When are quarterly estimated taxes due in 2026?

For the 2026 tax year, federal estimated payments are generally due April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. When a date falls on a weekend or holiday, it shifts to the next business day. State deadlines often follow the same schedule but can differ.

What is the easiest way to pay estimated taxes?

For most people, IRS Direct Pay is the simplest — it's free, requires no enrollment, and pays directly from your bank account. You can also use your IRS Online Account, enroll in EFTPS, pay by debit or credit card (with a processing fee), or mail a check with a Form 1040-ES voucher.

Do I have to pay quarterly taxes?

Generally, if you expect to owe at least $1,000 in tax for the year after subtracting withholding and credits, the IRS expects quarterly estimated payments. If you also have a W-2 job, you can instead increase your paycheck withholding to cover the extra tax and skip separate payments.

Do I pay state estimated taxes separately?

Yes. If your state has an income tax, you generally make separate state estimated payments through your state's tax website, in addition to your federal payments. Nine states have no state income tax, so residents there only handle the federal side.

What if I can't predict my income for the year?

Use the safe harbor: pay at least 100% of last year's total tax (110% if your prior-year AGI was over $150,000), split into four equal payments, and you avoid the federal underpayment penalty regardless of what you actually earn. The annualized income installment method is an alternative for very uneven income.

How to pay quarterly estimated taxes

Knowing you owe quarterly taxes is one thing; actually sending the money is another. The good news: it's quick, free, and you have several ways to do it. Here's who needs to pay, the 2026 deadlines, and a step-by-step on each method.

Last reviewed: June 2026 · Figures shown for the 2026 tax year

Do you even need to?

As a rule, if you expect to owe $1,000 or more in tax for the year after withholding and credits, the IRS wants estimated payments. That covers most freelancers, contractors, and people with meaningful self-employment or investment income. Not sure how much to send? Start with how much to set aside for taxes.

Shortcut if you also have a W-2 job: instead of making separate quarterly payments, you can raise your paycheck withholding (file a new Form W-4) to cover the tax on your freelance income. Withholding counts as paid evenly through the year, which can even undo an earlier underpayment.

The 2026 due dates

Q1 (Jan–Mar 2026): April 15, 2026
Q2 (Apr–May 2026): June 15, 2026
Q3 (Jun–Aug 2026): September 15, 2026
Q4 (Sep–Dec 2026): January 15, 2027

The "quarters" are uneven on purpose. If a date lands on a weekend or holiday, it moves to the next business day.

How to actually pay (federal)

IRS Direct Pay — the simplest

Free, no signup. Go to IRS Direct Pay, choose "Estimated Tax (1040-ES)" and the year, verify your identity against a prior return, and pay straight from your checking or savings account. You get a confirmation number — save it.

Your IRS Online Account

If you've set up an account at irs.gov, you can make and track payments, see your balance, and view payment history all in one place.

EFTPS (Electronic Federal Tax Payment System)

A free government system that's handy if you make a lot of payments or want to schedule them in advance. It requires a one-time enrollment, so set it up before a deadline if you plan to use it.

Debit or credit card

Available through IRS-approved processors, but they charge a fee (a flat fee for debit, a percentage for credit). Fine for convenience or rewards; not the cheapest route.

By mail

Mail a check or money order with a Form 1040-ES payment voucher. Write your Social Security number and "2026 Form 1040-ES" on the check, and use the address for your state in the 1040-ES instructions.

Don't forget your state

If your state has an income tax, you generally make separate state estimated payments through your state's tax department website, on a similar schedule. Residents of the nine no-income-tax states only deal with the federal side.

If your income is unpredictable

Use the safe harbor: pay 100% of last year's total tax (110% if your prior-year AGI topped $150,000) in four equal installments, and you owe no federal underpayment penalty no matter how the year turns out. It's the simplest way to stay penalty-proof when you can't forecast.

Know the exact amount to send

Our free Quarterly Tax Estimator turns your income into four payment amounts with the real due dates — including a penalty-proof safe-harbor option — so you know precisely what to pay and when. Nothing leaves your browser.

Estimate my quarterly payments →

Frequently asked questions

When are quarterly estimated taxes due in 2026?: Generally April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027 — shifting to the next business day when a date falls on a weekend or holiday.
What's the easiest way to pay?: IRS Direct Pay — free, no enrollment, straight from your bank account. You can also use your IRS Online Account, EFTPS, a card (with a fee), or mail a check with a 1040-ES voucher.
Do I have to pay quarterly?: If you expect to owe $1,000+ for the year, yes — unless you cover it by raising your W-2 paycheck withholding instead.
Do I pay state separately?: Yes, if your state has an income tax — through your state's website, in addition to federal. No-income-tax states only handle federal.
What if I can't predict my income?: Use the safe harbor: 100% of last year's tax (110% if prior-year AGI over $150,000) in four equal payments avoids the federal penalty.