The four due dates for 2026
Each payment covers the pay you earned in the months before it. The dates don’t cover equal months.
- April 15, 2026For pay from January 1 to March 31
- June 15, 2026For pay from April 1 to May 31
- September 15, 2026For pay from June 1 to August 31
- January 15, 2027For pay from September 1 to December 31
Who has to pay them
The IRS expects them if you will owe $1,000 or more when you file, after any tax taken out of a job.
Owe less than that, and there’s no penalty for skipping them.
How much to pay
To stay clear of the penalty, the total paid during the year has to reach the smaller of two amounts.
The first is 90% of this year’s tax. The second is 100% of last year’s total tax, from last year’s return. It’s 110% if your income last year was over $150,000.
Last year’s amount is handy in your first busy year, because you already know it. Many drivers pay a quarter of it on each date.
How to pay
IRS Direct Pay at irs.gov/payments takes the money from your bank for free. Choose “Estimated tax” and the year.
Save the confirmation number. It’s your proof of payment.
Skipping the January payment
If you file your return by February 1, 2027 and pay everything due, the IRS doesn’t need the January payment.
Figures for 2026, from IRS documents. Tax rules change, so check the year at the top.
Work out your own number
The free calculator shows how much of each payout to set aside for your year, with the math. No sign-up.
Open the calculator