Quarterly Estimated Tax Due Dates 2026 and 2027
The four quarterly estimated tax due dates for tax year 2026 are April 15, June 15, September 15, 2026, and January 15, 2027. For tax year 2027 they are April 15, June 15, September 15, 2027, and January 18, 2028 — that last one moves because January 15, 2028 falls on a Saturday and the next business day, Monday January 17, is Martin Luther King Jr. Day.
2026 Due Dates
| Quarter | Period Covered | Due Date | Notes |
|---|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 | Wednesday. Also the annual filing deadline |
| Q2 | Apr 1 – May 31, 2026 | June 15, 2026 | Monday. No adjustment |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 | Tuesday. No adjustment |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 | Friday. Skippable if you file your 2026 return and pay in full by February 1, 2027 |
2027 Due Dates
| Quarter | Period Covered | Due Date | Notes |
|---|---|---|---|
| Q1 | Jan 1 – Mar 31, 2027 | April 15, 2027 | Thursday. Also the annual filing deadline |
| Q2 | Apr 1 – May 31, 2027 | June 15, 2027 | Tuesday. No adjustment |
| Q3 | Jun 1 – Aug 31, 2027 | September 15, 2027 | Wednesday. No adjustment |
| Q4 | Sep 1 – Dec 31, 2027 | January 18, 2028 | Jan 15 is a Saturday and Jan 17 is Martin Luther King Jr. Day, so the deadline moves to Tuesday |
Why are the periods uneven?
The IRS estimated tax quarters do not align with standard calendar quarters. The first quarter (Q1) covers three months (January–March), but Q2 covers only two months (April–May). Q3 covers three months (June–August), and Q4 covers the remaining four months (September–December).
Who needs to pay quarterly estimated taxes?
As a general rule, if you expect to owe $1,000 or more in federal taxes for the year, you need to make quarterly estimated tax payments. This primarily affects self-employed individuals, freelancers, 1099 contractors, gig workers, and those with significant investment or rental income.
What happens if you miss a deadline?
If you underpay your estimated taxes or miss a deadline, the IRS may assess a penalty using Form 2210. The penalty is basically interest on the amount you underpaid for the days it was late. You can protect yourself from this penalty entirely by meeting the IRS "safe harbor" rule: paying at least 100% of your previous year's tax (or 110% if your prior-year Adjusted Gross Income was over $150,000).
How to pay
- IRS Direct Pay (irs.gov/directpay) — A free and immediate way to pay directly from your checking or savings account.
- EFTPS — Note that individual taxpayers can no longer create new EFTPS accounts as of October 2025, but existing users can continue using it.
- IRS2Go mobile app — The official mobile app of the IRS, offering secure payment options.
- Check or money order — You can mail a payment with a Form 1040-ES payment voucher.
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