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Quarterly Estimated Taxes: 2026–2027 Due Dates and How to Pay
The short answer: if you expect to owe $1,000 or more, pay estimated tax four times a year. For 2026 income, payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. Pay at least 100% of last year's tax (110% if your income was over $150,000) to avoid an underpayment penalty.
Due dates
| Income earned | Payment due |
|---|---|
| Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Apr 1 – May 31, 2026 | June 15, 2026 |
| Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Sep 1 – Dec 31, 2026 | January 15, 2027 |
| Jan 1 – Mar 31, 2027 | April 15, 2027 |
| Apr 1 – May 31, 2027 | June 15, 2027 |
| Jun 1 – Aug 31, 2027 | September 15, 2027 |
| Sep 1 – Dec 31, 2027 | January 18, 2028 (Jan 15 is a Saturday; confirm on IRS.gov) |
When a date falls on a weekend or legal holiday, the deadline moves to the next business day (Taxpayer Advocate Service).
Who has to pay
You generally need to make estimated payments if you expect to owe $1,000 or more after withholding and credits (IRS). That includes most freelancers, gig workers and side hustlers whose clients and apps don't withhold tax.
How much to pay each quarter
Divide your expected yearly tax by four. If your income is uneven, you can pay more in good quarters and less in slow ones; the annualized income method on Form 2210 can lower penalties when income arrives late in the year.
How to avoid the underpayment penalty
- Pay at least 90% of this year's tax, or
- Pay at least 100% of last year's tax (110% if last year's adjusted gross income was over $150,000), spread across the four dates (IRS Publication 505).
Paying late can bring a penalty even if you're due a refund when you file. If you also have a W-2 job, raising your withholding there is another way to cover tax on side income.
How to pay
- IRS Online Account or IRS Direct Pay at IRS.gov/payments (free bank transfer)
- EFTPS, the Treasury's payment system
- Debit or credit card through an IRS-approved processor (fees apply)
- Check by mail with a Form 1040-ES voucher
Choose "estimated tax" and the right tax year. Most states have their own estimated payments too.
The January payment
You can generally skip the January 15 payment if you file your full return and pay all the tax you owe by January 31. Most people still make the January payment and file later.
FAQ
When are quarterly estimated taxes due for 2026?
April 15, June 15 and September 15, 2026, and January 15, 2027 for the last quarter of 2026.
Who has to pay quarterly taxes?
Generally anyone who expects to owe $1,000 or more after withholding and credits, including most freelancers and gig workers.
How do I avoid the underpayment penalty?
Pay at least 90% of this year's tax or 100% of last year's (110% if your AGI was over $150,000), spread across the four due dates.
How do I pay estimated taxes?
Online through your IRS account or Direct Pay, through EFTPS, by card, or by mailing a check with a Form 1040-ES voucher.
Sources: IRS: estimated taxes · IRS Publication 505 · Taxpayer Advocate 2026 tax dates. General information for planning, not tax, legal or financial advice.