2026 quarterly estimated tax deadlines

If you expect to owe $1,000 or more when you file, the IRS expects you to pay during the year in four installments. Missing them adds an underpayment penalty, even if you pay in full in April.

The four due dates

The quarters aren't equal: Q2 covers only two months and Q4 covers four. That catches a lot of first-year freelancers out.

Q1: April 15, 2026 (income from January 1 to March 31)
Q2: June 15, 2026 (April 1 to May 31)
Q3: September 15, 2026 (June 1 to August 31)
Q4: January 15, 2027 (September 1 to December 31)

How much to pay each quarter

The simplest safe approach is to pay a quarter of this year's estimated tax each time. If last year's tax is easier to know, paying 100% of last year's total tax (110% if your income was over $150,000) in four equal parts also protects you from the penalty, the "safe harbor" rule.

How to pay

IRS Direct Pay lets you pay straight from your bank account with no fee and no account to create. Choose "Estimated Tax" and Form 1040-ES as the reason. Save the confirmation number. Many states have their own estimated payments on the same dates.

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Frequently asked questions

What happens if I miss a quarterly payment?

The IRS charges an underpayment penalty that works like interest on the amount you were short, for the days it was late. Pay as soon as you can; the penalty stops growing once you've paid.

Do I need to pay quarterly taxes in my first year freelancing?

If you had no tax liability last year (and were a US citizen or resident for the full year), you won't owe a penalty for that year. Paying quarterly still avoids a large bill in April.

Sources

IRS: Estimated taxes

Estimates and general information, not tax advice. Check with a tax professional for your situation.