Quarterly Estimated Tax Payments 2026: Deadlines & Penalties
Quick Answer
Quarterly estimated tax deadlines 2026: April 15, June 17, Sept 16, Jan 18. Pay 90% of 2026 estimated or 100% of 2025 actual (safe harbor). Miss deadline = ~8% annual penalty.
Who Must File Quarterly Estimated Taxes?
- Self-employed (net profit >$400/year)
- 1099 contractors
- Rental/investment income
- Gig work (Uber, DoorDash, freelance)
- Any income not subject to withholding where tax >$1,000 after credits
2026 Quarterly Due Dates
April 15: Q1 (Jan-Mar) June 17: Q2 (Apr-Jun) Sept 16: Q3 (Jul-Sep) Jan 18, 2027: Q4 (Oct-Dec)
Late payment = penalty (8% per annum, compounded quarterly).
Safe Harbor Rules
- Pay 90% of 2026 estimated tax, OR
- Pay 100% of 2025 actual tax (110% if 2025 AGI >$150k)
Either = no underpayment penalty. Most use 100% prior year (easier to calculate).
How to Calculate Quarterly Payment
- Estimate 2026 total tax (income tax + SE tax)
- Divide by 4
- Pay by due date (or adjust if income is uneven)
Use IRS Form 1040-ES worksheet or tax software calculator.
Underpayment Penalty Rate 2026
8% annual rate, compounded quarterly. Example: $5,000 unpaid Q1 = $100 penalty (approximately).