Deadlines · calculator
Estimated tax payments for 2026
Who must pay during the year, how much is enough to avoid a penalty, and when each installment is due.
2026 estimated tax payments
Each quarterly payment
$2,750
$11,000 for the year beyond withholding
- Safe harbor: required annual payment$15,000
- Last-year test at 100%$15,000
- Payment 1 dueApril 15, 2026
- Payment 2 dueJune 15, 2026
- Payment 3 dueSeptember 15, 2026
- Payment 4 dueJanuary 15, 2027
The January 15, 2027 payment can be skipped if you file the 2026 return and pay the balance by February 1, 2027.
You generally must pay estimated tax for 2026 if you expect to owe at least $1,000 after withholding and refundable credits, and if withholding and credits will cover less than the smaller of 90% of your 2026 tax and 100% of your 2025 tax, according to the 2026 Form 1040-ES. If your 2025 AGI was above $150,000 ($75,000 married filing separately), the prior-year test becomes 110%. The four installments are due April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027; the last can be skipped if you file your 2026 return and pay in full by February 1, 2027. A freelancer expecting $24,000 of 2026 tax, who owed $20,000 for 2025 with $95,000 of AGI and has $4,000 withheld from a part-time job, can stay safe by paying $16,000 for the year, $4,000 a quarter. Someone with no tax liability for 2025 owes no estimated tax for 2026.
Checked by Radif Partners · Editorial policy · How we calculate
The 2026 calendar
| Installment | Income period it covers | Due date |
|---|---|---|
| 1 | January 1 to March 31, 2026 | April 15, 2026 |
| 2 | April 1 to May 31, 2026 | June 15, 2026 |
| 3 | June 1 to August 31, 2026 | September 15, 2026 |
| 4 | September 1 to December 31, 2026 | January 15, 2027 |
The periods have different lengths, but the required payments are equal quarters of the annual amount unless you use the annualized income method of Publication 505, which helps people whose income arrives late in the year, such as a capital gain in December or a seasonal business.
Who usually needs to pay
Self-employed people, gig workers and independent contractors whose payers withhold nothing; landlords and investors with large interest, dividends or gains; retirees whose pensions and Social Security withholding are too low. Employees with a second job can often avoid estimated payments by asking the main employer to withhold more on Form W-4, since withholding counts as if paid evenly through the year. Self-employment tax at 15.3% on 92.35% of profit is part of the tax to cover, see the FICA page.
How to pay
Estimated payments can be made through IRS Direct Pay from a bank account, through your IRS online account, by card through an approved processor, or by check with a Form 1040-ES voucher. Payments are credited to the tax year you choose, so label each one 2026. Married couples can make joint estimated payments and split them later between separate returns if needed, except in the cases the form lists, such as a spouse who is a nonresident alien.
The penalty if you fall short
The underpayment penalty is computed like interest, at the quarterly underpayment rate (7% for the last quarter of 2026), on the amount each installment was short and for the number of days it stayed short. It is figured on Form 2210 or by the IRS from your return. Paying a missed installment as soon as possible limits it. The interest rate page gives the rates, and the refund estimator helps estimate the year's tax.
Sources: IRS Form 1040-ES (2026), Estimated Tax for Individuals: What's New and due dates; IRS: Quarterly interest rates on underpayments and overpayments, read on October 11, 2026.