January 15, 2027: Your Last 2026 Estimated Tax Payment (Q4) as a Self-Employed Worker
Tax year covered: 2026. If you freelance, drive for a gig app, or earn 1099 income, no employer withholds tax for you. The IRS expects you to pay during the year in four installments. The fourth and last payment for tax year 2026 is due January 15, 2027 (IRS Form 1040-ES (2026)).
👉 Estimate your payment with our 1099 Quarterly Estimated Tax Calculator 2026.
The four 2026 due dates
| Payment | Due date |
|---|---|
| 1 | April 15, 2026 |
| 2 | June 15, 2026 |
| 3 | September 15, 2026 |
| 4 | January 15, 2027 |
Source: Form 1040-ES (2026). If a due date falls on a Saturday, Sunday or legal holiday, you can pay on the next business day (same source).
Do you need to pay at all?
You generally have to make estimated payments if you expect to owe $1,000 or more when you file, after subtracting withholding and credits (IRS: Estimated taxes).
How much: the safe harbor
You generally avoid the underpayment penalty if your withholding plus estimated payments cover the smaller of:
- 90% of your 2026 tax, or
- 100% of your 2025 tax. This becomes 110% if your 2025 adjusted gross income was more than $150,000 ($75,000 if married filing separately).
Source: Form 1040-ES (2026).
If you underpaid earlier in the year, the January payment is your last chance to catch up. Our calculator shows both the 90% figure and the prior-year safe harbor.
Remember: your "tax" includes self-employment tax
Your estimate must cover income tax and self-employment tax: 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of your net profit (IRS: Self-employment tax). For 2026, the Social Security part applies only up to $184,500 of combined wages and self-employment earnings (SSA: Contribution and benefit base). Run the numbers with our Self-Employment Tax Calculator 2026.
Option: skip the January payment by filing early
You don't have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance due with it (Form 1040-ES (2026)).
How to pay
Form 1040-ES lists electronic options, including IRS Direct Pay and the Electronic Federal Tax Payment System (EFTPS). EFTPS requires enrollment. You can also pay by check with a 1040-ES payment voucher (Form 1040-ES (2026)).
2026 numbers worth knowing for your estimate
- Standard deduction 2026: $16,100 single, $32,200 married filing jointly, $24,150 head of household (IRS IR-2025-103 / Rev. Proc. 2025-32).
- Gig drivers: the 2026 business mileage rate is 72.5¢/mile for January 1–June 30 and 76¢/mile from July 1 (IRS: Standard mileage rates). Try our Gig & Rideshare Take-Home Pay Calculator 2026.