2026 quarterly estimated tax due dates

If you earn 1099 or self-employment income, the IRS expects you to pay tax throughout the year, not all at once in April. Those payments are due four times a year. Here are the 2026 dates, what happens if you miss one, and how to pay in a few minutes.

The next deadline: September 15, 2026

The next quarterly estimated tax payment is due September 15, 2026. It covers income you earned from June 1 through August 31. If freelancing is new for you this year, this is often the first deadline that catches people off guard, because summer income has already come in and the payment is due before you file anything. You do not file a return to pay it. You just send the estimated payment. Calculate what you owe first, then pay it directly to the IRS.

All 2026 estimated tax payment dates

Federal estimated taxes for the 2026 tax year are due on these dates:

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

The quarters are not equal three-month blocks, which surprises a lot of first-year freelancers. Q2 covers only two months and Q4 stretches across four. If a due date lands on a weekend or federal holiday, it moves to the next business day. Most states with income tax follow the same schedule, but check your state's revenue department to be sure, especially in California, which uses different percentages per quarter.

How to pay the IRS (Direct Pay vs EFTPS)

You have two free ways to pay the IRS directly:

• IRS Direct Pay is the fastest for most freelancers. Go to irs.gov, choose Direct Pay, select "Estimated Tax" and the 2026 tax year, and pay from your bank account. No account or signup required.
• EFTPS (the Electronic Federal Tax Payment System) requires a one-time enrollment but keeps a history of every payment, which is handy if you pay all four quarters and want records in one place.

For state tax, pay through your state's own online portal, which the calculator links to for your state. Keep the confirmation number from each payment. That is your proof you paid on time.

What happens if you miss a deadline (safe harbor and penalties)

Missing a deadline does not mean a huge bill, but it can mean an underpayment penalty, which the IRS calculates like interest on what you should have paid. The penalty applies even if you pay your full tax at filing, because the issue is timing, not just the total.

The way to avoid it is the safe-harbor rule. If your payments add up to at least 90 percent of what you owe this year, or 100 percent of last year's total tax (110 percent if your prior-year adjusted gross income was over $150,000), you will not be penalized, even if you end up owing more. If you missed a quarter, the usual fix is to pay as soon as you can to limit the penalty, then stay current on the remaining deadlines.

This page is general information, not tax advice, and the calculator makes conservative simplifying assumptions (standard deduction, no QBI) so your estimate errs slightly high. For your exact situation, check with a licensed tax professional.