Federal estimated payments for tax year 2026 are due April 15, June 15, and September 15, 2026, and January 15, 2027. All four land on weekdays this year, so there are no weekend shifts. Here is the full schedule, what each payment covers, what a missed date actually costs, and the four states that march to their own calendar.
| Payment | For income earned | Due date |
|---|---|---|
| Q1 2026 | January 1 to March 31, 2026 | Wednesday, April 15, 2026 |
| Q2 2026 | April 1 to May 31, 2026 | Monday, June 15, 2026 |
| Q3 2026 | June 1 to August 31, 2026 | Tuesday, September 15, 2026 |
| Q4 2026 | September 1 to December 31, 2026 | Friday, January 15, 2027 |
Note the uneven quarters: they are an IRS quirk, not a typo. The second "quarter" covers only two months (April and May) and the fourth covers four. If your income is seasonal, that mismatch is exactly what the annualized income method on Form 2210 exists to fix.
There is no flat late fee. Instead, the IRS charges an underpayment penalty that behaves like interest: it accrues daily on the amount you should have paid, from the missed due date until the day you pay. The rate is set quarterly (the federal short-term rate plus 3 percentage points), so the real cost depends on how long you wait, not just how much you missed.
Two practical consequences. First, pay the moment you notice, not at the next quarterly date; every day matters. Second, the safe-harbor rules can make the penalty disappear entirely: pay at least 90% of this year's tax or 100% of last year's (110% if you earned over $150,000) and you are protected even if you end up owing more in April.
Most states copy the federal schedule. These four do not:
The quarterly estimated tax calculator turns your expected income into a per-quarter payment, including self-employment tax and your safe-harbor target. Pick your state for a version with your state's rules and payment portal:
For educational purposes only, not tax advice. Confirm dates with the IRS and your state's tax agency before relying on them.