Quarterly Estimated Tax Due Dates for 2026 (and How They Work)

By The Boring Thing · Updated July 22, 2026 · 4 min read

When you are self-employed, the IRS does not wait until April to collect. Because no employer is withholding tax from your pay, you are generally expected to pay as you earn — in four estimated tax installments across the year. Miss them and you can owe an underpayment penalty even if you pay your full balance at filing time. Here are the dates and the rules that actually matter.

The 2026 federal estimated tax due dates

For the 2026 tax year, the IRS Form 1040-ES quarterly deadlines are:

Notice the "quarters" are not even three-month blocks — Q2 covers two months and Q4 covers four. If a due date lands on a weekend or federal holiday, it shifts to the next business day. (Source: IRS Form 1040-ES.)

Who actually has to pay quarterly

The general rule: if you expect to owe $1,000 or more in federal tax for the year after subtracting any withholding, you are expected to make estimated payments. That catches most freelancers, 1099 contractors, and gig workers once their side income becomes meaningful.

The safe-harbor rule that prevents penalties

You do not have to predict your income perfectly. The IRS gives you a "safe harbor" — pay at least the smaller of these through withholding plus estimated payments and you generally avoid the underpayment penalty:

• 90% of your 2026 tax, or
• 100% of your 2025 tax (or 110% if your 2025 adjusted gross income was over $150,000).

For many people, basing the four payments on last year's tax is the easiest way to stay safe, because you already know that number.

How to actually pay

You can pay for free directly to the IRS — there is no need for a paid service:

• IRS Direct Pay straight from a bank account, or
• EFTPS (the Electronic Federal Tax Payment System), which lets you schedule all four payments in advance.

A simple routine: each quarter, estimate your total tax, subtract anything already withheld, split the rest across the remaining dates, and pay by the deadline. And remember these are federal dates — many states run their own estimated-tax schedule, so check your state separately.

This is general educational information, not tax advice. Deadlines and rules can change and your situation may differ — verify with the IRS or a qualified tax professional before you pay.