Federal estimated tax

2026 estimated-tax due dates

These are the regular federal dates for 2026 estimated-tax payments. A payment after its due date can cause an underpayment penalty.

  1. Payment 1: April 15, 2026
  2. Payment 2: June 15, 2026
  3. Payment 3: September 15, 2026
  4. Payment 4: January 15, 2027

The fourth-payment exception

You can usually skip the January payment if you file your 2026 return and pay its balance by February 1, 2027. If you miss a due date, pay as soon as you can to reduce a possible penalty.

Source: Form 1040-ES (2026),When To Pay Estimated Tax.