When Are 2026 Estimated Tax Payments Due, and How Much Should You Pay?
For the 2026 tax year, individuals pay estimated tax on April 15, June 15 and September 15, 2026 and January 15, 2027, and calendar-year corporations pay on April 15, June 15, September 15 and December 15, 2026. To avoid an underpayment penalty, individuals generally pay at least 90% of this year's tax or 100% of last year's (110% if last year's adjusted gross income was over $150,000), and estimates are required if you expect to owe $1,000 or more ($500 for corporations).
By SF Business Solutions · Our team includes one licensed CPA · 5 sources · Updated September 10, 2026
2026 due dates
Individuals pay on the 15th day of the 4th, 6th and 9th months of the tax year and the 15th day of the month after it ends. Calendar-year corporations pay on the 15th day of the 4th, 6th, 9th and 12th months. If a date falls on a weekend or legal holiday, the payment is due the next business day.
| Payment | Individuals (Form 1040-ES) | Calendar-year corporations |
|---|---|---|
| First | April 15, 2026 | April 15, 2026 |
| Second | June 15, 2026 | June 15, 2026 |
| Third | September 15, 2026 | September 15, 2026 |
| Fourth | January 15, 2027 | December 15, 2026 |
Who has to pay
Individuals generally must make estimated payments if they expect to owe $1,000 or more when they file, after subtracting withholding and credits. That usually means self-employed people, partners, S corporation owners who take distributions, landlords and anyone with investment income that has no tax withheld.
Corporations generally must pay estimated tax if they expect to owe $500 or more for the year. Corporations make their deposits electronically.
The safe harbors that avoid a penalty
You generally avoid an underpayment penalty if your withholding and estimated payments cover the smaller of these amounts, paid on time:
- 90% of the tax on your 2026 return
- 100% of the tax on your 2025 return
- 110% of your 2025 tax if your 2025 adjusted gross income was more than $150,000 ($75,000 if married filing separately)
- Or you owe less than $1,000 after withholding and credits
- Corporations: generally 100% of the prior year's tax, but a large corporation (taxable income of $1 million or more in any of the three prior years) can use the prior-year amount only for its first installment
How to work out each payment
The simplest route is the prior-year safe harbor. Example, with illustrative figures: a sole proprietor whose 2025 tax was $16,000 and whose 2025 adjusted gross income was under $150,000 can pay $4,000 on each of the four dates and avoid a penalty, even if 2026 profit turns out higher. The balance is then due when the 2026 return is filed.
If income is uneven or seasonal, the annualized income installment method on Form 2210 lets payments follow when the income was actually earned, rather than four equal amounts.
Where good books come in
An estimate is only as good as your year-to-date profit. With books closed every month, you, or whoever prepares your return, can recalculate the next payment from real numbers instead of last year's guess. SF Business Solutions keeps the books current, closed between the 5th and 15th of the following month depending on when documents arrive, and prepares and files business tax returns. Monthly bookkeeping starts at $250 a month.
What happens if I miss an estimated tax payment?
The IRS can charge an underpayment penalty, figured like interest on the amount that was late. Paying as soon as you can reduces it.
Do S corporation owners pay estimated tax?
Often, yes. Salary has tax withheld through payroll, but distributions don't, so owners who take large distributions usually make estimated payments or raise their withholding.
Can I pay the whole year's estimate at once?
Yes. Paying the full year's estimate by the first due date covers the year, and you can also pay more often than four times.
My income is seasonal. Do I have to pay four equal amounts?
No. The annualized income installment method on Form 2210 lets you match payments to the periods when you earned the income.
How do corporations work out and pay estimated tax?
They figure each installment with the Estimated Tax Worksheet in IRS Publication 542, since Form 1120-W is now historical, and pay electronically on the 15th day of the 4th, 6th, 9th and 12th months of the tax year.
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