2026 quarterly estimated tax due dates
Federal estimated tax for 2026 is paid in four installments: April 15, June 15, September 15, and January 15, 2027. They are not evenly spaced, so the second one comes only two months after the first.
Source: IRS Form 1040-ES (2026) and Publication 505. Checked against irs.gov on September 25, 2026.
Put all four dates in your calendar, each with a reminder a week ahead.
The four payments
| Payment | For income earned | Due |
|---|---|---|
| 1st | January 1 to March 31 | Wed, April 15, 2026 |
| 2nd | April 1 to May 31 | Mon, June 15, 2026 |
| 3rd | June 1 to August 31 | Tue, September 15, 2026 |
| 4th | September 1 to December 31 | Fri, January 15, 2027 |
If a due date falls on a Saturday, Sunday or legal holiday, a payment made the next business day is on time. A mailed payment counts on its U.S. postmark date.
Common questions
Do I have to make the January payment? Not if you file your 2026 return by February 1, 2027 and pay the entire balance due with it (IRS Form 1040-ES (2026)).
Who has to pay estimated tax? In most cases, anyone who expects to owe at least $1,000 for 2026 after withholding and refundable credits, when those will be less than the smaller of 90% of the 2026 tax or 100% of the 2025 tax (110% if 2025 AGI was over $150,000, or $75,000 married filing separately). The IRS lists exceptions, including for farmers and fishermen, in Form 1040-ES.
What if my income started mid-year? Your first payment is due on the date for the period in which you first had the income, and the later dates stay the same (Publication 505, Table 2-1).
How do I pay? Online through IRS.gov/Payments (Direct Pay from a bank account is free; card payments carry a processor fee), through your IRS Online Account, or by mail with a Form 1040-ES voucher.
How much should each payment be? That depends on your whole year: income, deductions, other tax already withheld. Form 1040-ES has a worksheet for it.
See your quarter's figure before the date arrives
AFGTracker estimates each quarter from the invoices, expenses and mileage you have recorded, so the number is ready when the deadline is.
General information from IRS Form 1040-ES and Publication 505, not tax advice. State estimated tax has its own dates. AFGTracker is a product of Arqam Financial Group.