Righto
Download nowGet it for Mac

Federal estimated tax due dates

Freelancers and sole proprietors pay federal tax four times a year. For 2026: Apr 15, Jun 15, Sep 15 and Jan 15 2027. Add every date to your calendar in one step.

Published

Tax year 2026

  1. Payment 1 of 4Apr 15, 2026WednesdayFor income from January 1 to March 31
  2. Payment 2 of 4Jun 15, 2026MondayFor income from April 1 to May 31
  3. Payment 3 of 4Sep 15, 2026TuesdayFor income from June 1 to August 31
  4. Payment 4 of 4Jan 15, 2027FridayFor income from September 1 to December 31

Tax year 2027

  1. Payment 1 of 4Apr 15, 2027ThursdayFor income from January 1 to March 31
  2. Payment 2 of 4Jun 15, 2027TuesdayFor income from April 1 to May 31
  3. Payment 3 of 4Sep 15, 2027WednesdayFor income from June 1 to August 31
  4. Payment 4 of 4Jan 18, 2028TuesdayFor income from September 1 to December 31

What is estimated tax?

The US tax system is pay-as-you-go: tax is due as you earn income, not only in April. An employer withholds tax from each paycheck. When you work for yourself, nobody withholds, so you send the IRS estimated tax payments four times a year. They cover both your income tax and your self-employment tax.

Who has to pay?

Generally, you need to pay estimated tax if you expect to owe at least $1,000 in federal tax for the year after withholding and credits. That is common for:

  • Freelancers, sole proprietors and single-member LLC owners
  • Partners and S corporation shareholders
  • People with large interest, dividend, rental or capital gain income

How much to pay

To avoid an underpayment penalty, your payments for the year (plus any withholding) should add up to the smaller of:

  • 90% of the tax on this year's return, or
  • 100% of the tax on last year's return (110% if last year's adjusted gross income was over $150,000, or $75,000 if married filing separately).

The second option is the simplest: take last year's total tax and pay a quarter of it on each date. Form 1040-ES has a worksheet if your income changes a lot. Our guide to the estimated tax safe harbor works through an example.

Why some dates move

A due date that falls on a Saturday, Sunday or legal holiday moves to the next business day. That is why the last 2027 payment is due January 18, 2028: January 15 is a Saturday and January 17 is Martin Luther King Jr. Day. The 2027 dates are worked out with this rule; check them against the 2027 Form 1040-ES when the IRS publishes it.

How to pay

Pay online at IRS.gov/payments with Direct Pay or your IRS Online Account (EFTPS no longer takes new individual enrollments), by debit or credit card, or by mailing a check with a voucher from Form 1040-ES. Online, choose "Estimated tax" and the tax year the payment is for.

Never miss a date

Add the dates to your calendar with the buttons above; each one reminds you a week early. Righto, the free accounting app for Mac, also shows these dates and keeps your profit current, so you know how much to set aside.

Frequently asked questions

When are federal estimated tax payments due?

For tax year 2026: Wednesday, April 15, 2026; Monday, June 15, 2026; Tuesday, September 15, 2026; Friday, January 15, 2027. A date that falls on a weekend or legal holiday moves to the next business day.

Who has to pay estimated tax?

Generally, you do if you expect to owe at least $1,000 in federal tax for the year after withholding and credits. That is common for freelancers, sole proprietors and people with large investment income.

How much should I pay each quarter?

You avoid an underpayment penalty if your payments add up to at least 90% of this year's tax, or 100% of last year's tax (110% if last year's adjusted gross income was over $150,000, or $75,000 if married filing separately). Many people pay a quarter of last year's tax on each date.

What happens if I miss a payment?

The IRS can charge an underpayment penalty, worked out like interest on the amount and the number of days it was late. Pay as soon as you can to keep it small. Form 2210 shows the penalty or the reason you do not owe it.

Can I skip the January payment?

Yes, if you file your return and pay all the tax you owe by January 31.

Why are the payments not every three months?

The periods are uneven: the second payment covers only April and May, and the fourth covers September to December. The dates are set by law and have stayed the same for decades.

Does this include state estimated tax?

No. Most states with an income tax have their own estimated payments, often on the same dates. Check your state tax agency.

Sources