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Estimated Tax Payments: How They Work and 2026 Due Dates
Estimated Tax Payments: How They Work, 2025 and 2026 Due Dates
Learn how and when to make estimated tax payments in 2025 or 2026, and learn whether to worry about them in the first place.What kind of tax advice do you need?
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Sabrina Parys is an editor and content strategist on the taxes and investing team at NerdWallet, where she manages and writes content on personal income taxes. Her previous experience includes five years as a copy editor and associate editor in academic and educational publishing. She is based in Brooklyn, New York. Published in Editor & Content Strategist + more + more
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Chris Hutchison helped build NerdWallet's editorial operation and has directed coverage across banking, investing, taxes and insurance. He now leads a team exploring new verticals. Before joining NerdWallet, he was an editor and programmer at ESPN and an editor at the San Jose Mercury News. Head of Content, New Verticals + more + more
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23 years of experience Expertise Taxes Small business Social Security and estate planning Home services RIATina Orem is an editor and content strategist at NerdWallet. Prior to becoming an editor and content strategist, she covered small business and taxes at NerdWallet. She has a degree in finance, as well as a master's degree in journalism and an MBA. Previously, she was a financial analyst and director of finance at public and private companies. Tina's work has appeared in a variety of local and national media outlets.
Tina Orem is an editor and content strategist at NerdWallet. Prior to becoming an editor and content strategist, she covered small business and taxes at NerdWallet. She has a degree in finance, as well as a master's degree in journalism and an MBA. Previously, she was a financial analyst and director of finance at public and private companies. Tina's work has appeared in a variety of local and national media outlets. Published in Editor & Content Strategist + more + moreIn the U.S., income taxes are collected on an ongoing basis. For many of us, this means that an employer pays federal and state taxes on our behalf by withholding a certain amount from each paycheck. However, if you earn income as a self-employed person or receive certain types of nonwage income, you may need to pay estimated quarterly taxes.
In the U.S., income taxes are collected on an ongoing basis. For many of us, this means that an employer pays federal and state taxes on our behalf by withholding a certain amount from each paycheck. However, if you earn income as a self-employed person or receive certain types of nonwage income, you may need to pay estimated quarterly taxes.Key Takeaways
Key Takeaways Key TakeawaysEstimated taxes are payments made to the IRS throughout the year on taxable income that is not subject to federal withholding.
Estimated taxes are payments made to the IRS throughout the year on taxable income that is not subject to federal withholding.Typically, freelancers, those who are self-employed, businesses, and some investors have to pay quarterly taxes. W-2 workers whose tax liability is not fully covered by their withholdings may also need to pay estimated taxes.
Typically, freelancers, those who are self-employed, businesses, and some investors have to pay quarterly taxes. W-2 workers whose tax liability is not fully covered by their withholdings may also need to pay estimated taxes.In 2025, estimated tax payments were due April 15, June 16 and Sept. 15. The final quarterly payment is due in January 2026. In 2026, estimated tax payments are due April 15, June 15 and Sept. 15. The final quarterly payment is due in January 2027.
In 2025, estimated tax payments were due April 15, June 16 and Sept. 15. The final quarterly payment is due in January 2026. In 2026, estimated tax payments are due April 15, June 15 and Sept. 15. The final quarterly payment is due in January 2027.What are estimated tax payments?
What are estimated tax payments?Estimated tax payments are taxes paid to the IRS throughout the year on earnings that are not subject to federal tax withholding. This can include self-employment or freelancer earnings, or income you've made on the side, such as dividends, realized capital gains, prizes and other earnings
Estimated tax payments are taxes paid to the IRS throughout the year on earnings that are not subject to federal tax withholding . This can include self-employment or freelancer earnings, or income you've made on the side, such as dividends, realized capital gains, prizes and other earnings Internal Revenue Service. About Publication 505: Tax Withholding and Estimated Tax. Chapter 2: Estimated Tax for 2022. Accessed Oct 10, 2025. .You may also have to make estimated tax payments if you are a W-2 employee, but the tax taken out of your paycheck doesn’t fully cover your tax bill
You may also have to make estimated tax payments if you are a W-2 employee , but the tax taken out of your paycheck doesn’t fully cover your tax bill Internal Revenue Service. Estimated Taxes. Accessed Oct 10, 2025. . The amount of money withheld from your paycheck largely depends on the information you provided to your employer on your W-4 . AdvertisementGet matched to a financial advisor for free with NerdWallet Advisors Match.
