Direct answer
IRS-listed 2026 estimated tax payment dates
April 15, June 15, September 15, 2026; January 15, 2027
IRS Form 1040-ES (2026) lists four payment due dates for individuals using the regular estimated tax schedule.
2026 estimated tax payment schedule
| Payment | Due date | Income period described by IRS publications |
|---|---|---|
| First payment | April 15, 2026 | January 1 through March 31 |
| Second payment | June 15, 2026 | April 1 through May 31 |
| Third payment | September 15, 2026 | June 1 through August 31 |
| Fourth payment | January 15, 2027 | September 1 through December 31 |
Important boundaries
This page only lists the general IRS dates. It does not tell you whether you are required to make estimated tax payments or how much to pay. IRS Publication 17 and Publication 505 explain additional rules, including Saturday/Sunday/holiday handling, January-payment exceptions, fiscal-year taxpayers, farming and fishing rules, and penalty context.
Related Punilog pages
- 2026 Federal Tax Deadline Calendar
- When Is Tax Day 2026?
- What To Prepare Before Filing Federal Taxes In 2026
How Punilog treats estimated tax dates
The dates on this page are presented as a source-reviewed schedule, not as a payment requirement. Before relying on them, check the latest IRS Form 1040-ES instructions, your own filing year, any fiscal-year or annualized-income rules that may apply, and any IRS relief notice that changes a deadline for a specific area.
Depth review
Why these dates are a schedule, not a tax answer
The estimated tax dates on this page are presented as a regular calendar-year schedule from IRS sources. They are not a statement that every reader owes estimated tax, owes the same amount each quarter, or can ignore special IRS rules. Form 1040-ES and Publication 505 are useful because they show the ordinary payment dates and also point readers back to instructions, worksheets, exceptions, and payment-period rules.
This distinction matters for readers because a date list alone can hide important boundaries. A stronger public-information page explains what the dates are, why the January 2027 date belongs to the 2026 estimated tax cycle, and where a reader should stop and consult the IRS instructions instead of relying on a calendar summary.
Before relying on the table
| Question | What Punilog can say | Where to verify |
|---|---|---|
| What are the regular 2026 dates? | The source-reviewed schedule lists April 15, June 15, September 15, 2026, and January 15, 2027. | IRS Form 1040-ES and Publication 505. |
| Does the January 2027 date count as 2026? | Yes, it is the fourth payment date for the 2026 estimated tax cycle in the regular calendar-year schedule. | The payment-period table in the IRS estimated tax instructions. |
| Do these dates apply to every taxpayer? | No. Fiscal-year taxpayers, uneven-income situations, and special IRS rules can require separate review. | Publication 505, Form 1040-ES, and any current IRS relief notice. |
What we intentionally avoid
- No obligation decision. The page does not tell a reader whether they are required to make estimated tax payments.
- No worksheet replacement. The page does not replace the IRS estimated tax worksheet, payment vouchers, or annualized income instructions.
- No state estimate coverage. State estimated tax dates and payment systems need separate state-source review.
- No relief inference. If the IRS publishes disaster or area-specific relief, the relevant IRS notice controls for affected taxpayers.
Additional context
Why the word quarterly can be misleading
Estimated tax pages often use the word quarterly because there are four regular payments in the calendar-year schedule. That shorthand can make the dates look evenly spaced, but the IRS schedule is tied to payment periods and listed due dates, not to four equal three-month blocks. This is why the second regular 2026 date is June 15 rather than July 15, and why the fourth regular date appears in January 2027.
For readers, the practical takeaway is to verify the IRS table rather than counting months on a calendar. Punilog uses the familiar word quarterly because that is how many people search, but the page should always point back to Form 1040-ES and Publication 505 for the actual official schedule and any special rule that could change how a reader applies it.
Sources and verification
Official sources
- IRS Publication 17 (2025), Your Federal Income Tax
- IRS Publication 509 (2026), Tax Calendars
- IRS Form 1040-ES (2026), Estimated Tax for Individuals
- IRS: Get an extension to file your tax return
- IRS: Get ready to file your taxes
Last verified: June 5, 2026. Jurisdiction: United States federal. Cycle: 2025 return filing and 2026 estimated tax year.
This page is informational and is not tax, legal, financial, or professional advice. Verify deadlines and personal filing requirements with the IRS or a qualified professional. Corrections Policy