Quarterly Estimated Taxes: Deadlines and How to Pay
If you expect to owe $1,000 or more, the IRS wants you to prepay in four installments through the year. Here are the 2026 deadlines, the safe-harbor rules, and how to actually pay.
Who pays: Anyone who expects to owe $1,000 or more in tax for the year and doesn't have enough withheld elsewhere.
2026 due dates: April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027.
Why you have to prepay
The U.S. tax system is pay-as-you-go. Employees have tax withheld from every paycheck; the self-employed don't, so the IRS asks you to send in estimated payments four times a year. Skip them and you can owe an underpayment penalty even if you pay your full balance in April.
The 2026 payment schedule
| Payment | Income period | Due date |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 15, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
The "quarters" aren't even three-month blocks, note that Q2 covers only two months and Q3 covers three. If a due date lands on a weekend or holiday, it shifts to the next business day.
The safe harbor: how to avoid penalties
You won't owe an underpayment penalty if you pay at least one of these through withholding and timely estimates:
- 90% of the current year's tax, or
- 100% of last year's tax (bumped to 110% if your prior-year adjusted gross income was over $150,000).
Paying last year's total in four equal installments is the simplest way to stay penalty-proof, even if you end up owing more, you settle the difference in April without penalty.
How much to send each quarter
A common approach: estimate your full-year tax, then divide by four. As a rough starting point, set aside 25–30% of your net profit and pay a quarter of it each period. The calculator below gives you a personalized figure, including a suggested amount to set aside per quarter.
Estimate your taxes now →Enter your income and see your federal, self-employment, and state tax in seconds, free.Three ways to pay
- IRS Direct Pay (free, from your bank account) at irs.gov/payments.
- EFTPS, the Electronic Federal Tax Payment System, good if you want to schedule payments ahead.
- Form 1040-ES by mail with a check, or by debit/credit card through an approved processor (card fees apply).
Don't forget your state. Most states with income tax have their own quarterly estimated payments on a similar schedule.