Quarterly Estimated Taxes 2026: Deadlines & Penalties
Quick Answer
2026 quarterly estimated tax deadlines: April 15, June 17, Sept 16, Jan 18 (next year). Pay 90% of 2026 tax or 100% of 2025 tax (safe harbor). Miss a payment? IRS charges penalty (~8% annually, compounded quarterly).
Who Must Pay Quarterly Estimated Taxes?
- Self-employed (net profit >$400)
- Side gig/1099 income
- Rental income
- Dividend/interest income (if not withheld)
- Estimated tax >$1,000 (after credits & withholding)
Employees with W-2 jobs: usually not needed (employer withholds).
Quarterly Due Dates 2026
| Q | Dates | Due Date | Late Penalty Starts |
|---|---|---|---|
| 1 | Jan-Mar | April 15 | April 16 |
| 2 | Apr-Jun | June 17 | June 18 |
| 3 | Jul-Sep | Sept 16 | Sept 17 |
| 4 | Oct-Dec | Jan 18, 2027 | Jan 19, 2027 |
How to Calculate Quarterly Payment
- Estimate 2026 total tax liability
- Divide by 4 (unless uneven income—can adjust last quarter)
- Pay by due date
Safe Harbor: Pay 90% of 2026 estimated or 100% of 2025 actual tax. Either way = no penalty.
Underpayment Penalty Rate
IRS charges ~8% annually (compounded quarterly) on unpaid estimated taxes. 2026 rate: 8% per annum. Example: $5,000 underpayment for 1 quarter = ~$100 penalty.
Amended estimates allowed: increase payment if income drops mid-year.
IRS Form 1040-ES
Use Form 1040-ES worksheet to calculate. Or use IRS calculator at irs.gov. E-file or mail check with voucher.