Estimated tax seasons (2026)
Four due dates, four planning moments. Jump to the season you are in and open the calculators that matter.
Last updated . Federal estimated-tax due dates for tax year 2026 (IRS Form 1040-ES).
Current season: September 15, 2026
Open the September guide · Quarterly calculator · Freelancer estimator.
January season — Q4 payment
The payment due January 15, 2027 covers September–December 2026 income (Q4). It is easy to miss because it sits after the holidays and before filing season focus. See the January season page, download the calendar on the deadlines page, size the payment with the quarterly calculator, and check safe harbor so you are not short for the year.
If Q4 income spiked, look at Form 2210 annualisation before you over-pay to “catch up” blindly. Refresh your ongoing reserve with the set-aside calculator.
April season — Q1 payment + filing
April 15, 2026 is both the Q1 2026 estimated payment due date and the usual filing deadline for tax year 2025. Do not let the return crowd out the Q1 voucher — they are separate cash events. Season notes: April estimated taxes.
After you file, update safe-harbor targets from last year’s tax, then set the year’s set-aside percentage. New freelancers: start with first-year 1099 taxes.
June season — the short “quarter”
June 15, 2026 is the most missed date: Q2 only covers April and May. People waiting for a “July quarter” are already late. Put June 15 on the calendar with a one-week alert. Season notes: June estimated taxes.
Re-run profit to date in the quarterly tool; if spring was slow, annualisation on Form 2210 may support a smaller June payment — document it. Next live deadline after June: September 15, 2026.
September season — mid-year correction
September 15, 2026 covers June–August. Use it to catch up if you under-paid earlier, or to trim if you over-reserved, while staying inside safe harbor. Full guide: September 15, 2026 estimated taxes.
September is also a good month to project year-end profit, adjust monthly set-asides, and confirm state estimated payments if your state mirrors the federal calendar. After this date, the final 2026 installment is January 15, 2027.
Toolkit for every season
- All 2026–2027 due dates + .ics download
- Quarterly Tax Calculator
- Form 2210 / underpayment helper
- Tax set-aside %
- Safe harbor targets
Run your own numbers
- Self-Employment Tax Calculator — the 15.3%, exactly.
- Quarterly Tax Calculator — what to send the IRS each quarter.
- Tax Set-Aside Calculator — what percent of profit to park.
- Quarterly Tax Deadlines — every due date + calendar file.
Frequently asked questions
Why is June 15 special?
The second estimated-tax installment only covers April and May, so the due date falls in mid-June — not at the end of a three-month quarter.
Is January a 2026 or 2027 payment?
The January 15, 2027 payment is the Q4 installment for the 2026 tax year (income earned Sep–Dec 2026).
What if my income is seasonal?
Use Form 2210 Schedule AI (annualised income) so each installment matches income actually earned in that period.