2026 Quarterly Tax Deadlines: Q1, Q2, Q3, Q4 Dates & Calendar

Updated May 6, 2026 2026 · 7 min read

If you're self-employed and you'll owe more than $1,000 in federal tax this year, the IRS expects four estimated payments — not one big check in April. Here are the four 2026 deadlines, the rules that decide whether your payment counts as "on time," and the state-by-state quirks. Bookmark or set the four reminders now and you're done.

For a constantly-updated countdown to the next due date, see our live deadlines page, which auto-rolls every quarter.

The four 2026 federal deadlines at a glance

Two things to notice. First, the "quarters" aren't equal — Q1 covers 3 months but Q2 only covers 2, and Q3 covers 3. The IRS calendar does not match the calendar quarter system you'd expect. Second, all four 2026 quarters happen to fall on weekdays, so none slide this year. The 15th-of-the-month target is the rule.

The weekend / holiday roll-over rule (matters every year)

Whenever the standard 15th lands on a Saturday, Sunday, or federal holiday (including DC's Emancipation Day on April 16), the IRS rolls the deadline forward to the next business day. 2026 is unusually clean — all four quarters fall on weekdays. But the rule bites in most other years.

A quick multi-year reference:

The safe-harbor rules in one paragraph

The IRS won't penalize you for underpaying if you meet one of two "safe harbors": pay at least 90% of the current year's tax, or pay at least 100% of last year's tax (110% if your prior-year AGI was over $150,000). Most freelancers use the prior-year version because it's easy to compute — take last year's total tax, divide by 4, send that each quarter. Even if you make 3x more this year, you won't owe a penalty (you'll owe a balance in April, but no penalty). Full breakdown in safe harbor estimated taxes.

What counts as "paid on time"

Different rules for different methods. This catches people the most:

If you mail a check on the morning of the deadline and the post office doesn't postmark it until the next day, you're late — even though you "sent it on time." Either pay electronically or mail several days early with Certified Mail. See how to pay estimated taxes online for the step-by-step.

What happens if you miss a deadline

Two things, and they're separate:

1. Underpayment penalty — the federal short-term rate + 3%. That's 7% in Q1 2026, 6% from Q2 onward. The penalty is calculated quarter-by-quarter on the shortfall, not annually, so paying late in Q4 doesn't fix a missed Q1.
2. Failure-to-pay interest — accrues from the day after the deadline until you pay. Same rate as the penalty.

Both are computed on Form 2210 when you file your return. The good news: if your total annual underpayment is small (under a few hundred dollars), the penalty is usually under $50. Pay the missed quarter as soon as you realize, and move on. The full mechanics are in missed quarterly tax payment.

State quarterly deadlines

Most states with an income tax mirror the federal schedule exactly — Apr 15 / Jun 15-16 / Sep 15 / Jan 15. There are 9 states with no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) where you have no state estimated payment to make at all.

The notable exception is California. CA's Franchise Tax Board uses a back-loaded schedule that nobody expects:

Yes, California requires 70% paid by mid-June and skips Q3 entirely. If you're a CA freelancer paying the same amount each federal quarter, you're underpaid on the state side by April and overpaid by the end of the year. See state quarterly taxes for freelancers for every state's schedule.

A few other state oddities to flag:

• New York: Standard schedule, but NYC residents owe a separate city estimated payment on the same dates.
• New Jersey: Mirrors federal but has its own NJ-1040-ES voucher — not interchangeable.
• Pennsylvania: 3.07% flat rate, mirrors federal dates. Local EIT is annual, not quarterly.
• Hawaii: Q1 due April 20 (state-specific date), then mirrors federal.

How to set calendar reminders that actually work

Two reminders per quarter, not one. If you only get pinged on the deadline, you're scrambling on payment day. The pattern that works:

1. Two weeks before: "Check Q[X] estimated tax owed." This is when you log into the Quarterly1099 calculator, enter your YTD income, and confirm the payment amount.
2. Two days before: "Pay Q[X] estimate via IRS Direct Pay." Two days gives you a buffer if your bank flags the transfer or you forget your password.

Set them as recurring events with a 5-year horizon — you only do this once. Calendar template (paste into Google/Apple Calendar):

How much should each payment be?

The simplest approach for most freelancers: take last year's total federal tax (line 24 on your 1040), divide by 4, send that each quarter. That hits the prior-year safe harbor automatically.

If you expect this year to be very different (you doubled your income, lost a big client, switched from W-2 to 1099 mid-year), use the current-year method instead — project your annual net income, multiply by your effective tax rate, divide by 4. The Quarterly1099 calculator does this in 30 seconds and includes self-employment tax and your state.

A rough sanity check by income level (single filer, no W-2 withholding, average state):

These include federal income tax, 15.3% SE tax, and a typical 5% state — adjust down if you're in a no-tax state, up if you're in California or New York.

Special situations

• Annualized income method — If your income is wildly uneven (a big book advance in Q3, a launch month, etc.), Form 2210 Schedule AI lets you base each quarter's payment on actual income earned in that quarter rather than 1/4 of the year. More paperwork but can shrink the penalty if you got hit unevenly.
• Federally declared disaster areas — If you're in one, the IRS routinely extends estimated tax deadlines. Check IRS.gov/disaster for current postponements.
• Farmers and fishermen — Different rules entirely. Single estimated payment due January 15, or file by March 1 with no estimates.
• First year self-employed — You don't owe a penalty for the year if you had no tax liability in the prior year (and were a US citizen or resident the whole year). See first year freelancer guide.
• W-2 + freelance combo — If you also have a W-2 job, increasing your W-2 withholding (via a new W-4) is treated as evenly paid across the year — even if it all happens in December. This is the cleanest fix if you realize in Q4 that you're underpaid.
• Recently retired or disabled — The IRS may waive the underpayment penalty if you retired after age 62 or became disabled during the year and the underpayment was due to "reasonable cause."

What you actually do on each deadline

The whole process, end to end, takes about 8 minutes per quarter once you've done it once:

1. Open the Quarterly1099 calculator. Enter your YTD net income, state, and filing status.
2. Subtract any estimated payments you've already made this year. The result is what you should send this quarter.
3. Go to IRS Direct Pay. Choose "Estimated Tax" → "1040ES" → current tax year.
4. Enter your bank info and confirm. Save the confirmation number.
5. Repeat for your state at your state revenue department's website.

Save the two confirmation emails to a "Tax 2026" folder. You'll need both numbers when you file in April 2027.

FAQs

Can I just pay my whole year's tax in April? You can, but the IRS will treat 75% of it as late (Q1's portion is on time, the other three quarters' portions are penalized). Spread it across the four deadlines.

What if I overpay one quarter? The overage carries forward and reduces the next quarter's required payment. No refund mid-year.

Do I need to file a form, or just pay? Just paying is enough. Form 1040-ES vouchers are only required if you mail a check; electronic payments don't need any form.

What if my income drops mid-year? Recompute using the calculator and reduce remaining payments. There's no penalty for paying less than your earlier estimate suggested, as long as you still hit safe harbor.

Are state and federal payments combined? No. They go to two different agencies (IRS and your state revenue department) on the same day. Make two separate payments.