Quarterly estimated tax due dates 2026

No employer is withholding tax from freelance or 1099 income, so the IRS expects you to pay it yourself during the year, in four instalments.

Updated 28 September 2026 · Federal rules only; most states have their own estimated tax.

The four deadlines for the 2026 tax year

The "quarters" are not equal: Q2 is only two months and Q4 is four. If you file your 2026 return and pay everything you owe by the end of January 2027, you can skip the January 15 payment.

Do you have to pay estimated tax?

Generally yes if you expect to owe $1,000 or more for 2026 after subtracting withholding and refundable credits. That catches most freelancers, independent contractors, gig workers, landlords and Etsy sellers with a profitable year. If you also have a W-2 job, raising the withholding on your paycheck (a new Form W-4) is an alternative to making separate payments.

How much to pay each quarter

Your estimate has two parts: self-employment tax (15.3% on 92.35% of your net profit, see how it works) and federal income tax on your total taxable income. Add them up for the year, subtract any withholding, and divide by four.

The free quarterly tax calculator does this with the 2026 brackets, the standard deduction and a simplified QBI deduction.

How to avoid the underpayment penalty: the safe harbor

You won't be charged the underpayment penalty if your withholding and on-time estimated payments for 2026 add up to at least the smaller of:

• 90% of your 2026 tax, or
• 100% of the tax on your 2025 return (110% if your 2025 adjusted gross income was over $150,000, or $75,000 if married filing separately).

The prior-year option is the easy one for a growing business: it's a fixed number you already know, and you settle any extra when you file. The penalty is interest-like and runs per quarter, so a late Q1 payment costs more than a late Q4 one.

If your income is lumpy, for example most of it arrives in the autumn, the annualized income method on Form 2210 lets you pay less in the early quarters.

How to pay

• IRS Direct Pay or your IRS online account: free bank transfers; choose "estimated tax" and the 2026 tax year.
• EFTPS: free, lets you schedule all four payments in advance.
• By card through an IRS-approved processor (a fee applies), or by check with a Form 1040-ES voucher.

Keep the confirmation numbers: you'll enter the total paid on your 2026 Form 1040.

Tips

• Move 25–30% of every client payment into a separate savings account the day it arrives.
• Track expenses and business miles as you go: every deductible dollar cuts both income tax and self-employment tax.
• Re-check your estimate after a big month instead of waiting for the next deadline.

General information for planning, not tax advice. Check IRS Publication 505 or a tax professional for your situation.