Quarterly estimated tax payment deadlines

See each due date, what it covers and how many days are left. Download a calendar file to get reminders in Google Calendar, Apple Calendar or Outlook.

Who has to pay estimated tax

Income that has no withholding, such as freelance earnings, rent, interest and capital gains, does not pay itself to the IRS. If you expect to owe $1,000 or more in federal tax for the year after subtracting withholding and credits, you generally need to make quarterly estimated payments. Corporations use a different threshold.

The four deadlines are not four equal quarters

Despite the name, the periods are uneven: January to March, April to May, June to August, then September to December. The payments are due on April 15, June 15, September 15 and January 15 of the following year. When a date falls on a weekend or a holiday, the deadline moves to the next business day, which is why the final 2027 installment is due January 18, 2028.

The safe-harbor rule

You avoid the underpayment penalty if your payments plus withholding reach the smaller of 90% of this year's tax or 100% of last year's tax. If last year's adjusted gross income was above $150,000 ($75,000 if married filing separately) the second figure is 110%. Many freelancers use last year's tax divided by four because it removes the guesswork when income is uneven.

How to pay

• IRS Direct Pay from a bank account, free, no account needed.
• The IRS online account, which also shows past payments.
• EFTPS, the Electronic Federal Tax Payment System.
• Form 1040-ES voucher by mail with a check.

Do not forget your state: most states with an income tax have their own estimated payment schedule, often on the same dates.

Plan the amount

Use the freelancer tax calculator to estimate each payment, and see the 2026 brackets to understand your marginal rate. If income is uneven, the annualized income installment method on Form 2210 can lower penalties in lean quarters.

Sources

• IRS: Estimated taxes
• IRS: Pay your taxes (Direct Pay and other options)
• IRS: Underpayment of estimated tax by individuals penalty

Last reviewed 2026-11-09. General information for planning only, not tax, legal or financial advice. Nothing you enter leaves your browser.

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