2026 Estimated Tax Payments: Dates, Amounts and How to Pay

Estimated tax payments for 2026 are due April 15, June 15 and September 15, 2026, and January 15, 2027. You generally need to pay if you expect to owe $1,000 or more when you file. Paying at least 90% of this year’s tax, or 100% of last year’s, usually keeps you clear of a penalty. Below are the dates, the amounts and how to pay.

Estimated tax is how you pay tax on income that has no tax taken out. That includes self-employment and gig work, interest, dividends, rents and alimony. If you also have a job, more withholding from your paycheck can take the place of these payments.

Last updated October 27, 2026. Rules are for tax year 2026, the return you file in 2027.

Want every number for this year in one place? See the key numbers for your 2026 return, or read all the 2026 tax changes.

2026 estimated tax payments at a glance

For tax year 2026. Sources: IRS Form 1040-ES (2026) and Arizona Form 140ES (2026).

Federal due dates (Form 1040-ES)
1st payment	April 15, 2026
2nd payment	June 15, 2026
3rd payment	Sept. 15, 2026
4th payment	Jan. 15, 2027
Who must pay
Federal: tax you expect to owe	$1,000 or more
Arizona: gross income, single	Over $75,000in 2025 and 2026
Arizona: gross income, married filing jointly	Over $150,000in 2025 and 2026
Safe harbor (federal)
Of your 2026 tax	90%
Of your 2025 tax	100%
Of your 2025 tax if 2025 AGI was over $150,000	110%$75,000 if married filing separately

When are 2026 estimated tax payments due?

You can pay all of your 2026 estimated tax by April 15, 2026, or pay it in four equal parts by these dates:

Federal due dates for calendar-year taxpayers. Source: IRS Form 1040-ES (2026).

Payment	Due date
1st payment	April 15, 2026
2nd payment	June 15, 2026
3rd payment	Sept. 15, 2026
4th payment	Jan. 15, 2027

Good to know:

• If a due date falls on a Saturday, Sunday or legal holiday, you can pay on the next business day. None of the 2026 dates fall on a weekend.
• You can skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the full balance with it.
• If at least two-thirds of your income is from farming or fishing, you can make one payment by January 15, 2027. Or you can file and pay in full by March 1, 2027.
• If you mail a check, the IRS counts the postmark date. The IRS warns that the postmark is the date the post office processes it, which may be later than the day you drop it off.

Need the rest of the 2027 filing season dates? See our 2027 tax deadlines.

Who has to make estimated tax payments?

In most cases, you must pay estimated tax for 2026 if both of these are true:

1. You expect to owe at least $1,000 for 2026, after your withholding and refundable credits.
2. You expect your withholding and refundable credits to be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax.

This often includes freelancers, gig workers, landlords, retirees and anyone with a big gain from selling stock. There is one easy exception. If you were a U.S. citizen or resident for all of 2025 and owed no tax for 2025, you don’t have to pay estimated tax for 2026.

Have a job too? You can file a new Form W-4 with your employer to have more tax taken out. That can cover the tax on your side income.

How much do you need to pay to avoid a penalty?

The IRS calls these the safe harbor rules. You generally won’t owe a penalty if your withholding plus estimated payments add up to at least the smaller of:

• 90% of the tax on your 2026 return, or
• 100% of the tax on your 2025 return. Your 2025 return must cover all 12 months.

If your adjusted gross income (AGI) for 2025 was more than $150,000, use 110% of your 2025 tax instead of 100%. The limit is $75,000 if you are married filing separately for 2026. This higher rule doesn’t apply to farmers and fishers.

Example:

Your 2025 return showed $8,000 of tax, and your AGI was under $150,000. If you pay $2,000 by each of the four due dates, you’ve paid 100% of last year’s tax. That generally keeps you safe from the penalty, even if you owe more when you file.

How do you figure your estimated tax?

