Quick answer: For 2026, federal estimated tax payments are due April 15, June 15, and September 15, 2026, and January 15, 2027. You generally need to pay if you expect to owe $1,000 or more after withholding, which includes most freelancers and content creators.
If you’re a freelancer, content creator, or small business owner, paying estimated taxes isn’t optional. No employer is withholding tax from your income, so the IRS expects you to pay as you earn through quarterly estimated payments.
🗓 2026 estimated tax due dates
- Q1 (January 1 – March 31): April 15, 2026
- Q2 (April 1 – May 31): June 15, 2026
- Q3 (June 1 – August 31): September 15, 2026
- Q4 (September 1 – December 31): January 15, 2027
The “quarters” aren’t equal. Q2 covers only two months, which is why the June deadline sneaks up on people.
Never miss a 2026 tax deadlineFree calendar with every date, plus reminders in Google Calendar.
Get it free📌 Who needs to pay estimated taxes?
You generally need to make estimated payments if you expect to owe $1,000 or more in federal tax for the year after subtracting withholding and refundable credits. That covers most people with self-employment income from YouTube, sponsorships, freelance clients, drone jobs, or a side business.
🧮 How much should you pay?
You owe income tax plus self-employment tax of 15.3% on most of your net earnings (12.4% Social Security on earnings up to $184,500 in 2026, plus 2.9% Medicare). To avoid an underpayment penalty, your total payments for the year should generally cover the smaller of:
- 90% of your 2026 tax, or
- 100% of your 2025 tax (110% if your 2025 adjusted gross income was over $150,000)
Using last year’s tax is the simplest “safe harbor” if your income is steady. If your income swings, set aside 25–30% of every payment you receive and true it up each quarter.
💳 How to pay
- IRS Direct Pay (free, from your bank account)
- Your IRS Online Account, where you can also see past payments
- EFTPS (Electronic Federal Tax Payment System)
- Debit or credit card through an IRS-approved processor (fees apply)
Save every confirmation. You’ll need the totals when you file. Many states also require their own estimated payments, often on the same dates.
⚠️ What if you miss a deadline?
The IRS charges an underpayment penalty that works like interest, based on how late and how short you were. Pay as soon as you can to keep it small; you don’t need to wait for the next quarter.
✅ Put it on autopilot
- Add all four dates to your calendar with a reminder a week ahead
- Open a separate savings account just for taxes
- Move a set percentage there every time you get paid
- Track income and payments in one sheet so each quarter’s number is ready
Our free 2026 tax deadlines calendar drops every date into Google Calendar with reminders, and the bookkeeping templates calculate your year-to-date profit automatically. For the full list of filing dates by business type, see Business Tax Deadlines 2026.
Frequently asked questions
April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027 for the fourth quarter.
Usually yes. If you expect to owe $1,000 or more in federal tax after withholding, the IRS expects quarterly payments on your self-employment income.
Pay at least 90% of this year’s tax or 100% of last year’s tax (110% if last year’s AGI was over $150,000), spread across the four due dates.
Many self-employed people set aside 25–30% of profit to cover income and self-employment tax, but your rate depends on your income, deductions, and state.
This article is for educational purposes only and isn’t tax or legal advice. Figures reflect IRS guidance for 2026; check with a qualified tax professional about your situation.
