2026 Quarterly Estimated Tax Due Dates

Regular dates for calendar-year individuals. The IRS 2026 Form 1040-ES controls; special rules apply to farmers, fishers, fiscal-year filers, and some other taxpayers.

Under the general rule, estimated payments are required if you expect at least $1,000 of federal tax after withholding and refundable credits, and that withholding and those credits will fall short of the smaller of 90% of 2026 tax or 100% of 2025 tax. The prior-year return must cover 12 months.

The prior-year percentage rises to 110% when 2025 AGI exceeds $150,000 ($75,000 if married filing separately for 2026). A qualifying taxpayer with no prior-year tax liability may be exempt. Use Publication 505 to check your circumstances; a freelance job alone does not establish a payment obligation.

Illustration, not a tax projection: assume your completed worksheet requires $8,000 in estimated payments after withholding, paid in four equal installments. You sent $2,000 by each of the first three deadlines. The remaining January installment is $8,000 − $6,000 = $2,000.

If only $4,000 has been paid, the remaining annual target is $4,000. Paying it in January does not undo an earlier underpayment. Use the catch-up tool to organize the balance, and check the annualized-income method if earnings arrived unevenly. A safe-harbor target may still leave tax due with the annual return.

Open IRS Direct Pay from the official source below. Choose Estimated Tax, the individual 1040-ES payment type, and tax year 2026. Check the bank account, amount, and date before submitting. Keep the confirmation and verify that the payment settles.

TaxClover helps organize income, expenses, mileage, and payment records. It does not send the payment or file your return. Your state payment is a separate transaction; California's installment percentages differ from the federal schedule.