Quarterly Tax Dates 2026: Q3 September 15 + Q1–Q4 Schedule

2026 IRS estimated-tax payment schedule

For calendar-year individuals, the IRS lists four general installment dates for 2026 income. The final installment falls in January 2027. The Q1–Q4 labels below reflect common search language; the IRS calls them the first through fourth payments.

What is the Q3 estimated tax due date in 2026?

The third federal estimated-tax payment for calendar-year individuals is due September 15, 2026. The IRS schedule is uneven: the second payment is due June 15 and the third is due September 15, so the dates should not be inferred by simply adding three months to each prior deadline.

Who may need estimated payments?

In general, an individual may need estimated payments when they expect to owe at least $1,000 after subtracting withholding and refundable credits, and those prepayments are expected to be less than the applicable IRS threshold. The calculation depends on your facts—not your job title.

Common triggers include self-employment income, business distributions, rental income, investment gains, a large stock vest or option exercise, and a bonus with insufficient withholding. Special rules can apply to farmers, fishermen, certain household employers, fiscal-year taxpayers, estates, trusts, and corporations.

The general safe-harbor framework

The federal underpayment calculation generally compares your withholding and timely estimated payments with 90% of the current year's tax or 100% of the prior year's tax, whichever target applies under the rules. The prior-year percentage generally increases to 110% for certain higher-income taxpayers.

A safe harbor can reduce underpayment-penalty exposure, but it does not necessarily pay the full balance that will be due with the return. State rules may use different dates, thresholds, or calculations.

When to recalculate instead of repeating the last payment

A payment schedule prepared early in the year may stop matching reality after a major transaction. Revisit the calculation after a business sale, property sale, unusually large capital gain, change in income, S-Corporation distribution, major deduction, equity-compensation event, or meaningful change in withholding.

People with uneven income may be able to use the annualized-income installment method, but it requires accurate period-by-period records and is not simply permission to wait until year-end.

Choose the next step after confirming the date

The calendar answers when a general federal installment is due. The amount still depends on current income, withholding, payments, filing status, business or investment activity, and applicable state rules. Choose the path closest to the question you need to solve.

• Request an estimated-tax reviewSee what a separately scoped review can cover before asking for help with the next federal or state payment.Review the service →
• Estimate a federal safe-harbor benchmarkUse the free calculator to compare the general 90%, 100%, and higher-income 110% annual benchmarks without entering sensitive information.Open the calculator →
• Catch up after a missed paymentConfirm whether an installment was required, update the projection, and organize payment records before choosing the next step.Read the missed-payment guide →
• Check state-specific estimated-tax guidanceStart with the Florida, New York, or New Jersey guide when a state payment or separate state threshold may apply.Choose a state guide →

What to gather for a useful review

• Your prior-year federal and state returns
• Current-year income, expenses, and year-to-date withholding
• Business, rental, brokerage, and equity-compensation activity
• Payments already made and any expected transactions before year-end