When you work for yourself, nobody withholds income tax from your pay, so the IRS expects you to send tax in during the year instead of all at once in April. These payments are called estimated taxes. This guide covers the rules for 2026 and gives projected 2027 dates. It is general information, so check the official pages linked below for your own situation.
Who generally needs to pay estimated tax
The IRS says individuals, including sole proprietors, partners and S corporation shareholders, generally must pay estimated tax if both are true (IRS: Estimated taxes; Publication 505 (2026), "Who Must Pay Estimated Tax"): you expect to owe at least $1,000 after subtracting withholding and credits, and you expect withholding and credits to be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax.
The four payment periods and due dates
The periods are uneven. Each has one due date, per the IRS estimated tax FAQ. If a date falls on a Saturday, Sunday or legal holiday, a payment is on time the next day that is not one of those (Pub 505). The 2027 column is projected from that schedule, not yet published by the IRS.
| Income earned | 2026 tax year due date | Expected 2027 dates (projected from the standard schedule; confirm in Pub 505 (2027) when it is released) |
|---|---|---|
| Jan 1 – Mar 31 | Apr 15, 2026 (passed) | Thu, Apr 15, 2027 |
| Apr 1 – May 31 | Jun 15, 2026 (passed) | Tue, Jun 15, 2027 |
| Jun 1 – Aug 31 | Sep 15, 2026 (passed) | Wed, Sep 15, 2027 |
| Sep 1 – Dec 31 | Fri, Jan 15, 2027 (remaining) | Tue, Jan 18, 2028 (Jan 15 is a Saturday and Jan 17 is a federal holiday) |
Per Pub 505 (2026), you do not have to make the January 15, 2027 payment if you file your 2026 return by January 31, 2027 (moved to February 1, 2027 because January 31 is a Sunday) and pay the entire balance due when you file. Farmers and fishers: file by March 1, 2027 and pay all tax due.
Estimating the amount
Estimated tax covers income tax plus self-employment (SE) tax. Pub 505 suggests using your 2025 return as a guide. Try our self-employment tax calculator and income tax calculator. Later in the year, the tax refund calculator can estimate your year-end balance after the payments you made.
Safe-harbor rules, with an example
To generally avoid an underpayment penalty, Pub 505 (2026) says withholding plus timely estimated payments should reach the smaller of 90% of your 2026 tax or 100% of your 2025 tax (the 2025 return must cover 12 months). If your 2025 adjusted gross income (AGI) was over $150,000 ($75,000 if married filing separately), 110% replaces 100%. Farmers and fishers use 66 2/3% instead of 90%. This protects you from the penalty; the full tax is still due when you file.
Illustration only, with made-up numbers: expected 2026 tax is $12,000; the 2025 return showed $9,000.
- 90% of $12,000 = $10,800; 100% of $9,000 = $9,000.
- The smaller is $9,000, or $2,250 per period if split evenly. The other $3,000 is still due with your return.
The IRS also says you may pay weekly, biweekly or monthly, as long as enough is paid by the end of each period.
How to pay
- IRS Direct Pay: free, from a bank account, no sign-in.
- IRS Online Account at IRS.gov/account, which also shows payment history.
- EFTPS: individuals could not create new enrollments after October 17, 2025, and EFTPS.gov says all individuals must move to IRS Online Account or Direct Pay during 2026 (the site had anticipated September 2026, and the date may change). Check EFTPS.gov for the current status. Business taxpayers are not affected.
- By mail with a Form 1040-ES voucher; the U.S. postmark date counts.
- Debit or credit card or digital wallet through IRS-authorized processors; processing fees apply.
Underpayment penalty and Form 2210
If you pay too little by a due date, the IRS may charge a penalty, even if you are due a refund (IRS FAQ). Form 2210 is used to see whether you owe it. If income is uneven, such as a seasonal business, the annualized income installment method may reduce what is required for some periods; Pub 505 says you then file Form 2210 with your return.
If you also have a job
Some owners with a paycheck adjust W-4 withholding instead. The 2026 Form W-4 (Step 4(c)) says that if you or your spouse have self-employment income, you should use the IRS Tax Withholding Estimator to figure extra withholding to cover income and SE tax. Our paycheck calculator shows how withholding changes take-home pay.
State estimated taxes
Most states with an income tax have their own estimated-tax rules and dates. Find your state agency through the USA.gov state taxes page or the IRS state government websites list, and confirm dates there.
Sources and the year each applies
Pub 505 (2026); IRS Estimated taxes page and estimated tax FAQ; Form 1040-ES (2026); Form 2210 (2025 revision); Form W-4 (2026); Direct Pay and EFTPS pages, as linked above.
Frequently asked questions
Do I have to make the January payment if I file early?
Per Pub 505 (2026), not if you file your 2026 return by January 31, 2027 (moved to February 1, 2027 because January 31 is a Sunday) and pay the entire balance due when you file. Farmers and fishers: file by March 1, 2027 and pay all tax due. Filing on time in April does not excuse the January payment.
Can I pay smaller amounts more often?
Yes. The IRS says you may pay weekly, biweekly or monthly, as long as you have paid enough by the end of each period.
This is general information, not legal or tax advice. Figures checked against IRS sources on October 13, 2026; rules can change. Confirm details with the IRS or a qualified professional.
Written by the CentDaily editorial team with AI assistance; facts checked against the official sources listed in this guide and in the Sources box below. General information, not legal, tax or financial advice.