Who has to pay?
You generally must make estimated payments if you expect to owe at least $1,000 in tax for the year after subtracting withholding and credits, and your withholding and credits will be less than the smaller of 90% of this year’s tax or 100% of last year’s tax. If last year’s AGI was above $150,000, the prior-year safe harbor is 110% of last year’s tax. Farmers and fishers have special rules.
Mark the four dates in your calendar — or open the tax deadline countdown to see how many days are left.
Due dates
| Period | Due date (2026 tax year) |
|---|---|
| Jan 1 – Mar 31 | April 15, 2026 |
| Apr 1 – May 31 | June 15, 2026 |
| Jun 1 – Aug 31 | September 15, 2026 |
| Sep 1 – Dec 31 | January 15, 2027 |
If a date falls on a weekend or holiday, it moves to the next business day. If you file your return and pay the full balance by January 31, you may skip the January payment.
How to calculate
- Estimate your income for the year, using last year’s return as a starting point.
- Subtract deductions (standard deduction or itemized) and adjustments, including half of SE tax.
- Calculate income tax using the tax brackets (see the brackets guide), plus self-employment tax (explained here).
- Subtract credits and expected withholding.
- Divide the remaining amount by four (or use the annualized method if income is uneven).
Form 1040-ES includes a worksheet. The IRS Tax Withholding Estimator can also help if you have a W-2 job and side income.
Safe harbors to avoid underpayment penalties
- Pay at least 90% of the current year’s tax, or
- Pay 100% of last year’s tax (110% if prior-year AGI exceeded $150,000).
The prior-year method is easiest when income is rising: you know the number in advance.
How to pay
- IRS Direct Pay: free, from a bank account; choose “estimated tax” and the tax year.
- IRS Online Account: make payments and view your history.
- Debit/credit card: through approved processors (fees apply).
- Check or money order with a Form 1040-ES voucher.
- EFTPS: the Electronic Federal Tax Payment System, which needs enrollment.
Increase your withholding instead
If you also have a W-2 job, you can increase withholding on your W-4 to cover side income. Withholding is treated as paid evenly through the year, which can help if you missed an earlier estimated payment.
What if you miss a payment?
You may owe an underpayment penalty, calculated on Form 2210 based on the amount and time late. Make up the payment as soon as you can. The penalty is essentially interest and is usually modest compared with the tax itself.
State estimated taxes
Most states with income tax also require estimated payments, often with the same schedule. Check your state agency. See our state guides.
Frequently asked questions
Who needs to pay estimated taxes?
People who expect to owe $1,000 or more after withholding and credits and whose withholding won’t meet a safe harbor, typically self-employed people and those with other untaxed income.
What is the safe harbor for estimated taxes?
Paying at least 90% of this year’s tax or 100% of last year’s (110% if prior-year AGI was over $150,000).
What are the 2026 estimated tax due dates?
Generally April 15, June 15, September 15, 2026 and January 15, 2027. Verify on IRS.gov.
Official sources
- IRS: Estimated taxes
- IRS: About Form 1040-ES (estimated tax)
- IRS Direct Pay
- IRS Publication 505: Tax withholding and estimated tax
- IRS: Your Online Account
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.