Use the worksheet in Form 1040-ES, the IRS package for estimated tax. The IRS says you will need:

• The 2026 Estimated Tax Worksheet and its instructions
• The 2026 tax rate schedules, also in Form 1040-ES
• Your 2025 tax return, as a guide to your income, deductions and credits

Watch for this year’s changes. The 2026 worksheet has a line for the new deductions on Schedule 1-A, like no tax on tips, no tax on overtime, car loan interest and the senior deduction. If they apply to you, your payments may be smaller.

Does your income come in unevenly, like a seasonal business or a big sale late in the year? The annualized income installment method may let you pay less in the early quarters. It’s explained in chapter 2 of IRS Publication 505. If you use it, file Form 2210 with Schedule AI with your return.

How do you pay estimated taxes?

The IRS lists these ways to pay:

• IRS Online Account. Pay and see your payment history at IRS.gov/Account.
• IRS Direct Pay. Free transfers from your checking or savings account at IRS.gov/Payments.
• EFTPS. The Electronic Federal Tax Payment System is free, online or by phone, but you must enroll first at EFTPS.gov.
• Debit card, credit card or digital wallet. The card processors charge a fee.
• Check or money order. Mail it with the voucher for that due date. Make it payable to “United States Treasury” and write “2026 Form 1040-ES” and your SSN on it.

Keep a record of each payment: the date, the amount and the confirmation number. You’ll need the total when you file. It’s on our tax documents checklist.

What is the underpayment penalty?

If you didn’t pay enough estimated tax, or paid late, you may owe a penalty when you file. It’s figured on each late amount for the number of days it stays unpaid. The IRS uses its quarterly underpayment interest rates.

• You generally won’t owe it if you owe less than $1,000 when you file, or if you met a safe harbor rule above.
• The IRS sends you a notice if you owe it.
• It generally can’t be waived for “reasonable cause.” It may be reduced or removed after a casualty or disaster, or if you retired after age 62 or became disabled in the past two years and had reasonable cause.
• Form 2210 is used to figure the penalty, ask for a waiver or use the annualized method. Farmers and fishers use Form 2210-F.

Do you have to make Arizona estimated payments?

Arizona has its own, higher bar. You must make Arizona estimated payments during 2026 if your Arizona gross income was over the limit for 2025 and you expect it to be over the limit for 2026:

• $150,000 if you are married filing jointly
• $75,000 if you are single, head of household or married filing separately

For full-year residents, Arizona gross income is your federal AGI. If you met the limit for 2025, Arizona says to keep paying in 2026 unless you are sure you won’t meet it this year.

How Arizona payments work:

• The due dates match the federal ones: April 15, June 15 and September 15, 2026, and January 15, 2027.
• Your payments plus Arizona withholding must reach 90% of your 2026 Arizona tax or 100% of your 2025 Arizona tax. You can only use the 2025 amount if you had to file and did file a 2025 Arizona return.
• Arizona Form 140ES uses a 2.5% rate to estimate your 2026 tax.
• Pay online at AZTaxes.gov for free by e-check, or by credit card through a provider. If you pay online, don’t mail Form 140ES.
• You can skip the fourth payment if you file your 2026 Arizona return by February 1, 2027 and pay in full.
• Arizona’s penalty equals the interest on the late amount, up to 10% of the underpayment. It’s figured on Arizona Form 221.

Under the limit? You can still make voluntary Arizona payments. See what’s new for your 2026 return for more changes this year.

Estimated tax payments FAQ

About the author

Sources

• IRS: Form 1040-ES (2026), Estimated Tax for Individuals
• IRS: About Form 1040-ES
• IRS: Underpayment of estimated tax by individuals penalty
• IRS: Publication 505, Tax Withholding and Estimated Tax
• IRS: Payments
• Arizona Department of Revenue: Form 140ES booklet (2026)

This article is general information, not tax advice for your situation. Tax rules can change, so talk with a tax professional before you file.