Estimated Tax Due Dates 2026–2027: A Quarterly Tax Calendar

The Four Deadlines Every Self-Employed Filer Should Know

When you work as an employee, your employer withholds income tax from every paycheck. When you are self-employed—freelancer, independent contractor, gig worker—no one withholds for you. The IRS expects you to pay tax on your income as you earn it, through four estimated tax installments each year.

For the payment year covering 2026 income, the four federal estimated tax deadlines are: April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. Each installment roughly covers a three-month slice of income, so the September 15 payment covers what you earned from June through August.

A Closer Look at Each Installment

First installment (Q1): income earned January 1 – March 31 is due by April 15, 2026. Second installment (Q2): income earned April 1 – May 31 is due by June 15, 2026. Third installment (Q3): income earned June 1 – August 31 is due by September 15, 2026. Fourth installment (Q4): income earned September 1 – December 31 is due by January 15, 2027.

If a due date falls on a weekend or a federal holiday, it moves to the next business day. None of the four 2026–2027 installments shift, which makes them easy to anchor in your calendar.

Who Needs to Pay Estimated Tax?

You generally need to make estimated payments if you expect to owe at least $1,000 in federal tax for the year after subtracting withholding and refundable credits, and that $1,000 is not already covered by withholding. For most full-time freelancers and 1099 contractors with meaningful profit, that condition is met and quarterly payments apply.

If most of your tax is covered by a spouse's withholding or by your own W-2 job, you may be able to rely on withholding instead of making separate estimated payments—the IRS simply wants your total payments across all methods to arrive on time.

The Two Rules That Keep You Penalty-Free

The IRS charges an underpayment penalty when your payments arrive too late, but it gives you two ways to avoid it. You are generally safe if your timely payments cover the smaller of: 90% of the tax you expect to owe for the current year, or 100% of the tax shown on your previous year's return—110% if your adjusted gross income was above $150,000 ($75,000 for married filing separately).

The second option is the famous safe harbor. Many freelancers use it because last year's total tax is a number they already know. It is also the reason a freelancer whose income spiked this year can avoid penalties by paying based on the lower prior-year figure.

Missed a Payment? Here Is What to Do

Penalties and interest accrue on the amount that was underpaid from each deadline, so the best fix is to pay as soon as you realize the miss. Catch up by the next installment date and keep the remaining payments on schedule. The penalty is computed on the shortfall per period, not a flat fee, so quick action keeps the damage small.

Our quarterly payment planner flags exactly how far behind you are—the baseline that should have been paid by the deadlines already passed versus what you have actually paid—and rolls any shortfall into the amount it suggests paying by the next due date.

Extensions Do Not Change These Dates

A tax-filing extension (Form 4868) gives you until October 15 to file your return—it does not extend the time to pay. Estimated tax installments for the current year keep their normal schedule no matter when you file. If you used an extension for your 2025 return, that October 15 deadline is separate from your 2026 estimated payments.

Paying Your Installment

You can pay estimated tax directly to the IRS through IRS Direct Pay, through EFTPS, or with a debit or credit card via the official payment processors. Paying by electronic check through Direct Pay is free. Whichever method you choose, schedule the payment for the due date itself or earlier, and keep your confirmation for your records.