For calendar-year taxpayers, the 2026 estimated tax payment due dates are April 15, June 15, and September 15, 2026, then a fourth and final installment in mid-January of the following year. These are the dates the IRS uses to collect tax on income that isn’t covered by withholding, such as self-employment earnings, freelance income, rental income, interest, dividends, and capital gains.
Who actually has to make these payments
You generally need to make estimated tax payments if both of these are true: you expect to owe at least $1,000 in tax for 2026 after subtracting withholding and refundable credits, and you expect your withholding and credits to cover less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 adjusted gross income was over $150,000, or $75,000 if married filing separately). This is the safe harbor rule, and clearing either threshold through withholding alone means you can skip estimated payments entirely.
The 2026 payment schedule
| Payment | Covers income earned | Due date |
|---|---|---|
| 1st | January 1 to March 31, 2026 | April 15, 2026 |
| 2nd | April 1 to May 31, 2026 | June 15, 2026 |
| 3rd | June 1 to August 31, 2026 | September 15, 2026 |
| 4th | September 1 to December 31, 2026 | Mid-January, the following year |
You can also pay the entire year’s estimated tax in one lump sum by the first due date instead of splitting it into four.
What happens if you underpay
Underpaying your estimated tax can trigger a penalty calculated on Form 2210, charged on each period the required amount went unpaid. The IRS can waive it in specific situations, including a casualty, disaster, or other unusual circumstance where the penalty would be inequitable, or if you retired after turning 62 or became disabled during the tax year (or the year before) and the underpayment had reasonable cause.
Farmers and fishermen get a different rule
If at least two-thirds of your gross income for 2025 or 2026 comes from farming or fishing, you can skip the quarterly schedule. Pay all your estimated tax in one payment by mid-January, or file your full 2026 return and pay the entire balance due by around the start of March the following year, whichever suits you better.
How the schedule has looked in past years
| Year | 1st | 2nd | 3rd | 4th |
|---|---|---|---|---|
| 2024 | April 15, 2024 | June 17, 2024 | September 16, 2024 | January 15, 2025 |
| 2025 | April 15, 2025 | June 16, 2025 | September 15, 2025 | January 15, 2026 |
The second and third 2024 dates shifted a day or two later than the 15th because June 15 and September 15, 2024 fell on a Saturday and a Sunday, and the IRS moves a due date to the next business day when that happens.
FAQ
What are the four estimated tax due dates for 2026? April 15, June 15, and September 15, 2026, then a fourth installment in mid-January of the following year.
Do I have to make four separate payments? No. You can pay your full estimated tax for the year in one payment by the first due date, or split it across all four.
What if a due date falls on a weekend? The IRS moves it to the next business day that isn’t a Saturday, Sunday, or legal holiday, which is why some years’ dates land a day or two after the 15th.
Who is exempt from estimated tax payments? Generally, anyone who expects to owe less than $1,000 after withholding and credits, or whose withholding already covers the smaller of 90% of this year’s tax or 100% of last year’s.
Keep all four dates in one place
Add each 2026 due date to LapseGuard once, and get reminded with enough runway to set the payment aside before it’s due. Free, on your device, no account.
Read next: Tax filing deadline 2026 and How are taxes due?