2026 Estimated Tax Payment Due Dates
Each payment is tied to a different and specific number of months; they are not equal. Check the payment due date to ensure that you are paying for the correct months.
| Payment | For the period | Due date |
|---|---|---|
| 1st | Jan. 1–March 31, 2026 | April 15, 2026 |
| 2nd | April 1–May 31, 2026 | June 15, 2026 |
| 3rd | June 1–Aug. 31, 2026 | Sept. 15, 2026 |
| 4th | Sept. 1–Dec. 31, 2026 | Jan. 15, 2027 |
Sources: Form 1040-ES instructions, IRS. IRS Publication 505, IRS.
Notice that the second payment covers only two months, while the fourth covers four. If you’d rather make one payment, you can pay all of your 2026 estimated tax by April 15, 2026. When you’re ready to send money, here’s how to pay estimated taxes online.
Exceptions That Can Change Your Due Date
The table above covers most filers, but a few situations shift or remove a deadline.
Skipping the January Payment
You don’t have to make the January 15, 2027 payment if you file your 2026 return by January 31, 2027, and pay the entire balance due. For best results, begin collecting your tax documents well before the January 31, 2027 deadline.
Weekends and Holidays
If a due date falls on a weekend or legal holiday, a payment or filing made the next business day is considered on time. Legal holidays are defined by the IRS in Publication 509; however, you should also take note of any state holidays that may impact the filing or payment. A mailed payment counts as on time if it’s postmarked by the due date. The postmark date is the day the post office processes your mail, which may not be the day you drop it off.
Farmers and Fishers
If at least two-thirds of your gross income comes from farming or fishing, you get simpler options. You can pay all of your estimated tax by Jan. 15, 2027, or file your return and pay the full amount by March 1, 2027.
Fiscal-Year Filers
Fiscal-year filers follow the same specific monthly breakdown used by calendar year filers; however, their due dates are different, making the months that are covered by each payment different. For fiscal-year filers, payments are due on the 15th day of the fourth, sixth and ninth months of your fiscal year. The last payment is due on the 15th day of the first month of the next fiscal year.
Similar to calendar year filers the fiscal year filer does not have to pay the last payment for the fiscal year if the return is filed and tax due paid by the end date of the first month of the new fiscal year.
Who Needs to Make Estimated Payments
Knowing the dates only matters if you’re required to pay estimated taxes. Under the IRS estimated tax rules, you generally must make payments if you expect to owe $1,000 or more when you file, after subtracting any federal tax withheld and credits applied to your tax liability. Federal tax withholding is the money that an employer or other payer takes out of your income and sends to the IRS on your behalf to pay your income tax liability.
You can generally avoid an underpayment penalty if you meet one of these tests:
- You owe less than $1,000 after withholding and credits.
- You paid at least 90% of your 2026 tax or 100% of your 2025 tax, whichever is smaller.
The prior-year test rises to 110% if your 2025 adjusted gross income (AGI) was over $150,000. AGI is your total income minus certain adjustments, and you’ll find it on your tax return.
If you have a W-2 job, you can increase the withholding from your paycheck by changing the amount withheld on your W-4 instead of making separate payments. If you earn cash income and no federal income tax was withheld, estimated payments allow you to pay the federal tax liability on time throughout the year.
What Happens If You Pay Late or Too Little
Failing to pay by the due date or paying less than the amount owed for one or more of the payment dates may trigger a penalty and/or require you to pay interest. Paying the correct amount of your estimated taxes on time will help avoid both the penalty and/or interest assessed by the IRS.
Many states have their own estimated tax rules and deadlines, so check your state tax agency’s website.
