Quarterly estimated tax deadlines for 2026

The IRS doesn’t wait until April to collect tax on freelance income — they want you to pre-pay throughout the year via estimated tax payments. For 2026, here are the four dates that matter.

The 2026 estimated tax deadlines

• Q1 — Wednesday, April 15, 2026
  Covers income earned January 1 – March 31, 2026.
• Q2 — Monday, June 15, 2026
  Covers income earned April 1 – May 31, 2026.
• Q3 — Tuesday, September 15, 2026
  Covers income earned June 1 – August 31, 2026.
• Q4 — Friday, January 15, 2027
  Covers income earned September 1 – December 31, 2026.

When a deadline falls on a weekend or federal holiday, it shifts to the next business day. Mark these in your calendar with a one-week buffer reminder.

What’s weird about these dates

Two things trip up almost every first-year freelancer:

• Q2 is only 2 months (April–May). You’d expect June 30, you get June 15.
• Q4 is 4 months (September–December) but the payment is due January 15, not later. So you’re paying for income you may have earned just two weeks ago.

The Q4 timing in particular catches people who think they can wait until April 15 to settle up. They can’t — the IRS wants the Q4 payment by January 15 and will charge an underpayment penalty otherwise.

How to pay

The easiest path is IRS Direct Pay:

• Reason: “Estimated Tax”
• Apply payment to: “1040ES”
• Tax period: the year you’re prepaying for

It’s free, instant bank transfer, and you get a confirmation number email. Keep those — they’re your only proof if anything goes sideways at filing time.

For larger amounts or repeat scheduling, sign up for EFTPS. Takes a week to enroll but lets you queue all four quarterly payments in advance.

State estimated taxes

If your state has income tax, it usually has its own quarterly schedule and its own payment portal. Most states align with the federal Q1/Q2/Q3/Q4 dates, but a few don’t. Check your state department of revenue site once a year.

What happens if you miss one

The IRS calculates an underpayment penalty as interest on the shortfall from the date it was due to the date it’s paid. The current annual rate is around 8% — not catastrophic, but it adds up if you skip multiple quarters.

The safe-harbor rules give you outs (pay 100%/110% of last year’s total tax across the year and no penalty). See our guide on how to estimate quarterly taxes for the full mechanics.

A note on first-year freelancers

If you became self-employed mid-year, you only owe estimated taxes from the quarter your self-employment income started. Started freelancing in June 2026? Your first payment is due September 15 (Q3), covering income earned June–August. Q1 and Q2 don’t apply because you weren’t earning self-employment income yet.

Tools like RevTrackr can flag your upcoming deadline based on when you started earning, and show you a live estimate of what to send so you’re never guessing at the number.