Who should pay estimated taxes?
Who should pay estimated taxes?People who generally may have estimated tax payment obligations are 1099 workers, W-2 workers who are not withholding enough to cover their tax bill, businesses and some investors.
People who generally may have estimated tax payment obligations are 1099 workers , W-2 workers who are not withholding enough to cover their tax bill, businesses and some investors.People who aren't having enough withheld. The IRS says you need to pay estimated quarterly taxes if you expect:
People who aren't having enough withheld. People who aren't having enough withheld. The IRS says you need to pay estimated quarterly taxes if you expect:You'll owe $1,000 or more in federal income taxes this year, even after accounting for your withholding and refundable credits.
You'll owe $1,000 or more in federal income taxes this year, even after accounting for your withholding and refundable credits.Your withholding and refundable credits will cover less than 90% of your tax liability for this year, or 100% of your liability last year, whichever is smaller. The threshold is 110% if your adjusted gross income last year was more than $150,000, or $75,000 for married filing separately
Your withholding and refundable credits will cover less than 90% of your tax liability for this year, or 100% of your liability last year, whichever is smaller. The threshold is 110% if your adjusted gross income last year was more than $150,000, or $75,000 for married filing separately Internal Revenue Service. Publication 505: Tax Withholding and Estimated Tax. Accessed Oct 10, 2025. .Self-employed people. Independent contractors, freelancers, and people with side gigs who expect to owe $1,000 or more in taxes are prime candidates for estimated quarterly taxes. That’s because no tax is automatically withheld on their income.
Self-employed people. Self-employed people. Independent contractors, freelancers, and people with side gigs who expect to owe $1,000 or more in taxes are prime candidates for estimated quarterly taxes. That’s because no tax is automatically withheld on their income.Businesses. Corporations may also need to make estimated income tax payments if they'll owe at least $500 for the tax year.
Businesses. Businesses. Corporations may also need to make estimated income tax payments if they'll owe at least $500 for the tax year.Landlords and investors (maybe). People with rental income and investments might need to pay estimated quarterly taxes — even if an employer withholds taxes from their regular paychecks. “Those might not always be calculated into their withholding amount, and then they come up short and end up having to pay an estimated tax penalty and don't even know what estimated taxes are,” says Thomas Mangold, a CPA in Austin, Texas.
Landlords and investors (maybe). Landlords and investors (maybe). People with rental income and investments might need to pay estimated quarterly taxes — even if an employer withholds taxes from their regular paychecks. “Those might not always be calculated into their withholding amount, and then they come up short and end up having to pay an estimated tax penalty and don't even know what estimated taxes are,” says Thomas Mangold, a CPA in Austin, Texas.» MORE: How to find a CPA near you
» MORE: » MORE: How to find a CPA near you ? Nerdy TipAccording to the IRS, you don’t have to make estimated tax payments if you’re a U.S. citizen or resident alien who had no tax liability for the previous full tax year.
According to the IRS, you don’t have to make estimated tax payments if you’re a U.S. citizen or resident alien who had no tax liability for the previous full tax year.» MORE: Learn how FICA taxes work on your paycheck
» MORE: » MORE: Learn how FICA taxes work on your paycheckWhen are estimated tax payments made?
When are estimated tax payments made?Estimated tax payments should be made as income is earned, with the IRS collecting them quarterly. These dates don’t coincide with regular calendar quarters, though. Instead, they are due in January, April, June and September.
