2027 quarterly estimated tax deadlines
These are the expected due dates for 2027 estimated tax payments. They follow the IRS's standing rules, but the IRS confirms them each year in the new Form 1040-ES, usually in December or January. We'll update this page when it does.
The four expected due dates
Payments are due on the 15th of April, June, September and January, moved to the next business day when the 15th falls on a weekend or federal holiday. January 15, 2028 is a Saturday and Monday, January 17 is Martin Luther King Jr. Day, so the Q4 payment is expected on Tuesday, January 18, 2028.
- Q1: April 15, 2027 (income from January 1 to March 31, 2027)
- Q2: June 15, 2027 (April 1 to May 31)
- Q3: September 15, 2027 (June 1 to August 31)
- Q4: January 18, 2028 (September 1 to December 31)
What's already known for 2027
- Social Security wage base: $192,300, up from $184,500 in 2026 (announced by the Social Security Administration on October 14, 2026). The 12.4% Social Security part of self-employment tax stops above this amount.
- Self-employment tax rate: still 15.3% (12.4% Social Security plus 2.9% Medicare). The rates are set by law and don't change with inflation.
- Federal income tax brackets and standard deduction: to be announced by the IRS in late 2026.
- Business mileage rate: to be announced by the IRS in late 2026.
Planning your first 2027 payment
If your income is steady, the safe harbor rule is the simplest plan: pay 100% of your 2026 total tax (110% if your 2026 adjusted gross income was over $150,000) in four equal parts during 2027, and you won't owe an underpayment penalty even if 2027 turns out bigger.
If your income is growing or uneven, base each payment on what you've actually earned so far. Setting aside a percentage of every payment as it arrives makes that easy.
Know your number for every payment.
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Frequently asked questions
When is the first 2027 estimated tax payment due?
It's expected on April 15, 2027, the same day 2026 individual returns are due. The IRS confirms the date in the 2027 Form 1040-ES.
Is the January 2028 payment really due on the 18th?
That's what the standard rules point to: January 15, 2028 is a Saturday and the following Monday is a federal holiday, so the deadline moves to Tuesday, January 18. Check the 2027 Form 1040-ES once the IRS publishes it.
Have the 2027 tax brackets been released?
Not at the time of writing. The IRS publishes next year's inflation-adjusted brackets and standard deduction in late 2026. Until then, the 2026 brackets are a reasonable planning stand-in.
Sources
Related
- 2026 quarterly estimated tax deadlines for freelancers
- 2027 IRS mileage rate: when it's announced and what to track now
- Self-employment tax explained (2026 rates)
- How much to set aside for taxes on 1099 income (2026)
Estimates and general information, not tax advice. Check with a tax professional for your situation.