Not tax advice. This page is general information gathered from IRS publications, checked October 17, 2026. Dates can change (for example, IRS disaster relief can postpone deadlines in some areas). Confirm with IRS.gov or a qualified tax professional for your situation.
2026 tax year: estimated payment due dates
These come straight from the IRS 2026 Form 1040-ES (Estimated Tax for Individuals).
| Payment | For income earned | Due date | Status (as of Oct 17, 2026) |
|---|---|---|---|
| 1st | Jan 1 – Mar 31, 2026 | April 15, 2026 | Passed |
| 2nd | Apr 1 – May 31, 2026 | June 15, 2026 | Passed |
| 3rd | Jun 1 – Aug 31, 2026 | September 15, 2026 | Passed |
| 4th | Sep 1 – Dec 31, 2026 | January 15, 2027 (Friday) | Next one due |
The IRS notes you don't have to make the January 15, 2027 payment if you file your 2026 tax return by February 1, 2027 and pay the entire balance due with the return.
2027 tax year: expected due dates
The IRS usually publishes the 2027 Form 1040-ES around the start of 2027. Until then, these dates follow the IRS's standing schedule (April 15, June 15, September 15 and January 15 of the next year) and its rule that a deadline falling on a Saturday, Sunday or legal holiday moves to the next business day.
| Payment | For income earned | Expected due date |
|---|---|---|
| 1st | Jan 1 – Mar 31, 2027 | April 15, 2027 (Thursday) |
| 2nd | Apr 1 – May 31, 2027 | June 15, 2027 (Tuesday) |
| 3rd | Jun 1 – Aug 31, 2027 | September 15, 2027 (Wednesday) |
| 4th | Sep 1 – Dec 31, 2027 | January 18, 2028 (Tuesday)* |
Who needs to pay estimated tax?
Per the IRS 2026 Form 1040-ES, in most cases you must pay estimated tax for 2026 if you expect to owe at least $1,000 in tax after withholding and refundable credits, and you expect withholding and credits to be less than the smaller of 90% of your 2026 tax or 100% of the tax on your 2025 return (110% if your 2025 adjusted gross income was over $150,000, or $75,000 if married filing separately). Freelancers, 1099 contractors, gig workers and online sellers often fall into this group because no tax is withheld from their income.
How to pay
The IRS accepts estimated payments through your IRS Online Account, IRS Direct Pay (from a bank account), EFTPS, debit or credit card (processor fees apply), the IRS2Go app, or by mailing a check with a Form 1040-ES voucher. A mailed payment counts as on time if it's postmarked by the due date. Many states also have their own estimated tax deadlines; check your state's revenue department.
Paid unevenly?
The IRS divides the year into four payment periods that aren't equal in length (3, 2, 3 and 4 months). If your income is seasonal, the annualized income installment method (Form 2210, Schedule AI) may lower or remove a penalty. A tax professional can tell you whether it applies.
Make it a habit
- Put all four dates in your calendar with a reminder one week ahead.
- Move a set share of every client payment into a separate "tax" savings account the day it arrives.
- Log income and expenses as you go, so each quarter's estimate takes minutes. Our 1099 expense deductions checklist shows what to track.