2026 quarterly estimated tax due dates
Freelancers and contractors pay federal tax in four instalments. Here are the 2026 deadlines and what each one covers.
| Payment | Covers income earned | Due date |
|---|---|---|
| Q1 | Jan 1 to Mar 31 | Apr 15, 2026 |
| Q2 | Apr 1 to May 31 | Jun 15, 2026 |
| Q3 | Jun 1 to Aug 31 | Sep 15, 2026 |
| Q4 | Sep 1 to Dec 31 | Jan 15, 2027 |
The periods are not equal quarters. The second payment covers only two months and the fourth covers four. That trips people up: the June deadline comes just two months after April.
Which payments are still open
As of October 25, 2026, the first three 2026 deadlines have passed. The last payment for 2026 is due January 15, 2027. If you missed earlier payments, pay what you can now: penalties are worked out per quarter and stop growing when the shortfall is paid.
Skipping the January payment
You don't have to make the January payment if you file your 2026 return and pay all the tax due by the end of January 2027. Few people are ready that early, so most simply pay in January.
Weekends and holidays
When a due date falls on a Saturday, Sunday or federal holiday, the deadline moves to the next business day. None of the 2026 dates above are affected.
How much to pay each time
Pay enough over the year to meet a safe harbor: 90% of this year's tax, or 100% of last year's (110% if last year's AGI was over $150,000). Our quarterly estimated tax calculator works out both and splits the amount across the payments you have left.
State deadlines
Most states with an income tax also want estimated payments, usually on or near the federal dates. A few use different schedules. Check your state revenue department's website.
How to pay
IRS Direct Pay, your IRS Online Account and EFTPS are free. Select "Estimated Tax", Form 1040-ES and the year 2026. Keep the confirmation number with your tax records.
Figures for tax year 2026. See figures and sources. General information, not tax advice.