The four general 2026 federal estimated tax due dates for calendar-year individuals are Q1 — April 15, 2026; Q2 — June 15, 2026; Q3 — September 15, 2026; and Q4 — January 15, 2027. IRS Form 1040-ES calls them the first through fourth payments. State and special-rule dates can differ.
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.
| Payment | Income period listed by the IRS | Due date |
|---|---|---|
| First (Q1) | January 1–March 31, 2026 | April 15, 2026 |
| Second (Q2) | April 1–May 31, 2026 | June 15, 2026 |
| Third (Q3) | June 1–August 31, 2026 | September 15, 2026 |
| Fourth (Q4) | September 1–December 31, 2026 | January 15, 2027 |
IRS Form 1040-ES says the January 15, 2027 payment is not required if you file your 2026 return by February 1, 2027 and pay the entire balance due with the return.
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.
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