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2026 Quarterly Tax Deadlines
If you expect to owe $1,000 or more in federal taxes this year, you must make quarterly estimated payments. Missing a deadline triggers an IRS underpayment penalty of approximately 7% annually on the amount owed.
| Quarter | Income Period | Due Date | Status |
|---|
| Q1 2026 | Jan 1 – Mar 31 | April 15, 2026 | PAST DUE |
| Q2 2026 | Apr 1 – May 31 | June 16, 2026 | UPCOMING |
| Q3 2026 | Jun 1 – Aug 31 | September 15, 2026 | FUTURE |
| Q4 2026 | Sep 1 – Dec 31 | January 15, 2027 | FUTURE |
How to Calculate Your Quarterly Payment
The IRS offers two safe harbor methods — use whichever is smaller:
| Method | Calculation | Best For |
|---|
| 90% of current year tax | Estimate full year tax × 90% ÷ 4 | Income similar to last year |
| 100% of prior year tax | Last year's total tax ÷ 4 | Income higher than last year |
| 110% of prior year tax | Last year's total tax × 110% ÷ 4 | AGI over $150,000 last year |
For most 1099 workers, the simplest approach: set aside 25–30% of every payment received into a separate savings account. Pay that amount quarterly.
Quick Estimate by Income Level
| Net Annual Income | Est. Annual Tax (Single) | Quarterly Payment |
|---|
| $20,000 | ~$4,200 | ~$1,050 |
| $40,000 | ~$9,800 | ~$2,450 |
| $60,000 | ~$16,400 | ~$4,100 |
| $80,000 | ~$23,600 | ~$5,900 |
| $100,000 | ~$31,200 | ~$7,800 |
Estimates include SE tax (15.3%) and federal income tax. State tax not included. Use the calculator for your exact state amount.
How to Pay the IRS Quarterly
STEP 1
IRS Direct Pay — Fastest, Free
Go to irs.gov/payments and click "Make a Payment". Select "Estimated Tax" and tax year 2026. No account needed. Pay by debit or bank transfer. Confirmation is instant.
STEP 2 (ALTERNATIVE)
EFTPS — Best for Recurring Payments
Register at eftps.gov. Takes 5-7 days to activate but allows scheduled recurring payments. Best if you want to automate quarterly payments.
STEP 3 (ALTERNATIVE)
Mail Form 1040-ES
Download Form 1040-ES from irs.gov. Write your SSN, "2026 Form 1040-ES", and the quarter on your check. Mail to the IRS address for your state. Allow 5-7 business days for processing.
What If You Missed Q1?
If you missed the April 15 Q1 deadline, pay as soon as possible — the penalty accrues daily. You cannot combine Q1 and Q2 payments into one. Pay Q1 now separately, then pay Q2 by June 16.
The underpayment penalty is calculated automatically by the IRS on Form 2210. For most people missing one quarter, the penalty is $50–$200 — significant but not catastrophic.
FAQ — Quarterly Taxes 2026
Do I need to pay quarterly taxes if I also have a W-2 job?
Maybe. If your W-2 withholding covers your total tax liability (including 1099 income), you do not need quarterly payments. If your 1099 income pushes your total owed above $1,000 after withholding, you must pay the difference quarterly. Adjust your W-4 withholding at your employer to cover 1099 income as an alternative.
Can I pay all four quarters at once in January?
You can pay future quarters early but you cannot retroactively pay past quarters without incurring the penalty for the period they were late. Paying Q2, Q3, and Q4 in June is fine — it just means you owe the Q1 penalty separately.
What form do I use for quarterly estimated taxes?
Form 1040-ES. You do not need to mail this form if you pay online through IRS Direct Pay or EFTPS — those systems record your payment automatically. Mail the Form 1040-ES voucher only if you pay by check.
Does my state also require quarterly estimated taxes?
Most states with income tax require quarterly estimated payments with similar thresholds ($500-$1,000 owed). Deadlines are usually the same as federal but vary by state. Check your state revenue department website for exact deadlines and payment portals.
Disclaimer: This page provides general educational information only. Not personalized tax advice. Consult a licensed CPA for your specific situation.
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