When Are Estimated Taxes Due in 2026? Quarterly Due Dates for Tax Year 2026

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Short answer: for tax year 2026, federal estimated tax payments are due April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027 (IRS Form 1040-ES (2026)). The January 15, 2026 payment you may remember was the last installment for tax year 2025, not 2026.

2026 estimated tax calendar

PaymentIncome earned inDue date
1January 1 – March 31, 2026April 15, 2026
2April 1 – May 31, 2026June 15, 2026
3June 1 – August 31, 2026September 15, 2026
4September 1 – December 31, 2026January 15, 2027

Sources: Form 1040-ES (2026) and Publication 505 (2026), chapter 2.

Why the "quarters" are not equal

The IRS payment periods are not calendar quarters. The second period is only two months (April and May) and the last one is four months (September through December) (Publication 505). If your income is lumpy, you may be able to pay less early in the year with the annualized income installment method. Try our Annualized Income Installment Calculator.

Weekends and holidays

If a due date falls on a Saturday, Sunday or legal holiday, a payment made on the next day that is not a Saturday, Sunday or holiday is on time (IRS: Estimated taxes; Internal Revenue Code section 7503). None of the four 2026 dates falls on a weekend. If you mail a payment, the U.S. postmark date counts as the payment date (Form 1040-ES (2026)). Under a recent USPS postmark clarification, the postmark date is the date the mail is processed at a USPS facility, which may be later than the day you drop it off. Pay electronically or mail early (Form 1040-ES (2026)).

Option: skip the January 15, 2027 payment

You don't have to make the January 15, 2027 payment if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return (Form 1040-ES (2026)).

Special cases

  • Farmers and fishermen: if at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, you can pay all your estimated tax by January 15, 2027, or file your 2026 return by March 1, 2027 and pay the total tax due (Form 1040-ES (2026)).
  • Fiscal-year taxpayers: payments are due on the 15th day of the 4th, 6th and 9th months of your fiscal year and the 1st month of the next one (same source).
  • Disaster areas: after a federally declared disaster, the IRS can postpone deadlines, including estimated tax payments, for affected taxpayers. Check IRS tax relief in disaster situations for your county.
  • State estimated taxes: state deadlines and rules can differ from the federal ones. Check your state tax agency.

How much to pay

You generally must pay estimated tax if you expect to owe at least $1,000 for 2026 after withholding and refundable credits (Form 1040-ES (2026)). Payments late or too small can trigger a penalty even if you get a refund at filing (IRS: Estimated taxes).

Frequently asked questions

When is the first estimated tax payment due in 2026?

For tax year 2026, the first payment was due April 15, 2026 and covers income from January 1 through March 31, 2026.

Is the January 15, 2026 payment for 2025 or 2026?

The January 15, 2026 payment was the fourth installment for tax year 2025. The last installment for tax year 2026 is due January 15, 2027.

Can I skip the January 2027 estimated tax payment?

Yes, if you file your 2026 tax return by February 1, 2027 and pay the entire balance due with it.

What if an estimated tax due date falls on a weekend?

A payment made on the next day that is not a Saturday, Sunday or legal holiday is treated as on time.

When is the first 2027 estimated tax payment due?

It is expected to be April 15, 2027. Confirm it on Form 1040-ES (2027) when the IRS releases it.

Sources

This guide is general information, not personalized tax advice. Check the IRS sources above or a tax professional for your situation.

Not tax advice. Our guides and calculators give educational estimates based on 2026 federal rules published by the IRS and SSA. It ignores state taxes and many credits and special situations. Check with a tax professional or the IRS before filing or paying.