Quarterly Estimated Taxes 2026: Due Dates and How Much to Pay

For the 2026 tax year, estimated tax payments are due April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. To avoid an underpayment penalty, your withholding plus estimates generally need to cover the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 adjusted gross income was over $150,000). Divide that target by four and pay it by each due date.

All figures are for the 2026 tax year and will be updated when the IRS publishes new numbers.

Who needs to pay estimated tax

You generally need to make estimated payments if you expect to owe at least $1,000 when you file, after subtracting withholding and refundable credits. That usually includes freelancers, sole proprietors, S corp owners whose salary withholding doesn't cover their pass-through profit, landlords, and investors with large gains or dividends. The IRS covers the rules in Publication 505 and on its estimated taxes page.

2026 due dates

The periods are not equal quarters: the second covers two months and the fourth covers four. When a due date falls on a weekend or legal holiday, it moves to the next business day.

You can skip the January payment if you file your 2026 return and pay the full balance by January 31, 2027 (or the next business day if that falls on a weekend).

If you're reading this in the fall of 2026, the first three dates have passed. Pay any missed amount as soon as you can: the penalty works like interest and grows the longer a payment is late.

The safe-harbor rules

You won't owe an underpayment penalty if your withholding and timely estimates cover the smallest of:

Your 2025 return must have covered a full 12 months to use the prior-year rule. "Tax" here means total tax, including self-employment tax, not just income tax.

The prior-year rule is popular because you already know the number. Even if your income jumps, paying 100% or 110% of last year's tax on time protects you from the penalty. You'll still owe the rest when you file.

Example 1: steady freelancer using the prior-year rule

A single freelancer expects $90,000 of 2026 net profit and has no other income. Their 2025 total tax was $14,000 on AGI of $85,000.

Using the Quarterly Estimated Tax Calculator's 2026 formulas:

The safe-harbor target is the smaller figure, $14,000, so $3,500 a quarter avoids the penalty. To avoid a bill at filing time too, they'd pay $4,829 a quarter. Paying the minimum means about $5,316 is due in April 2027.

Example 2: higher earner using the 110% rule

A married couple filing jointly expects $220,000 of self-employment profit. Their 2025 total tax was $36,000 on AGI of $180,000, so the 110% rule applies.

The target is $39,600, or $9,900 a quarter. Covering the full projected tax would take $12,179 a quarter.

Example 3: W-2 job plus a side business

A married couple filing jointly has $90,000 of W-2 wages with $9,000 of federal withholding, plus $60,000 of side-business profit. Their 2025 tax was $16,000 on AGI of $140,000.

The target is $16,000. Withholding covers $9,000, leaving $7,000 for estimates, or $1,750 a quarter.

Withholding counts as paid evenly through the year, no matter when it's taken out. So instead of making estimates, this couple could raise withholding on a new Form W-4, even late in the year, and still be treated as having paid on time.

Irregular income? Use the annualized method

The penalty is figured quarter by quarter, so equal payments assume equal income. If most of your income arrives late in the year, the annualized income installment method on Form 2210 can lower or remove a penalty for early quarters. It takes more work but matches payments to when you actually earned the money.

How to pay

You can pay through IRS Direct Pay, the Electronic Federal Tax Payment System (EFTPS), your IRS online account, or by mailing a voucher from Form 1040-ES. Keep confirmation numbers and note the tax year each payment applies to. Most states have their own estimated tax rules and due dates.

When to talk to a CPA or enrolled agent

Get professional help if your income swings a lot between quarters, you sold a business or property, you had a large Roth conversion, you're a farmer or fisherman (special rules apply), or you've already received a penalty notice. A CPA or enrolled agent can run the annualized method or set up a payment plan if you're behind.

Related guides

Work out the SE tax piece with self-employment tax 2026 explained, and if you're a contractor, see 1099 contractor taxes: what to set aside. For a broader checklist, read tax-saving strategies for small businesses.

Get your own four payment amounts with the Quarterly Estimated Tax Calculator.

This guide is general information, not tax advice. Figures are for the 2026 tax year and will be updated as the IRS releases new figures.