Estimated tax payments should be made as income is earned, with the IRS collecting them quarterly. These dates don’t coincide with regular calendar quarters, though. Instead, they are due in January, April, June and September.You can also make payments more often if you like, says Bess Kane, a CPA in San Mateo, California.
You can also make payments more often if you like, says Bess Kane, a CPA in San Mateo, California.“I think it's easier to make 12 smaller payments than four larger payments," says Kane. "If you owe $1,200 for the year, I would rather pay $100 a month than $300 four times a year. And if we're talking bigger numbers, it gets pretty extreme.”
“I think it's easier to make 12 smaller payments than four larger payments," says Kane. "If you owe $1,200 for the year, I would rather pay $100 a month than $300 four times a year. And if we're talking bigger numbers, it gets pretty extreme.”» MORE: How capital gains tax works and how to save
» MORE: » MORE: How capital gains tax works and how to saveEstimated tax payment due dates for 2025
Estimated tax payment due dates for 2025In 2025, estimated tax payments were due April 15, June 16 and Sept. 15. The final due date is Jan. 15, 2026, which applies to income earned in the fourth quarter of 2025.
In 2025, estimated tax payments were due April 15, June 16 and Sept. 15. The final due date is Jan. 15, 2026, which applies to income earned in the fourth quarter of 2025.If you earned income during this period
If you earned income during this period
If you earned income during this periodEstimated tax payment deadline
Estimated tax payment deadline
Estimated tax payment deadlineJan. 1 – March 31, 2025.
Jan. 1 – March 31, 2025.April 15, 2025.
April 15, 2025.April 1 – May 31, 2025.
April 1 – May 31, 2025.June 16, 2025.
June 16, 2025.June 1 – Aug. 31, 2025.
June 1 – Aug. 31, 2025.Sept. 15, 2025.
Sept. 15, 2025.Sept. 1 - Dec. 31, 2025.
Sept. 1 - Dec. 31, 2025.Jan. 15, 2026.
Jan. 15, 2026.Estimated tax payment due dates for 2026
Estimated tax payment due dates for 2026In 2026, estimated tax payments are due April 15, June 16 and Sept. 15. The final due date is Jan. 15, 2027, which applies to income earned in the fourth quarter of 2026.
In 2026, estimated tax payments are due April 15, June 16 and Sept. 15. The final due date is Jan. 15, 2027, which applies to income earned in the fourth quarter of 2026.If you earned income during this period
If you earned income during this period
If you earned income during this periodEstimated tax payment deadline
Estimated tax payment deadline
Estimated tax payment deadlineJan. 1 – March 31, 2026.
Jan. 1 – March 31, 2026.April 15, 2026.
April 15, 2026.April 1 – May 31, 2026.
April 1 – May 31, 2026.June 15, 2026.
June 15, 2026.June 1 – Aug. 31, 2026.
June 1 – Aug. 31, 2026.Sept. 15, 2026.
Sept. 15, 2026.Sept. 1 - Dec. 31, 2026.
Sept. 1 - Dec. 31, 2026.Jan. 15, 2027.
Jan. 15, 2027. ? Nerdy TipCertain states may also require you to pay estimated taxes. Check your state tax department's website for details, as state deadlines and rules may differ from the federal deadlines and rules.
Certain states may also require you to pay estimated taxes. Check your state tax department's website for details, as state deadlines and rules may differ from the federal deadlines and rules.How to calculate estimated taxes
How to calculate estimated taxesThere's more than one way. Which method makes more sense for you depends on how confident you are about your projected annual income and tax bill.
There's more than one way. Which method makes more sense for you depends on how confident you are about your projected annual income and tax bill.Estimate based on prior-year taxes ↩️
Estimate based on prior-year taxes ↩️You can estimate the amount you’ll owe for the year, then send one-fourth of that to the IRS. For instance, if you think you’ll owe $10,000 for the year, you'd send $2,500 each quarter. This may work best for people whose income is pretty much the same throughout the year, or for people who have a good idea of what their income is going to be.
