Quarterly Schedule
2026 Estimated Tax Payment Due Dates
Federal and state quarterly estimated payment deadlines for individuals, corporations, and S-corps. Never miss a payment or face underpayment penalties.
Federal Estimated Payment Schedule
Quarterly payment dates by entity type for tax year 2025 (filed in 2026).
Sole Proprietorship (Form 1040 Schedule C)
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awayS Corporation (Form 1120-S)
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayDec 15, 2026
284 days awayC Corporation (Form 1120)
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayDec 15, 2026
284 days away2026 Federal Quarterly Due Dates at a Glance
| Quarter | Period Covered | Due Date |
|---|---|---|
| Q1 | Jan 1 - Mar 31 | April 15, 2026 |
| Q2 | Apr 1 - May 31 | June 15, 2026 |
| Q3 | Jun 1 - Aug 31 | September 15, 2026 |
| Q4 | Sep 1 - Dec 31 | January 15, 2027 |
State Estimated Payment Schedules
42 states require estimated tax payments. Click a state for its full quarterly schedule.
No income tax
No income tax
No income tax
No income tax
No income tax
No income tax
No income tax
No income tax
No income tax
FAQ
Who needs to make estimated tax payments?
If you expect to owe $1,000 or more in federal tax after subtracting withholding and credits, you generally must make estimated payments. This applies to self-employed individuals, freelancers, landlords, investors, and anyone with significant non-wage income.
What are the 2026 federal estimated tax payment due dates?
For tax year 2026, federal estimated payments are due: Q1 on April 15, 2026; Q2 on June 15, 2026; Q3 on September 15, 2026; and Q4 on January 15, 2027.
What happens if I miss an estimated tax payment?
The IRS charges an underpayment penalty calculated on the amount you underpaid for each quarter. The penalty rate is the federal short-term rate plus 3 percentage points, compounded daily. Even a partial payment reduces the penalty.
Do all states require estimated tax payments?
No. States without an individual income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) do not require estimated payments. Most other states follow a quarterly schedule similar to the federal calendar.
How do I calculate my estimated tax payments?
Use IRS Form 1040-ES. You can base payments on 100% of last year's tax liability (110% if AGI exceeds $150,000) or 90% of your expected current-year liability, whichever is smaller. Divide by 4 for equal quarterly payments.