Guide · 8 min read · 2026 deadlines
When they're due, how much to pay, how to pay them — and how to never owe a surprise April bill again.
| Payment | Covers | Due date |
|---|---|---|
| Q1 2026 | Jan–Mar 2026 | April 15, 2026 |
| Q2 2026 | Apr–May 2026 | June 16, 2026 |
| Q3 2026 | Jun–Aug 2026 | Sept 15, 2026 |
| Q4 2026 | Sept–Dec 2026 | Jan 15, 2027 |
Two approved methods. Pick whichever is easier for your situation.
Take last year's total tax bill. Divide by 4. Pay that amount each quarter. The IRS can't penalize you regardless of what you end up owing — as long as your AGI was under $150k (under $75k if married filing separately). Above $150k AGI? Pay 110% of last year's tax instead of 100%.
Each quarter, calculate actual year-to-date income, annualize it, calculate tax on that, subtract what you've already paid. Better when income is lumpy or growing. Form 2210 walks you through it.
For state quarterly tax, go to your state tax department's website (e.g., FTB for CA, DTF for NY). Same flow, separate payment.
SnapBooks shows your estimated tax obligation in real time as income and expenses come in. No more April surprises.
Start freeAdd 4 recurring reminders to your phone — 5 days before each deadline (April 10, June 11, September 10, January 10). That's enough buffer to log into IRS Direct Pay and hit submit.
Anyone who'll owe more than $1,000 in tax for the year and doesn't have enough withheld via W-2 paychecks. That includes freelancers, 1099 contractors, gig workers, S-corp owners, rental property owners, and people with big investment gains.
April 15, June 15, September 15, and January 15 of the following year. Note: these are NOT evenly spaced — Q2 covers only 2 months (April–May) and Q4 covers 4 months. If a date falls on a weekend or holiday, the deadline shifts to the next business day.
Two methods: (1) Safe harbor — pay 100% of last year's total tax (110% if AGI was over $150k), split into 4 equal payments. Simple, IRS-bulletproof. (2) Annualized — calculate actual income each quarter and pay tax on that. Smarter if income is seasonal.
The IRS charges an underpayment penalty — currently around 8% APR on the missed amount, calculated quarter by quarter. Pay the missing amount as soon as you realize, then resume the regular schedule. The penalty stops accruing once paid.
You can, but you'll owe the underpayment penalty for each quarter you skipped. It's usually 1–3% of total tax for an average freelancer — not catastrophic, but pointless to pay when free options exist.
IRS Direct Pay (free, takes 5 minutes, pay from bank account), EFTPS (good for recurring/scheduled), or the IRS2Go app. State payments go through your state's tax website. Don't mail checks — too slow, no instant confirmation.
Use the annualized method (Form 2210) — pay based on actual quarterly income, not a static estimate. Or just under-pay on the safe-harbor amount. Either way you settle up in April with no penalty as long as you paid 100% of last year's tax (110% if HHI > $150k).