For tax year 2026, estimated federal tax payments are due April 15, June 15, September 15 and January 15, 2027. The first three have passed, so the next one on the calendar is Friday, January 15, 2027. Anyone who expects to owe $1,000 or more when they file generally has to pay this way, and a safe-harbor rule lets you avoid the penalty by paying 90% of this year's tax or 100% of last year's.
None of this applies to a typical employee with enough withholding, because your employer already sends the IRS a slice of each paycheck. It's for income nobody withholds on: freelance work, a side business, rent, interest, dividends, capital gains, prizes.
- April 15, 2026Payment 1: income from Jan. 1 to March 31
- June 15, 2026Payment 2: income from April 1 to May 31
- Sept. 15, 2026Payment 3: income from June 1 to Aug. 31
- Jan. 15, 2027Payment 4: income from Sept. 1 to Dec. 31
- Jan. 31, 2027File and pay in full by this date to skip payment 4
Stand: October 2026 · Source: IRS Publication 505 (2026). A due date that falls on a weekend or legal holiday moves to the next business day.
The four dates and what each covers
The IRS divides the year into four payment periods, each with its own deadline. The periods aren't equal, which surprises people: the second is two months, and the fourth is four.
| Income earned | Payment due |
|---|---|
| Jan. 1 – March 31 | April 15 |
| April 1 – May 31 | June 15 |
| June 1 – Aug. 31 | Sept. 15 |
| Sept. 1 – Dec. 31 | Jan. 15 of the next year |
If a date falls on a Saturday, Sunday or legal holiday, the payment is on time if you make it the next business day. For mailed payments, the postmark is the payment date. The IRS also notes you may be charged a penalty for missing a due date even if you end up owed a refund when you file.
Who has to pay
- $1,000expected tax owed at filing: the line where estimated tax startsafter withholding and credits
- 90%of this year's tax, or
- 100%of last year's tax: pay the smaller of the two110% if last year's AGI was over $150,000
- 4payment periods, roughly equal payments
Sources: irs.gov (Estimated taxes; Publication 505 for 2026). Last year's return must cover 12 months.
The IRS says individuals, including sole proprietors, partners and S corporation shareholders, generally have to make estimated payments if they expect to owe tax of $1,000 or more when their return is filed. For businesses taxed as corporations the threshold is $500.
You can skip estimated tax for the current year only if you meet all three of these: you had no tax liability last year, you were a U.S. citizen or resident alien the whole year, and last year's tax year covered 12 months. If you earn wages, another way out is to give your employer a new Form W-4 asking for extra withholding.
The safe-harbor rule
- Estimate this year's income and taxForm 1040-ES has a worksheet; last year's return is a good starting point.
- Check the safe harborAim to pay the smaller of 90% of this year's tax or 100% (110%) of last year's.
- Pay by the due dateOnline, by phone, with the IRS2Go app, or by mail with a 1040-ES voucher.
- Keep the confirmationA postmark counts as the payment date for mailed payments.
You don't have to guess your income perfectly. According to the IRS, most taxpayers avoid the underpayment penalty if they either owe less than $1,000 after subtracting withholding and credits, or paid at least 90% of this year's tax or 100% of last year's tax, whichever is smaller.
Two caveats from Publication 505 (2026). Last year's return must cover all 12 months. And if your AGI on the 2025 return was more than $150,000 ($75,000 if you're married filing separately in 2026), you substitute 110% for 100%. Farmers and fishers have their own rules.
In practice that means a freelancer whose income jumps can pay 100% of last year's tax in four parts and avoid a penalty, even if this year's bill is bigger. You still owe the difference when you file, so set money aside.
Uneven income and the January trick
The IRS generally expects four equal payments. If your income comes in lumps, say a seasonal business, the annualized income installment method on Form 2210 can lower or remove the penalty by letting you pay unequal amounts.
The January payment has an exit: if you file your 2026 Form 1040 by January 31, 2027 and pay what you owe, you don't need to make the January 15 payment. You may still owe a penalty on the earlier three if you underpaid them.
The IRS can also waive the penalty after a casualty, disaster or unusual circumstance, or if you retired after 62 or became disabled and the shortfall had a reasonable cause.
How to pay
Use Form 1040-ES to figure the amount, then pay online, by phone or with the IRS2Go app, through your IRS online account, or by mail with a voucher. Monthly is fine too. The tax filing deadline page shows how these dates fit with April 15 and the October 15 extension, which gives more time to file but not to pay.
Keeping the receipts
Each payment is a document you will need in April. Save the confirmation number or a photo of the check, and note the date. The tax-document organizing guide shows one way to do it, and the freelancer scenario covers the expense side.
Paperlock can hold those confirmations next to your 1099s, read the amounts and dates, and let you ask "what estimated payments did I make this year?" instead of digging through email. The IRS has the final say on your numbers, so check Publication 505 or a tax professional for your own situation.