Estimated Tax Due Dates — 2026 & 2027
Quarterly estimated taxes for the 2026 tax year are due April 15, June 15, and September 15, 2026, and January 15, 2027. Below: every federal 1040-ES payment date for 2026 and 2027 — already adjusted for weekends and holidays — plus who must pay, how to pay, and how state deadlines differ. Add them all to your calendar in one click.
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: August 2026
Federal Estimated Tax Due Dates — 2026 Tax Year
| Payment | Income period covered | Due date |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | Wed, April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | Mon, June 15, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | Tue, September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | Fri, January 15, 2027 |
Dates from the 2026 Form 1040-ES. If a due date falls on a Saturday, Sunday, or legal holiday, the payment is on time if made the next business day. Note: the payment due January 15, 2026 was the final payment for the 2025 tax year.
Who has to pay estimated taxes?
Per the IRS General Rule, you must make estimated payments for 2026 if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and your withholding won't cover the safe harbor below. That describes most freelancers, contractors, and small business owners without W-2 withholding.
The $1,000 rule
If you'll owe less than $1,000 for the year after withholding and credits, you can skip estimated payments entirely and settle up on your return.
Safe harbor amounts
No underpayment penalty if you pay 90% of your 2026 tax, or 100% of your 2025 tax — 110% of your 2025 tax if your 2025 AGI was over $150,000 ($75,000 if married filing separately).
Farmers & fishermen
If at least two-thirds of your gross income is from farming or fishing, you can make one payment by January 15, 2027 — or skip it by filing your 2026 return and paying in full by March 1, 2027.
How to pay estimated taxes
IRS Direct Pay
Free bank-account payment at irs.gov/payments — no registration needed. Choose "Estimated Tax" and Form 1040-ES as the reason. The fastest option for most people.
IRS Online Account
Pay from your account at irs.gov/account and see your full payment history by tax year — useful at filing time to confirm exactly what you paid each quarter.
EFTPS
The Electronic Federal Tax Payment System lets you schedule all four payments for the year in advance. Enrollment takes about a week, so set it up before a deadline, not on one.
Check with a 1040-ES voucher
Mail a check or money order with the printed payment voucher from the Form 1040-ES package. A payment postmarked by the due date counts as on time. Card payments work too, with processor fees.
What happens if you miss a payment
Missing a quarterly deadline triggers the underpayment penalty — effectively interest on the amount you should have paid, from the missed due date until you pay. The rate is the federal short-term rate plus 3 points, set quarterly: 7% per year for individuals in Q3 2026 (Rev. Rul. 2026-10). The penalty is figured on Form 2210 when you file.
There's no way to "make up" a missed quarter with a bigger later payment — the penalty accrues per installment. But paying as soon as possible stops it from growing, so pay late rather than waiting for the next deadline. If your income arrives unevenly (seasonal business, a big year-end sale), the annualized income installment method on Form 2210 Schedule AI can shrink or erase the penalty. The IRS also waives it in limited cases — casualty, disaster, retirement after 62, or disability — and federally declared disaster areas get postponed deadlines automatically.
State estimated tax due dates
Most states with an income tax mirror the federal schedule — April 15, June 15, September 15, and January 15. The notable exceptions:
| State | Schedule |
|---|---|
| California | Apr 15 (30%) · Jun 15 (40%) · no Q3 payment · Jan 15 (30%) |
| New York | Apr 15 · Jun 15 · Sep 15 · Jan 15 (25% each) |
| Virginia | May 1 · Jun 15 · Sep 15 · Jan 15 |
| Hawaii | Apr 20 · Jun 20 · Sep 20 · Jan 20 |
| No-income-tax states | No state estimated payments |
State dates shift for weekends and holidays under each state's own rules — confirm with your state revenue agency.
Corporate estimated taxes (1120-W schedule)
C corporations follow a different clock: payments are due the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. For a calendar-year corporation in 2026, that's April 15, June 15, September 15, and December 15, 2026 — the last payment lands in December, not the following January. (Form 1120-W itself was discontinued after 2022; its worksheet lives on in the Form 1120 instructions, and corporations must deposit via EFTPS.) S corporation profits flow through to the owners, who pay on the individual 1040-ES schedule above.
Calendar-year corporations — 2026
- 1st payment (4th month)Wed, April 15, 2026
- 2nd payment (6th month)Mon, June 15, 2026
- 3rd payment (9th month)Tue, September 15, 2026
- 4th payment (12th month)Tue, December 15, 2026
Calendar-year corporations — 2027
- 1st payment (4th month)Thu, April 15, 2027
- 2nd payment (6th month)Tue, June 15, 2027
- 3rd payment (9th month)Wed, September 15, 2027
- 4th payment (12th month)Wed, December 15, 2027
Frequently Asked Questions
Official sources
- IRS Form 1040-ES, Estimated Tax for Individuals (2026)
- IRS — Estimated taxes
- IRS Publication 505, Tax Withholding and Estimated Tax
- IRS — Quarterly interest rates (underpayment penalty rate)
- California FTB — Estimated tax payments
Last verified August 2026 against the 2026 Form 1040-ES and IRS guidance. This page is for general information, not tax advice — confirm your specific situation with a tax professional or the IRS.
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