Estimated tax payments 2026
For a calendar-year filer, 2026 estimated tax is due on April 15, June 15, September 15, and January 15, 2027. Those four dates are a Wednesday, a Monday, a Tuesday, and a Friday, so none of them moves for a weekend. A federal holiday would move a due date to the next business day. Download the calendar file or estimate the voucher on the quarterly tax calculator.
| Income period | Due date | Weekday |
|---|---|---|
| January 1 – March 31 | April 15, 2026 | Wednesday |
| April 1 – May 31 | June 15, 2026 | Monday |
| June 1 – August 31 | September 15, 2026 | Tuesday |
| September 1 – December 31 | January 15, 2027 | Friday |
If you miss a date
The underpayment penalty uses an IRS interest rate that changes by quarter. That rate is not in this site's data file, so there is no penalty calculator here. Paying the safe harbor stops the penalty on the difference. You can skip the January payment if you file the 2026 return and pay the balance by February 1, 2027.
Other years and disasters
A fiscal-year filer uses different dates, tied to the months of that year. This table is the calendar year only. When the IRS postpones a date for a disaster, the postponement is on irs.gov for that event. This page does not copy those temporary dates.
How to pay covers Direct Pay, EFTPS, card, and a check.
Sources
- IRS: Form 1040-ES (2026) — standard deduction, tax rate schedules, 92.35% SE factor, $184,500 Social Security wage base, due dates, 90/100/110 safe harbor, QBI minimum
- IRS newsroom: tax year 2026 inflation adjustments, including the One, Big, Beautiful Bill standard deduction
- IRS: self-employment tax (Social Security and Medicare), including Additional Medicare Tax thresholds
- IRS: S corporation compensation and medical insurance issues (reasonable compensation)
- IRS fact sheet FS-2008-25: Wage Compensation for S Corporation Officers
- IRS: simplified option for the home office deduction, $5 per square foot up to 300 square feet