Estimated Tax Due Dates: 2026 and 2027

The 2026 tax year

Jan 1 – Mar 31, 2026	April 15, 2026
Apr 1 – May 31, 2026	June 15, 2026
Jun 1 – Aug 31, 2026	September 15, 2026
Sep 1 – Dec 31, 2026	January 15, 2027

If you skipped the earlier payments this year, the January 15, 2027 payment is still due, and you can pay more than a quarter of your estimated tax to reduce a possible penalty. Our self-employment tax calculator shows a starting figure.

The 2027 tax year

Jan 1 – Mar 31, 2027	April 15, 2027
Apr 1 – May 31, 2027	June 15, 2027
Jun 1 – Aug 31, 2027	September 15, 2027
Sep 1 – Dec 31, 2027	January 18, 2028

The last 2027 payment moves because January 15, 2028 falls on a Saturday and the following Monday is a federal holiday. When a due date falls on a weekend or holiday, it moves to the next business day. Check the IRS page for the official dates before you pay.

Who has to pay

Generally, you need to make estimated payments if you expect to owe $1,000 or more in tax for the year after subtracting withholding and credits. Freelancers, gig workers and creators usually have no withholding, so most owe estimated tax once their profit grows. If you have a job as well, you can raise your withholding with a new W-4 instead.

How to pay

• IRS Direct Pay from a bank account, free, with no account needed.
• Your IRS online account, where you can see past payments.
• Debit or credit card through an IRS payment processor, which charges a fee.
• Form 1040-ES with a check by mail.

Choose the right tax year and the “estimated tax” payment type, so the payment lands in the correct place.

State estimated taxes

Eight states have no income tax on wages or self-employment income (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming), so there is nothing to prepay at the state level there, and Washington taxes only capital gains. Most other states ask the self-employed to prepay if they expect to owe more than a small amount, and many use dates close to the federal ones. Exceptions we know of:

• California: 30% by April 15, 40% by June 15, nothing in September and 30% by January 15.
• Virginia: the first payment is due May 1.

Thresholds, dates and penalties are set by each state and can change. See our state tax guide for your state’s 2026 rates and a calculator, and confirm the schedule with your state tax agency.

Frequently asked questions

When is the next estimated tax payment due?

For the 2026 tax year, the final payment is due January 15, 2027. The first payment for 2027 is due April 15, 2027.

Are the quarters equal in length?

No. The periods are Jan–Mar, Apr–May, Jun–Aug and Sep–Dec, so they cover 3, 2, 3 and 4 months.

Can I pay early?

Yes. You can pay any time before the due date, and many people pay a share of every payout into a separate account.

Do I have to pay if I earn very little?

If you expect to owe less than $1,000 for the year after withholding and credits, estimated payments are generally not required. You still owe the tax when you file.

Sources

• IRS: Estimated taxes
• IRS Publication 505: Tax withholding and estimated tax
• IRS Topic 306: Penalty for underpayment of estimated tax

General information, not tax advice. See our disclaimer.

Related guides

More calculators