Estimate only, not tax advice. Check IRS.gov or a tax professional before you pay.
If you're self-employed, the IRS splits the year into four payment periods, each with its own due date. These are the dates printed on the 2026 Form 1040-ES.
| Payment | Covers income earned | Due |
|---|---|---|
| 1st | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| 2nd | Apr 1 – May 31, 2026 | June 15, 2026 |
| 3rd | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| 4th | Sep 1 – Dec 31, 2026 | January 15, 2027 |
The "quarters" aren't equal: the second period is only two months and the last is four.
According to Form 1040-ES, you don't have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance with it.
If a due date falls on a Saturday, Sunday or legal holiday, a payment made on the next business day is on time. A mailed payment counts as paid on its U.S. postmark date.
The IRS hasn't published the 2027 Form 1040-ES yet. Under the same rule (the 15th of April, June, September and the following January, moved to the next business day if needed), the 2027 payments should fall in mid-April, mid-June and mid-September 2027 and mid-January 2028. Check the 2027 Form 1040-ES for the exact dates once it's out. We'll update this page when it is.
Estimate only, not tax advice. Figures are for tax year 2026 from IRS sources (Form 1040-ES, Rev. Proc. 2025-32 and the pages listed under Sources) and the SSA. Confirm with IRS.gov or a tax professional.
Sources: IRS Form 1040-ES (2026) · IRS: Estimated taxes
Related: Full calculator · How much of your 1099 income to set aside for 2026 taxes, with worked examples using the 2026 IRS brackets and a free calculator. · Free 2026 1099 quarterly tax calculator plus a step-by-step guide to figuring and paying estimated taxes as an independent contractor. · What self-employment tax is, how the 15.3% rate and 92.35% rule work, the 2026 Social Security wage base, and the half-SE-tax deduction. · The 2026 quarterly estimated tax due dates from IRS Form 1040-ES, which months each payment covers, and what is known so far about 2027. · How the IRS underpayment penalty works and how the 90% / 100% / 110% safe harbor rules let freelancers avoid it in 2026. · How to pay 2026 quarterly estimated taxes online through IRS Direct Pay, your IRS Online Account, EFTPS or a card, with the fees for each. · Quarterly estimated taxes for rideshare and food-delivery drivers in 2026: what counts as income, the mileage deduction, 1099s and when to pay. · How Etsy and online sellers figure and pay 2026 quarterly estimated taxes: profit, 1099-K rules, self-employment tax and due dates. · New to freelancing? When you must start quarterly estimated taxes, the no-tax-last-year exception, and how to set your first payment. · How to handle taxes on side hustle income when you also have a W-2 job: estimated payments, raising W-4 withholding, and the Social Security cap. · The difference between Form 1099-NEC and Form 1099-K, the 2026 reporting thresholds ($2,000 and $20,000/200 transactions), and how to avoid double counting. · The official 2026 IRS standard mileage rates for business (72.5 cents through June 30, 76 cents from July 1), how to claim them and what records to keep. · How the home office deduction works for self-employed people: the $5 per square foot simplified method (up to 300 sq ft), the regular method and the exclusive-use rule. · Calculate 2026 quarterly taxes for Uber, Lyft, DoorDash and Instacart driving, step by step: earnings, split-year mileage rates, profit and a per-quarter payment. · Missed a 2026 quarterly estimated tax payment? How to catch up, how the IRS underpayment penalty works, and options like Form 2210 and the annualized method. · Have a W-2 job and freelance income? Compare raising W-4 withholding with making quarterly estimated payments, with a 2026 worked example and calculator. · A monthly savings plan for freelancer taxes in 2026: how much to move aside each month at different profit levels, and how that lines up with quarterly due dates.
A spreadsheet that groups your 1099 income and expenses by IRS quarter, applies the rates you choose and tracks the payments you've made. $14, one-time. See QuarterSet · Buy on Payhip
QuarterSet, TallySheet, DriveLog, ShopTally, ClientFlow and LedgerLite. See the bundle