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Quarterly Tax Deadlines: 2026 & 2027

Every estimated-tax due date in one place — download them to your calendar or get an email a week before each one.

Tax year 2026 deadlines

Payments for income earned during 2026
QuarterIncome earnedPayment due
Q1Jan 1 – Mar 31, 2026Wednesday, April 15, 2026
Q2Apr 1 – May 31, 2026Monday, June 15, 2026
Q3Jun 1 – Aug 31, 2026Tuesday, September 15, 2026
Q4Sep 1 – Dec 31, 2026Friday, January 15, 2027

Tax year 2027 deadlines

Payments for income earned during 2027
QuarterIncome earnedPayment due
Q1Jan 1 – Mar 31, 2027Thursday, April 15, 2027
Q2Apr 1 – May 31, 2027Wednesday, June 16, 2027*
Q3Jun 1 – Aug 31, 2027Wednesday, September 15, 2027
Q4Sep 1 – Dec 31, 2027January 18, 2028*

* When a due date falls on a weekend or federal holiday, the deadline moves to the next business day. June 15, 2027 is a Sunday, and January 15, 2028 is a Saturday followed by the Martin Luther King Jr. Day holiday. Confirm the exact date with the IRS as it approaches.

Never miss a deadline

Get a friendly email one week before each estimated-tax due date. No spam, four emails a year.

Who has to make quarterly payments?

The IRS expects tax to be paid as income is earned. If you expect to owe at least $1,000 when you file — which happens fast once freelance profit passes roughly $5,000 — you're generally required to send estimated payments four times a year using Form 1040-ES. Employees avoid this because their employer withholds from every paycheck.

Note that the quarters aren't equal: the second "quarter" covers only April and May, while the fourth covers four months. That quirk catches people who assume payments land every three months.

How much should each payment be?

The safest approach is the IRS safe harbor: pay at least 90% of what you'll owe this year, or 100% of what you owed last year (110% if your prior-year adjusted gross income topped $150,000). Meet either target and you avoid the underpayment penalty even if you end up owing more at filing. Our quarterly tax calculator estimates the amount from your expected profit.

How to pay

IRS Direct Pay moves money straight from your bank account with no fee and gives you a confirmation number — it's the fastest option for most freelancers. You can also pay through your IRS Online Account, by card for a processing fee, or by mailing a check with a 1040-ES voucher. If your state has an income tax, it almost certainly wants its own estimated payments on a similar schedule through its own portal.

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Frequently asked questions

What if I miss a quarterly deadline?
Pay as soon as you can. The penalty works like interest on the amount you were short, accruing daily from the due date, so a payment a week late costs very little. Skipping a quarter entirely and catching up in April costs noticeably more.
Do I still file a tax return in April?
Yes. Estimated payments are prepayments, not a substitute for filing. Your annual return reconciles what you paid against what you actually owe, and you either get a refund or pay the difference.
My income is seasonal — can I pay unevenly?
Yes, using the annualized income installment method on Form 2210. You pay based on income actually earned in each period, so a slow first quarter means a smaller first payment. It requires more record-keeping but prevents overpaying early in the year.
Do I need to pay quarterly in my first year of freelancing?
If you owed no tax at all in the prior year and were a U.S. citizen or resident for the whole 12 months, you generally have no penalty risk for the current year — but you'll still owe the full amount at filing, so setting money aside is wise regardless.