You can estimate the amount you’ll owe for the year, then send one-fourth of that to the IRS. For instance, if you think you’ll owe $10,000 for the year, you'd send $2,500 each quarter. This may work best for people whose income is pretty much the same throughout the year, or for people who have a good idea of what their income is going to be.Annualize ?️
Annualize ?️Another method is to estimate your annual tax liability based on what you’ve already earned during the year. This is often better for people whose income varies. Essentially, you estimate your tax bill at the end of each quarter based on a reasonable expectation of your income and deductions so far this year. The IRS has worksheets to help you do the math.
Another method is to estimate your annual tax liability based on what you’ve already earned during the year. This is often better for people whose income varies. Essentially, you estimate your tax bill at the end of each quarter based on a reasonable expectation of your income and deductions so far this year. The IRS has worksheets to help you do the math.Either way, you'll use IRS Form 1040-ES to show your income estimate and project your tax liability. IRS Publication 505 has all the rules and details, and good tax software will help you fill out the form and do the math.
Either way, you'll use IRS Form 1040-ES to show your income estimate and project your tax liability. IRS Publication 505 has all the rules and details, and good tax software will help you fill out the form and do the math.If it turns out that you overestimated or underestimated your earnings, you can complete another Form 1040-ES and refigure your estimated tax for the next quarter. When you file your annual return, you’ll likely need to attach an extra form — IRS Form 2210 — to explain why you didn’t send equal payments. If you paid too much, you can get a refund or apply the overage as a credit toward future payments.
If it turns out that you overestimated or underestimated your earnings, you can complete another Form 1040-ES and refigure your estimated tax for the next quarter. When you file your annual return, you’ll likely need to attach an extra form — IRS Form 2210 — to explain why you didn’t send equal payments. If you paid too much, you can get a refund or apply the overage as a credit toward future payments.The calculations can get complicated quickly, so it’s a good idea to consult with a financial advisor or a qualified tax preparer if you have questions. Plus, there are special rules for farmers, fishermen and certain household employers.
The calculations can get complicated quickly, so it’s a good idea to consult with a financial advisor or a qualified tax preparer if you have questions. Plus, there are special rules for farmers, fishermen and certain household employers.» MORE: Learn what the self-employment tax is and whether you have to pay it.
» MORE: » MORE: Learn what the self-employment tax is and whether you have to pay it .How to pay quarterly estimated taxes
How to pay quarterly estimated taxesThere are several ways you can pay your estimated tax payments, including:
There are several ways you can pay your estimated tax payments, including:Your online IRS account.
Your online IRS account.The IRS2Go app.
The IRS2Go app.IRS Direct Pay.
IRS Direct Pay.The U.S. Treasury’s Electronic Federal Tax Payment System.
The U.S. Treasury’s Electronic Federal Tax Payment System.By debit or credit card (additional fees apply).
By debit or credit card (additional fees apply).Pay in cash at certain IRS retail partners.
Pay in cash at certain IRS retail partners.You can also mail your estimated tax payments with IRS Form 1040-ES using a payment voucher, but the IRS highly encourages taxpayers to consider electronic methods of payment.
You can also mail your estimated tax payments with IRS Form 1040-ES using a payment voucher, but the IRS highly encourages taxpayers to consider electronic methods of payment.» MORE: How to pay your taxes: 10 ways to make an IRS payment
» MORE: » MORE: How to pay your taxes: 10 ways to make an IRS paymentFrequently asked questions
Frequently asked questionsCan you pay estimated taxes at any time?
Can you pay estimated taxes at any time?Estimated taxes are due as income is earned, and the IRS sets quarterly deadlines for their collection. You can opt to send four payments per year following the IRS schedule or pay in smaller increments more frequently — just make sure you’re covering your tax liability for each quarter to avoid underpayment penalties.
