When are quarterly taxes due? The 2026 quarterly tax dates are April 15, June 15, September 15 and January 15, 2027, on the IRS schedule for individuals. If you need the amount worked out, our quarterly estimated tax service does that.
The second period covers two months, April and May, so the second payment is due in June.
2026 quarterly tax payment dates
For calendar-year individuals, the IRS sets these estimated tax payment deadlines by income period. When a due date falls on a Saturday, Sunday or legal holiday, you have until the next business day. None of the 2026 dates moves.
| Payment | Income period | Due date |
|---|---|---|
| 1 | January 1 to March 31 | April 15, 2026 |
| 2 | April 1 to May 31 | June 15, 2026 |
| 3 | June 1 to August 31 | September 15, 2026 |
| 4 | September 1 to December 31 | January 15, 2027 |
You can skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the whole balance with it.
A calendar-year C corporation that expects to owe $500 or more pays on April 15, June 15, September 15 and December 15, 2026, so its fourth payment is due a month before the individual one. States set their own estimated tax dates and thresholds.
2026 quarterly tax dates
2027 quarterly tax dates
The 2027 quarterly tax dates follow the same statutory schedule. The IRS publishes the 2027 Form 1040-ES in early 2027.
| Payment | Income period | Due date |
|---|---|---|
| 1 | January 1 to March 31 | April 15, 2027 |
| 2 | April 1 to May 31 | June 15, 2027 |
| 3 | June 1 to August 31 | September 15, 2027 |
| 4 | September 1 to December 31 | January 18, 2028 |
January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day, so the fourth payment moves to the next business day, Tuesday, January 18, 2028.
Who has to pay quarterly taxes
You make 2026 estimated payments if you expect to owe at least $1,000 after withholding and refundable credits, and your withholding will not reach the smaller of 90% of this year’s tax or 100% of last year’s, 110% where last year’s AGI was over $150,000. Meet that second test through withholding, and you owe no quarterly payments at all.
- Self-employed and freelance income. No one withholds tax from business or contractor income.
- Investment and rental income. Your payroll withholding does not cover the tax on capital gains, rent or interest.
- Pass-through income. You owe the tax on your share of the profit in a year when the business pays out little cash.
- A withholding gap on a W-2. A bonus, equity income, a spouse’s income or a change in pay can leave payroll withholding short.
How to pay quarterly taxes
Direct Pay and EFTPS are free; card payments carry a processor fee.
- IRS Online Account. Pay from a bank account and see every payment you have made for the year.
- Direct Pay. Pay from a bank account with no account set-up.
- EFTPS. Enroll once, then schedule payments ahead of each date.
- Form 1040-ES voucher. Mail a check with the voucher for that period.
Have your quarterly tax amount worked out
Send your prior return and this year’s income so far, and we send back the amount and date for each remaining payment.
Missed or changed quarterly tax payments
For uneven income, the annualized income installment method sets each period’s amount from the income earned by that date. We run that calculation in our quarterly estimated tax service.
Anytime you have a major change in your situation, whether it’s your work, whether it’s income or source of income, you want to speak with the tax adviser and make sure that everything you’re doing now continues to make sense in the future.
George Dimov, CPA
Get your quarterly tax amount calculated
If your income changed, you sold an investment, started self-employment or do not know whether withholding covers enough, we calculate the payment for each date.
These are the federal rules and are not advice on your situation. Speak to a CPA before you rely on a deadline.
Reviewed by George Dimov, CPA. Certified to practice in all 50 states. 20 years advising individuals and owners on estimated taxes.