If you're self-employed, a freelancer, or a 1099 contractor, the IRS expects you to pay taxes four times a year — not once in April. Miss a deadline and you'll owe an underpayment penalty on top of whatever you already owe. The good news: the deadlines are predictable, and once you know them, they're easy to plan around.
The 2026 Quarterly Tax Due Dates
The IRS divides the tax year into four unequal payment periods. Here are the 2026 deadlines:
| Payment | Income period | Due date |
|---|---|---|
| Q1 2026 | Jan 1 – Mar 31 | April 15, 2026 |
| Q2 2026 | Apr 1 – May 31 | June 16, 2026 |
| Q3 2026 | Jun 1 – Aug 31 | September 15, 2026 |
| Q4 2026 | Sep 1 – Dec 31 | January 15, 2027 |
Notice that Q2 covers only two months (April–May), while Q3 and Q4 cover three months each. This catches a lot of people off guard. June 16 arrives fast after April 15.
Why June 16 instead of June 15? June 15 falls on a Sunday in 2026, so the deadline shifts to the next business day.
Who Has to Pay Quarterly Taxes?
You must make estimated quarterly payments if you expect to owe at least $1,000 in federal income tax for the year after subtracting any withholding. This applies to:
- Sole proprietors and single-member LLC owners
- Freelancers and independent contractors (1099 workers)
- Partners in a partnership
- S-corporation shareholders who receive distributions
- Anyone with significant investment income, rental income, or side income not covered by W-2 withholding
If you have a full-time W-2 job and a side gig, you might be able to increase your W-2 withholding instead of making separate quarterly payments — but only if your employer withholding fully covers your side income tax liability.
How Much to Pay Each Quarter
You have two safe options for calculating each payment:
Option 1: 100% of Last Year's Tax (Safe Harbor)
Pay one-quarter of your total prior-year federal tax liability each quarter. If you owed $8,000 total in 2025, pay $2,000 per quarter in 2026. This protects you from underpayment penalties even if you end up owing more in April.
If your adjusted gross income (AGI) exceeded $150,000 in the prior year, the safe harbor is 110% of last year's tax, not 100%.
Option 2: 90% of This Year's Estimated Tax
Estimate what you'll actually owe for 2026 and pay 90% of that in four installments. This is more accurate if your income varies significantly year-to-year, but requires more bookkeeping.
Most self-employed people use the safe harbor method — it's simpler and eliminates penalty risk entirely.
How to Actually Make the Payment
The easiest method is IRS EFTPS (Electronic Federal Tax Payment System). It's free, secure, and lets you schedule payments in advance. You can also pay via IRS Direct Pay, by mail with Form 1040-ES, or through tax software.
If you use EFTPS, payments must be scheduled by 8 PM Eastern the day before the due date.
What Happens If You Miss a Deadline?
The IRS charges an underpayment penalty, currently around 8% annualized on the shortfall. Each quarter is calculated independently — missing Q2 doesn't mean you can make it up in Q3 without penalty. The penalty is calculated on Form 2210 and added to your April return.
If you miss a deadline but pay within a few days, file anyway — the penalty is small for short gaps and ignoring it makes it worse.
State Quarterly Taxes
Most states with income tax also require quarterly estimated payments, usually on the same schedule as federal. Check your state's revenue department for exact dates — some states (like California) have different deadlines.
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