Quarterly estimated taxes: deadlines and how to pay

The US system is pay-as-you-go. A job does that for you. Self-employed, it is on you – four times a year.

The 2026 due dates

• Q1 – April 15, 2026
• Q2 – June 15, 2026
• Q3 – September 15, 2026
• Q4 – January 15, 2027

Do you have to pay quarterly?

Generally if you will owe $1,000 or more for the year after withholding. You avoid a penalty by prepaying at least 90% of this year tax or 100% of last year tax (110% if prior income topped $150k).

How to pay

Use IRS Direct Pay or EFTPS at irs.gov/payments. Do not forget state estimates if your state has income tax.

General education, not tax advice.