The U.S. tax system is pay-as-you-go. If tax is not withheld from your income, you are generally expected to pay it during the year in four installments using Form 1040-ES.
Who needs to pay
You generally must make estimated payments if you expect to owe at least $1,000 for the year after subtracting withholding and refundable credits. This is common for freelancers, landlords, investors and retirees with untaxed income.
2026 due dates
| Payment | Income period | Due date |
|---|---|---|
| 1 | January 1 - March 31 | April 15, 2026 |
| 2 | April 1 - May 31 | June 15, 2026 |
| 3 | June 1 - August 31 | September 15, 2026 |
| 4 | September 1 - December 31 | January 15, 2027 |
When a due date falls on a weekend or legal holiday, the payment is on time if made the next business day.
Safe harbor: how much is enough
You avoid the underpayment penalty if your withholding plus timely estimated payments equal at least the smaller of:
- 90% of the tax on your 2026 return, or
- 100% of the tax shown on your 2025 return (110% if your 2025 AGI was more than $150,000, or $75,000 if married filing separately).
How to pay
- IRS Direct Pay from a bank account, free.
- EFTPS, or your IRS Online Account.
- Debit or credit card through an IRS-approved processor (fees apply).
- Check with a Form 1040-ES payment voucher.
If your income is uneven, the annualized income installment method on Form 2210 can lower or eliminate a penalty.
Get your required annual payment and each quarterly amount in seconds.
Open the 1040-ES calculatorRelated: Self-employment tax explained.
Official sources
Educational information, not tax advice.
More guides
- How to file Form 1040 yourself for free (2026 guide)
- LLC vs S-Corp vs C-Corp: how each is taxed in 2026
- Self-employment tax explained: rates, wage base and how to calculate it
- State income tax by state: 2026 overview of rates and no-tax states
- New deductions for 2025-2028: no tax on tips, overtime, seniors and car loan interest