The 2026 estimated tax deadlines are April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. The "quarters" are uneven. They cover 3, 2, 3, and 4 months. Here is what each payment covers and what happens if you miss one.
The 2026 deadlines
| Payment | Income earned | Due date |
|---|---|---|
| Q1 | January 1 to March 31 | April 15, 2026 |
| Q2 | April 1 to May 31 | June 15, 2026 |
| Q3 | June 1 to August 31 | September 15, 2026 |
| Q4 | September 1 to December 31 | January 15, 2027 |
The spacing is uneven. Q2 covers only two months and is due two months after Q1, and Q4 is due in January of the following year. When a deadline lands on a weekend or legal holiday, the IRS moves it to the next business day, and the dates above already reflect the published calendar.
What happens if you miss one
There is no late-filing form and no fixed fine. Instead, the IRS charges interest on the amount you should have paid, from the missed deadline until the day you pay it. The interest keeps running even if you pay everything in April.
Pay as soon as you notice, because the interest accrues daily. A missed quarter does not carry into the next one. Each installment is judged separately. The full mechanics are in our guide to the underpayment penalty, and the steps to take are in what happens if I missed a quarterly payment.
How to pay
- IRS Direct Pay is free. Pay from your bank account at irs.gov/payments and choose "Estimated tax" as the reason.
- Your IRS online account takes a payment and shows your full payment history in one place, which helps at filing time.
- EFTPS is the Treasury's system, useful if you also make business tax deposits.
- A check with a 1040-ES voucher is still accepted, and the postmark date counts.
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Source: IRS Form 1040-ES