Estimated taxes are due as income is earned, and the IRS sets quarterly deadlines for their collection. You can opt to send four payments per year following the IRS schedule or pay in smaller increments more frequently — just make sure you’re covering your tax liability for each quarter to avoid underpayment penalties.» Can't afford your tax bill? Learn about IRS payment plans and how to set one up.
» Can't afford your tax bill? » Can't afford your tax bill? Learn about IRS payment plans and how to set one up .What happens if I forget to pay my quarterly taxes?
What happens if I forget to pay my quarterly taxes?The IRS will charge penalties if you don’t pay enough tax throughout the year. The IRS can charge you a penalty for late or inadequate payments, even if you're due a refund when you file your tax return. However, it might give you a break on penalties if:
The IRS will charge penalties if you don’t pay enough tax throughout the year. The IRS can charge you a penalty for late or inadequate payments, even if you're due a refund when you file your tax return. However, it might give you a break on penalties if:You were a victim of a casualty, disaster or other unusual circumstance, or
You were a victim of a casualty, disaster or other unusual circumstance, orYou’re at least 62, retired or became disabled this year or last year, and your underpayment was due to “reasonable cause” rather than “willful neglect.”
You’re at least 62, retired or became disabled this year or last year, and your underpayment was due to “reasonable cause” rather than “willful neglect.”» MORE: How much interest does the IRS charge on late taxes?
» MORE: » MORE: How much interest does the IRS charge on late taxes?How can I make paying estimated taxes easier?
How can I make paying estimated taxes easier?If you're married to someone who has taxes automatically taken out of their paycheck, they may have enough taxes withheld to cover both of you, Kane explains.
If you're married to someone who has taxes automatically taken out of their paycheck, they may have enough taxes withheld to cover both of you, Kane explains.Revisit your partner's Form W-4, which instructs employers how much tax to withhold from each paycheck. You can change your W-4 at any time. If you’re getting a pension or annuity, use Form W-4P.
Revisit your partner's Form W-4, which instructs employers how much tax to withhold from each paycheck. You can change your W-4 at any time. If you’re getting a pension or annuity, use Form W-4P.More about estimated taxes
What are estimated tax payments? What are estimated tax payments? Who should pay estimated taxes? Who should pay estimated taxes? When are estimated tax payments made? When are estimated tax payments made? Estimated tax payment due dates for 2025 Estimated tax payment due dates for 2025 Estimated tax payment due dates for 2026 Estimated tax payment due dates for 2026 How to calculate estimated taxes How to calculate estimated taxes How to pay quarterly estimated taxes How to pay quarterly estimated taxes Frequently asked questions Frequently asked questionsMore about estimated taxes
What are estimated tax payments? What are estimated tax payments? Who should pay estimated taxes? Who should pay estimated taxes? When are estimated tax payments made? When are estimated tax payments made? Estimated tax payment due dates for 2025 Estimated tax payment due dates for 2025 Estimated tax payment due dates for 2026 Estimated tax payment due dates for 2026 How to calculate estimated taxes How to calculate estimated taxes How to pay quarterly estimated taxes How to pay quarterly estimated taxes Frequently asked questions Frequently asked questions More like this Business Software Articles NerdWallet Business Software Reviews General Small Business Articles Investment Basics Small-Business Taxes Small Business Taxes Investing How Much Does a Financial Advisor Cost? Most financial advisors charge based on how much money they manage for you. Fees are typically 1% a year but can be lower. 2 By Andrea Coombes, Taryn Phaneuf Do You Need a Financial Advisor? 7 Ways to Tell You may need a financial advisor if you're facing big life changes, don't have financial goals, have complex compensation, high tax bills or for other reasons. Taryn Phaneuf How to Find Cheap or Free Financial Advice Quality financial advice is more accessible than ever — and much of it is free or inexpensive. Here's how to get it. Anna-Louise Jackson 3 Steps to Prepare for Your First Financial Advisor Meeting Here's what think about and bring to your first meeting with a financial advisor. June Sham