Estimated Tax for 2026 — When To Pay Estimated Tax: Withholding and Estimated Tax (2026 IRS Guide)

This guide covers “Estimated Tax for 2026 — When To Pay Estimated Tax” within withholding and estimated tax. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 505 (2026), Tax Withholding and Estimated Tax, published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Estimated Tax for 2026 — When To Pay Estimated Tax

For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date. If you don’t pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return.

If a payment is mailed, the date of the U.S. postmark is considered the date of payment. The general payment periods and due dates for estimated tax payments are shown next. For exceptions to the dates listed, see Saturday, Sunday, holiday rule.

.Recent clarification to the U.S. Postal Service (USPS) postmark rules makes clear that for purposes of the “timely mailing treated as timely filing/paying” rule for tax returns and payments, the postmarked date of a return/payment is the date the return is processed at a facility. This date may or may not be the date you drop your payment off in the mailbox or at a USPS location..

Saturday, Sunday, holiday rule.

If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that isn’t a Saturday, Sunday, or a holiday. See Pub. 509 for a list of all legal holidays.

January payment.

If you file your 2026 Form 1040 or 1040-SR by January 31, 2027, and pay the rest of the tax you owe, you don’t need to make the payment due on January 15, 2027.

Example.

You do not pay any estimated tax for 2026. You file the 2026 income tax return and pay the balance due shown on the return on January 26, 2027.

Your estimated tax for the fourth payment period is considered to have been paid on time. However, you may owe a penalty for not making the first three estimated tax payments, if required. Any penalty for not making those payments will be figured up to January 26, 2027.

Fiscal-year taxpayers.

If your tax year does not start on January 1, your payment due dates are:

1. The 15th day of the 4th month of your fiscal year,

2. The 15th day of the 6th month of your fiscal year,

3. The 15th day of the 9th month of your fiscal year, and

4. The 15th day of the 1st month after the end of your fiscal year.

You don’t have to make the last payment listed above if you file your income tax return by the last day of the first month after the end of your fiscal year and pay all the tax you owe with your return.

When To Start

You don’t have to make estimated tax payments until you have income on which you will owe income tax. If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period.

You have several options when paying estimated taxes. You can:

• Apply an overpayment from the previous tax year,

• Pay all your estimated tax by the due date of your first payment, or

• Pay it in installments.

If you choose to pay in installments, make your first payment by the due date for the first payment period. Make your remaining installment payments by the due dates for the later periods.

To avoid any estimated tax penalties, all installments must be paid by their due date and for the required amount.

No income subject to estimated tax during first period.

If you don’t have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Table 2-1 shows the general due dates for making installment payments when the due date does not fall on a Saturday, Sunday, or holiday.

Table 2-1. General Due Dates for Estimated Tax Installment Payments

• * See January payment and Saturday, Sunday, holiday rule, earlier.

How much to pay to avoid penalty.

To determine how much you should pay by each payment due date, see How To Figure Each Payment, later.

Farming and Fishing

If at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, you have only one payment due date for your 2026 estimated tax: January 15, 2027. The due dates for the first three payment periods, discussed under When To Pay Estimated Tax, earlier, don’t apply to you.

If you file your 2026 Form 1040 or 1040-SR by March 1, 2027, and pay all the tax you owe at that time, you don’t need to make an estimated tax payment.

Fiscal year.

If at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing but your tax year does not start on January 1, you can either:

• Pay all your estimated tax by the 15th day after the end of your tax year, or

• File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

• Publication 505 (2026), Tax Withholding and Estimated Tax: Estimated Tax for 2026 — When To Pay Estimated Tax — Internal Revenue Service; 2026 edition.

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.