2026 Quarterly Estimated Tax Due Dates

Last updated: June 11, 2026

Freelancers, independent contractors, and other self-employed individuals are generally required to pay estimated taxes four times per year using Form 1040-ES. Missing or underpaying these installments triggers an underpayment penalty calculated on the shortfall for each quarter.

All dates sourced from IRS Form 1040-ES (2026) and IRS Publication 509 (2026), verified June 12, 2026.

2026 Payment Schedule

Quarter	Income Period	Due Date	Day of Week
Q1 2026	Jan 1 – Mar 31, 2026	April 15, 2026	Wednesday
Q2 2026	Apr 1 – May 31, 2026	June 15, 2026	Monday
Q3 2026	Jun 1 – Aug 31, 2026	September 15, 2026	Tuesday
Q4 2026	Sep 1 – Dec 31, 2026	January 15, 2027	Friday

Who Must Pay Estimated Taxes

You generally must pay estimated taxes if you expect to owe at least $1,000 in federal tax after withholding and credits. For most self-employed individuals, any income above roughly $5,000–$7,000 triggers this requirement. Source: IRS When to Pay Estimated Tax, verified June 2026.

How Much to Pay Each Quarter

The simplest approach: pay one-quarter of your estimated annual tax each quarter. Use the Quarterly Estimated Tax Calculator to determine the right amount and whether the safe harbor method gives you a lower payment.

How to Pay

IRS Direct Pay (free) — irs.gov/payments/direct-pay
EFTPS — eftps.gov
IRS2Go app — available for iOS and Android
Check by mail — payable to "United States Treasury", attach Form 1040-ES voucher, postmarked by the due date

What Happens if You Miss a Payment

The IRS charges an underpayment penalty on the shortfall for the period it was underpaid. The penalty rate is the federal short-term rate plus 3 percentage points, compounded daily. It is not a flat fine — it accrues over time and is assessed on Form 2210 when you file.

The safe harbor rules allow you to avoid penalties even if you ultimately owe more than expected. See the Quarterly Tax Calculator for safe harbor amounts.

State Estimated Tax Due Dates

Most states follow the same April 15 / June 15 / September 15 / January 15 schedule, but some differ. Always verify with your state's revenue department. Notable exceptions include states with no income tax (TX, FL, NV, WA, SD, WY, AK) where no state estimated payments are required.

Frequently Asked Questions

What if the due date falls on a weekend or federal holiday?

The IRS moves the deadline to the next business day. For 2026, all four due dates fall on business days, so no shifts apply. Always confirm at irs.gov/forms-pubs/about-form-1040-es.

Can I skip the Q4 payment if I file early?

Yes. You are not required to make the January 15 Q4 payment if you file your 2026 tax return and pay all tax owed by February 2, 2027.

Is there a penalty if I pay the right amount but on the wrong date?

Yes. The underpayment penalty is calculated per quarter, based on when the underpayment occurred. Paying Q2's amount in Q3 does not erase the Q2 underpayment — timing matters.

Do state quarterly taxes have the same due dates?

Most states align with federal due dates, but some differ. Check your state revenue department's website for exact dates. Many states use April 15, June 15, September 15, and January 15 — but not all.