How to pay quarterly taxes
The amount comes from the quarterly calculator. The dates are on the 2026 due dates page. The IRS lists the payment channels at irs.gov/payments. Pick the reason for an estimated payment, tax year 2026.
IRS Direct Pay
Direct Pay takes a payment from a bank account. The IRS does not add a fee. For an estimated payment, the reason is estimated tax for Form 1040-ES and the year is 2026. You can schedule a payment ahead of the due date. A confirmation number is the receipt.
EFTPS and the online account
EFTPS is the Treasury's free electronic system. Enrollment is not instant, so it is a poor choice on the afternoon a voucher is due. An IRS online account can also show payments already credited. Neither one is required if Direct Pay works for the account you want to use.
Card or check
A debit or credit card goes through a processor the IRS has approved. The processor, not the IRS, sets that fee. This page does not quote a percentage. A check still works: mail it with a 1040-ES voucher to the address in the form's instructions for your state. Do not send the check to a random address copied from an old year.
State estimates
A state estimated payment is a separate bill, paid to the state. This site does not store state due dates or state tax rates. The federal voucher does not cover them.
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