2026 Quarterly Estimated Tax Due Dates

How to Pay

You can make estimated tax payments through IRS Direct Pay (irs.gov/payments), the Electronic Federal Tax Payment System (EFTPS), or by mailing a check with a 1040-ES voucher. Most freelancers find Direct Pay the fastest option. You can also schedule payments in advance so you do not miss a deadline.

What If You Miss a Deadline?

The IRS charges an underpayment penalty calculated as interest on the shortfall for each day it is late. The penalty runs from the due date until the payment date or April 15 of the following year, whichever comes first. Each quarter is assessed independently, so being late on Q1 does not affect Q3. The penalty rate is the federal short-term rate plus 3 percentage points, which typically works out to 7-8% annualized.

State Deadlines

Most states follow the same four deadlines as the IRS. Notable exceptions: some states shift deadlines when the standard date falls on a weekend or state holiday. Check your state tax authority website for exact dates. States with no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming) have no estimated payment requirement.

Tip: Set Calendar Reminders

The most common reason freelancers get hit with penalties is simply forgetting a deadline. Set calendar reminders at least one week before each due date. Better yet, use TaxCadence to calculate your amounts and download .ics calendar events with the exact dates and payment amounts.