated tax due dates. None of these 2026 dates falls on a weekend or federal holiday.
Direct Pay limits and tips
- Free — no IRS fee for bank payments through Direct Pay.
- No sign-in required for personal payments (you re-verify each session).
- Change or cancel a scheduled payment until two business days before the payment date, using your confirmation number (“Look up a payment”).
- Up to five Direct Pay payments in a 24-hour period.
- A single payment cannot equal or exceed $10 million (max $9,999,999.99). Split larger amounts or use EFTPS / same-day wire if you somehow need that.
- Available roughly Monday–Saturday midnight–11:45 p.m. ET and Sunday 7 a.m.–11:45 p.m. ET (offline near midnight ET).
- One payment at a time — Direct Pay doesn’t set up true recurring installments. For a year’s worth of dates, schedule each separately or use your Online Account / (existing) EFTPS.
Compare your payment options
| Method | Cost | Sign-in / enrollment | Best for |
|---|---|---|---|
| IRS Direct Pay | Free | None | One-off 1040-ES payments without creating an account |
| IRS Individual Online Account | Free (bank) | Yes — create/log in | Seeing payment history, balances, and scheduling several payments |
| EFTPS | Free | Existing users only — no new individual enrollments | People already enrolled who want recurring scheduled payments |
| Debit or credit card | Processor fees apply | Through an IRS-approved processor | When you can’t or won’t use a bank ACH |
| Check / money order + 1040-ES voucher | Postage; mail time | None | If you prefer paper; mail early so it arrives by the due date |
Card payments go through IRS-approved processors and always carry a fee — Direct Pay or Online Account from a bank account is usually cheaper. Same-day wire is another option for large or last-minute payments; see IRS.gov/payments.
EFTPS note (2026): The IRS states that individual taxpayers can no longer create new EFTPS accounts. Pay most individual taxes through Online Account; Direct Pay covers additional form types. People already enrolled in EFTPS can keep using it for now.
After you pay
- Keep every confirmation number with your tax records.
- When you file your 2026 Form 1040, enter the total of all estimated payments on the estimated-tax line (and keep the breakdown in case of questions).
- Don’t forget state estimated taxes if your state requires them — those go through your state revenue department, not IRS Direct Pay.
FAQ
How do I pay estimated taxes online for free?
Use IRS Direct Pay or your IRS Individual Online Account to pay from a U.S. checking or savings account. Both are free. Debit and credit card options charge processor fees.
What do I select in Direct Pay for quarterly estimated tax?
Reason: Estimated tax. Apply to: 1040-ES. Tax year: current calendar year for payments in February–December (2026 during 2026). In January you can choose current or previous year. You don’t select a month or quarter.
Can I cancel an IRS Direct Pay payment?
Yes, if you have the confirmation number. Look up the payment on the Direct Pay site and cancel or change it until two business days before the scheduled payment date.
Why won’t Direct Pay accept my identity for a 2026 estimated payment?
Identity is verified against a past filed return (about the last 5–6 years), not the year you’re paying. For a current-year 1040-ES, choose another year’s return. If you’ve never filed, use Online Account or another method.
Is EFTPS still available for freelancers?
Existing individual EFTPS users can still pay through EFTPS. The IRS says individuals can no longer create new EFTPS accounts; use Direct Pay or Online Account instead.
Sources
- IRS: Direct Pay with bank account
- IRS: Pay personal taxes from your bank account
- IRS: Types of payments available to individuals through Direct Pay
- IRS: Direct Pay help
- IRS 2026 Form 1040-ES, Estimated Tax for Individuals
- IRS: When are quarterly estimated tax payments due?
- IRS: Make a payment
- IRS: EFTPS — The Electronic Federal Tax Payment System
- IRS: Online account for individuals
- IRS Publication 505, Tax Withholding and Estimated Tax