Estimated tax due dates and how much to pay

For tax year 2026 the four payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. Each one is a quarter of the year's required amount, the smaller of 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000, or $75,000 filing separately).

Last reviewed September 23, 2026 · Tax year 2026 · Federal

The Code sets the four dates, and the gaps between them are uneven: two months between the first and second payments, three between the second and third, four between the third and fourth.

The 2026 dates

First. Income it covers: January 1 to March 31, 2026. Due: April 15, 2026.
Second. Income it covers: April 1 to May 31, 2026. Due: June 15, 2026.
Third. Income it covers: June 1 to August 31, 2026. Due: September 15, 2026.
Fourth. Income it covers: September 1 to December 31, 2026. Due: January 15, 2027.

The income periods are the ones the IRS uses in Publication 505. When a due date falls on a Saturday, Sunday or legal holiday, a payment made the next business day is on time. None of the 2026 dates do.

How much to pay each time

Each payment is 25% of the year's required amount. That amount is the smaller of 90% of the tax on this year's return or 100% of the tax on last year's return, if you filed one and it covered a full 12 months. The second figure becomes 110% when last year's adjusted gross income was over $150,000, or $75,000 if you file separately from your spouse this year. Whether you owe anything at all is covered in Who needs to pay estimated taxes?.

An illustration, with round numbers: your total tax last year was $12,000 and your adjusted gross income was under $150,000. Four payments of $3,000 each, on time, keep you clear of the penalty even if this year's tax turns out higher. Tax withheld from a paycheck counts toward each payment, spread evenly across the four dates, so you pay only the part withholding does not cover.

When income comes unevenly

A seasonal business, or a large gain late in the year, can make equal payments too high early on. The annualized income installment method sizes each payment on the income actually earned by that point. You claim it on Form 2210, Schedule AI, and once you use it for one due date you use it for all four.

Skipping the January payment

You can skip the fourth payment without a penalty if you file your 2026 return by February 1, 2027 and pay the full balance with it. The Code says January 31, and January 31, 2027 is a Sunday; the 2026 Form 1040-ES gives February 1.

How to pay

Form 1040-ES is the IRS form for figuring and paying estimated tax. You can pay online, by card, or by check with a 1040-ES voucher. The online methods, and which one to choose, are in How to pay federal taxes.

Florida has no personal income tax, so individuals make these payments to the IRS only.

Sources

This article is general educational information, not tax, legal, or accounting advice, and does not create a client relationship. Tax law changes and depends on your specific facts. Information is current as of September 23, 2026 for tax year 2026; verify before acting. Consult a qualified CPA, EA, or attorney about your situation.

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