# Quarterly Estimated Tax Due Dates for 2026

> For 2026 federal estimated tax, the four due dates are April 15, June 15 and September 15, 2026, and January 15, 2027. These dates apply to calendar-year individuals. Check IRS relief and special rules before relying on the standard schedule.

Canonical: https://receiptscanner.co/blog/quarterly-estimated-tax-due-dates
Published: 2026-11-02
Applies to: United States (IRS), 2026 estimated tax

## Key points
- The four payment periods are not equal calendar quarters.
- A filing extension does not extend the payment deadline.
- Late-starting income can change when your first payment is due.
- Save each confirmation with your 2026 tax records.

## 2026 estimated tax deadlines

The [2026 IRS Publication 505](https://www.irs.gov/publications/p505) lists four payment periods for calendar-year individuals. The schedule below is for federal estimated income tax; state deadlines can differ.

The periods are uneven. The second covers only April and May, while the fourth covers September through December. Use the IRS periods instead of dividing the calendar into four equal three-month blocks.

**2026 federal payment schedule**

| Item | Value |
| --- | --- |
| Income from Jan. 1–Mar. 31 | Apr. 15, 2026 |
| Income from Apr. 1–May 31 | Jun. 15, 2026 |
| Income from Jun. 1–Aug. 31 | Sep. 15, 2026 |
| Income from Sep. 1–Dec. 31 | Jan. 15, 2027 |

Official 2026 dates for calendar-year individuals. If a deadline falls on a weekend or legal holiday, the IRS next-business-day rule applies.

## Who may need estimated payments

Estimated tax is used for income that is not subject to enough withholding. The IRS [Form 1040-ES page](https://www.irs.gov/forms-pubs/about-form-1040-es) gives self-employment earnings, interest, dividends and rents as examples.

Whether you must pay and how much you should pay depend on your full tax situation. Use the current [2026 Form 1040-ES worksheet](https://www.irs.gov/pub/irs-pdf/f1040es.pdf) or ask a qualified tax professional. A list of due dates cannot determine your required payment.

- [ ] Review income that has no federal tax withheld.
- [ ] Include expected withholding from jobs, pensions or other sources.
- [ ] Use the current Form 1040-ES worksheet for the payment calculation.
- [ ] Check whether a disaster declaration changes your deadline.
- [ ] Check your state's separate estimated tax schedule.

## If your income starts later

You may not need to make the first payment in April if the income requiring estimated tax begins later. Publication 505 says the first payment is generally due for the period in which that income begins, followed by the remaining deadlines.

For example, income first received during June through August generally points to September 15 as the first standard payment date. This rule does not calculate the amount, and uneven income may require the annualized income installment method.

Tip: Do not assume that missing April means you can divide the year's estimate into three equal payments. Recalculate with Form 1040-ES or Publication 505.

## A reminder routine that leaves proof

Put each deadline on your calendar twice: one preparation reminder and the actual due date. The preparation reminder gives you time to update income, expenses and withholding before making the payment.

After paying, save the confirmation number, date, amount and tax year with your records. Keep the payment proof separate from expense receipts so it is easy to reconcile against your IRS account and tax return.

1. Set preparation reminders for April 1, June 1, September 1 and January 2.
2. Update year-to-date income, expenses and withholding at each reminder.
3. Recalculate with the current IRS worksheet instead of copying the last payment blindly.
4. Pay through an official IRS payment option and choose the correct tax year.
5. Save the confirmation and note the next deadline before closing the task.

## Example planning timeline

This fictional example shows the recordkeeping rhythm for a freelancer with income throughout 2026. It does not calculate tax or recommend a payment amount.

Jordan reviews business records before each deadline, then uses Form 1040-ES with current income and withholding. If the calculation changes, Jordan records the reason instead of forcing four identical payments.

**Jordan's preparation log**

| Item | Value |
| --- | --- |
| Apr. 1 review | Pay by Apr. 15 |
| Jun. 1 review | Pay by Jun. 15 |
| Sep. 1 review | Pay by Sep. 15 |
| Jan. 2 review | Pay by Jan. 15, 2027 |

Example only. The review dates are a personal planning choice; the payment dates are the official 2026 federal deadlines.

## Exceptions to check before paying

The standard calendar does not cover every case. Publication 505 has separate timing rules for fiscal-year taxpayers and qualifying farmers and fishers. It also explains a January-payment exception when a qualifying return is filed and the remaining tax is paid early.

A federally declared disaster can postpone deadlines for eligible taxpayers. Check the IRS [disaster relief page](https://www.irs.gov/newsroom/tax-relief-in-disaster-situations) for your location before assuming that a general announcement applies to you.

## FAQ

### Why is the second estimated tax payment called quarterly?
The IRS divides the year into four payment periods, but they are not four equal calendar quarters. The second 2026 period covers April 1 through May 31 and is due June 15.

### Does a tax filing extension extend estimated tax payments?
No. An extension gives more time to file a return, not more time to pay tax due. Estimated payments keep their own deadlines unless a specific IRS relief rule applies.

### Can I pay all my estimated tax at once?
Publication 505 allows paying the full estimated amount by the first applicable due date. Your required amount and timing depend on when the income begins and your circumstances, so use Form 1040-ES.

### Where can I pay federal estimated tax?
The IRS payment page lists options including an online account and Direct Pay. Confirm the payment type and tax year before submitting, then save the confirmation.

## Sources

- [IRS Publication 505 (2026): estimated tax periods and due dates (checked November 2, 2026)](https://www.irs.gov/publications/p505)
- [IRS: About Form 1040-ES, Estimated Tax for Individuals (checked November 2, 2026)](https://www.irs.gov/forms-pubs/about-form-1040-es)
- [IRS: Estimated tax frequently asked questions (checked November 2, 2026)](https://www.irs.gov/faqs/estimated-tax)
- [IRS: Pay taxes on time, including extension payment rules (checked November 2, 2026)](https://www.irs.gov/payments/pay-taxes-on-time)
- [IRS: Tax relief in disaster situations (checked November 2, 2026)](https://www.irs.gov/newsroom/tax-relief-in-disaster-situations)

## About ReceiptKit

ReceiptKit keeps business receipts, paid invoices and manual mileage records together on your phone. Its tax report shows business spending and tax paid by quarter or full year, and you can export records for your accountant. ReceiptKit also provides a quarterly tax reminder.

## Related

- [Estimate a quarterly payment](https://receiptscanner.co/tools/quarterly-tax-calculator)
- [Organize receipts for taxes](https://receiptscanner.co/blog/how-to-organize-receipts-for-taxes)
- [Which receipts self-employed people should keep](https://receiptscanner.co/blog/what-receipts-to-keep-for-taxes-self-employed)