When are 2026 quarterly estimated taxes due?

2026 quarterly estimated tax due dates are: Q1 — April 15, 2026; Q2 — June 16, 2026; Q3 — September 15, 2026; Q4 — January 15, 2027. Note that Q2 covers only 2 months (April–May) while Q1, Q3, and Q4 each cover 3 months.

What happens if I miss a quarterly payment?

Missing a quarterly payment doesn't result in an immediate penalty — but at tax time, the IRS calculates an underpayment penalty on any shortfall. The 2026 underpayment penalty rate is based on the federal short-term interest rate plus 3 percentage points (approximately 7–8% annualized). It's calculated per quarter, so catching up in later quarters reduces — but doesn't eliminate — the penalty.

Can I deduct health insurance and retirement contributions before calculating quarterly taxes?

Yes. Self-employed health insurance premiums (100% deductible) and retirement plan contributions (SEP-IRA: up to 25% of net SE income or $70,000; Solo 401k: up to $23,500 employee + 25% employer) reduce your AGI before federal income tax is calculated. However, these deductions do not reduce the self-employment income subject to SE tax — they only reduce your income tax liability.

Quarterly Estimated Tax Calculator 2026

If you're self-employed, a freelancer, or have income without tax withholding, the IRS requires you to pay taxes in four installments throughout the year. You must make quarterly payments if you expect to owe $1,000 or more in federal taxes. This calculator determines your quarterly payment amounts and due dates.

2026 Quarterly Tax Due Dates

Quarter	Income Period	Due Date
Q1 2026	January 1 – March 31	April 15, 2026
Q2 2026	April 1 – May 31	June 16, 2026
Q3 2026	June 1 – August 31	September 15, 2026
Q4 2026	September 1 – December 31	January 15, 2027

If a due date falls on a weekend or federal holiday, the deadline shifts to the next business day.

Calculate Your Quarterly Payments

Annual Self-Employment Income (Net)

Net profit after business expenses (Schedule C).

Filing Status

Other Annual Income Optional

W-2 wages, interest, dividends, rental income, etc.

Deductions to Claim

Self-Employed Health Insurance

Retirement Contributions (SEP-IRA/401k)

These deductions reduce your income tax but not SE tax. Max retirement deduction: $70,000.

W-2 Withholding (annual) If applicable

Federal income tax already withheld from a W-2 job (Box 2 of your W-2).

Annual Tax Breakdown

Net SE Income $0

Self-Employment Tax (SE) $0

SE Tax Deduction (50%) $0

Adjusted Gross Income (AGI) $0

Standard Deduction $0

Taxable Income $0

Federal Income Tax (estimated) $0

Total Annual Tax $0

Less: W-2 Withholding $0

Net Tax Owed (estimated) $0

2026 Quarterly Payment ScheduleQ1
Due: Apr 15, 2026
$0
Q2
Due: Jun 16, 2026
$0
Q3
Due: Sep 15, 2026
$0
Q4
Due: Jan 15, 2027
$0

            
              QuarterIncome PeriodDue DateAmount Due

              Q1 2026Jan 1 – Mar 31April 15, 2026$0
Q2 2026Apr 1 – May 31June 16, 2026$0
Q3 2026Jun 1 – Aug 31September 15, 2026$0
Q4 2026Sep 1 – Dec 31January 15, 2027$0
Total Annual Payments$0

            
          

Quarter	Income Period	Due Date	Amount Due
Q1 2026	Jan 1 – Mar 31	April 15, 2026	$0
Q2 2026	Apr 1 – May 31	June 16, 2026	$0
Q3 2026	Jun 1 – Aug 31	September 15, 2026	$0
Q4 2026	Sep 1 – Dec 31	January 15, 2027	$0
Total Annual Payments	$0

Safe Harbor Rule — Avoid Underpayment Penalties

To avoid penalties, you can use the safe harbor rule. Pay the lesser of:

100% of your prior year's total tax (110% if prior year AGI > $150,000), or
90% of your current year's actual tax liability

Spreading safe harbor payments equally across quarters protects you even if your income fluctuates significantly during the year.

Disclaimer: These are estimates for planning purposes only. Actual tax owed may vary. Consult a qualified tax professional.

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Quarterly Estimated Tax: Frequently Asked Questions

You generally must make quarterly estimated tax payments if you expect to owe at least $1,000 in federal taxes for the year after subtracting withholding and credits. This applies to freelancers, independent contractors, sole proprietors, S-Corp shareholders, and anyone with significant income not subject to withholding. Employees with side income may also need to pay if their W-2 withholding isn't enough to cover the extra liability.

The 2026 quarterly estimated tax due dates are:

Q1: April 15, 2026
Q2: June 16, 2026 (Q2 covers only April–May)
Q3: September 15, 2026
Q4: January 15, 2027

Note that Q2 covers only two months while other quarters cover three — this is a common source of confusion.

The safe harbor rule protects you from underpayment penalties if you pay either: (1) 100% of your prior year's total tax liability (110% if prior year AGI exceeded $150,000), OR (2) 90% of your current year's actual tax liability. You only need to meet the lower threshold. Using prior year tax as your baseline is easier since you know the exact amount — divide it by four to get equal quarterly payments.

Missing a quarterly payment doesn't result in an immediate penalty notice — but at tax time, the IRS calculates an underpayment penalty on any shortfall. The rate is approximately 7–8% annualized (federal short-term rate + 3%). It's calculated per quarter, so a missed Q1 payment incurs more penalty than a missed Q4 payment. Catching up in later quarters helps but doesn't eliminate the penalty for the missed period.

Yes. Self-employed health insurance premiums (100% deductible) and retirement contributions (SEP-IRA: up to 25% of net SE income or $70,000; Solo 401k: up to $23,500 employee + 25% employer contributions) reduce your AGI and therefore your income tax. However, they do not reduce self-employment income for SE tax purposes. Taking these deductions can significantly lower your quarterly payment requirements.