The four 2026 IRS due dates, who has to pay, how much, and how the safe harbor protects you from penalties.
| Period | Income earned | Due date |
|---|---|---|
| 1 | January 1 to March 31 | April 15, 2026 |
| 2 | April 1 to May 31 | June 15, 2026 |
| 3 | June 1 to August 31 | September 15, 2026 |
| 4 | September 1 to December 31 | January 15, 2027 |
The periods are not equal quarters; the second one is only two months. The January payment can be skipped if you file your return and pay in full by February 1, 2027.
Anyone who expects to owe $1,000 or more after subtracting withholding and refundable credits. If you had no tax liability last year and were a US citizen or resident all year, you are exempt for this year.
You avoid the underpayment penalty if your withholding plus estimated payments reach the smaller of 90% of this year's tax or 100% of last year's tax. If your adjusted gross income last year was over $150,000 ($75,000 married filing separately), the prior-year figure is 110%. The IRS assumes equal installments, so each payment should be a quarter of the annual amount unless you use the annualized income method for lumpy income.
It is computed like interest on each installment shortfall for the days it was late, at the federal short-term rate plus three points (7% for most of 2026). It is not catastrophic, but it is avoidable.
Withholding counts as paid evenly through the year no matter when it happened. Raising the extra withholding line on a new W-4 in the fall can cure an underpayment from earlier in the year in a way that a late estimated payment cannot.
IRS Direct Pay at irs.gov/payments, choosing "Estimated tax" and tax year 2026. State payments go to your state's revenue department on its own schedule.
The 2026 Set-Aside Tracker shows both the safe-harbor minimum and the full estimate for each period, and logs what you paid.