Updated October 17, 2026. Quick answer: Estimated tax is how you pay tax on income that has no withholding, and the 2026 Form 1040-ES prints four payment dates: April 15, June 15, September 15 and January 15 of the next year. Applying the printed weekend and legal holiday rule, the calendar year 2027 dates computed here are April 15, June 15 and September 15, 2027, then Tuesday, January 18, 2028. The January payment can be skipped if the return is filed early and the balance is paid with it.
Related reading on this site: IRS Publication 505.
IRS trust and estate tax forms, read line by line: Form 1041-ES, Form 1041-ES due dates and Form 1041-ES payment vouchers.
Related reading on this site: 2026 Estimated Tax Worksheet.
Form 1040 for 2025, lines 12 to 38 read line by line: Form 1040 line 26, Form 1040 line 37 and Form 1040 line 38.
Quick reference
The form says “Use Form 1040-ES to figure and pay your estimated tax for 2026.” “Estimated tax is the method used to pay tax on income that isn’t subject to withholding”. The package opens the payment schedule with “You can pay all of your estimated tax by April 15, 2026, or in four equal amounts by the dates shown below.”
| Payment | Printed on the 2026 Form 1040-ES | Same slot for the 2027 tax year |
|---|---|---|
| 1st payment | April 15, 2026 | April 15, 2027 (Thursday), computed here, not published by the IRS |
| 2nd payment | June 15, 2026 | June 15, 2027 (Tuesday), computed here, not published by the IRS |
| 3rd payment | Sept. 15, 2026 | September 15, 2027 (Wednesday), computed here, not published by the IRS |
| 4th payment | Jan. 15, 2027 | January 15, 2028 falls on a Saturday, so Tuesday, January 18, 2028, computed here, not published by the IRS |
The first column is the printed 2026 schedule. The third column repeats the same four slots one year later. The 2027 calendar dates for the first three payments land on weekdays, so the printed dates stand. January 15, 2028 is a Saturday, and January 17, 2028 is Martin Luther King Jr. Day (a Monday), so the next day that is not a Saturday, Sunday or holiday is Tuesday, January 18, 2028. These are computed here, not published by the IRS, and the 2027 Form 1040-ES will print the official dates.
The weekend and holiday rule
Publication 505 states the rule for an estimated payment: “If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that isn’t a Saturday, Sunday, or a holiday.” Publication 509 explains where the holidays come from: “The term “legal holiday” means any legal holiday in the District of Columbia.” The same publication lists the legal holidays for 2026, including “January 19” for the Birthday of Martin Luther King, Jr. It lists 2026 holidays only, so the 2028 holiday used above is a computed date.
Pub. 509 also warns that “But you must make any adjustments for statewide legal holidays, as discussed later.” Check that note before relying on a rolled date.
What the four payments are
Publication 505 describes the schedule this way: “For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date.” The general periods and dates are printed as follows.
| For the period | General due date | Tax year 2026 due date, as printed in Pub. 505 |
|---|---|---|
| Jan. 1 to March 31 | April 15 | April 15, 2026 |
| April 1 to May 31 | June 15 | June 15, 2026 |
| June 1 to Aug. 31 | Sept. 15 | Sept. 15, 2026 |
| Sept. 1 to Dec. 31 | Jan. 15, next year | Jan. 15, 2027 |
The penalty ties to each date: “If you don’t pay enough tax by the due date of each of the payment periods, you may be charged a penalty even if you are due a refund when you file your income tax return.” The Form 1040-ES adds that “If you mail your payment and it is postmarked by the due date, the date of the U.S. postmark is considered the date of payment.”
The January 15 skip rule
The footnote on the schedule reads “You don’t have to make the payment due January 15, 2027, if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return.” Publication 505 words the same rule as “If you file your 2026 Form 1040 or 1040-SR by January 31, 2027, and pay the rest of the tax you owe, you don’t need to make the payment due on January 15, 2027.” The two publications print two dates, January 31 and February 1. January 31, 2027 is a Sunday, and the Form 1040-ES date is February 1, 2027, a Monday. Neither document prints the equivalent dates for the 2027 tax year, so wait for the 2027 package.
Who has to pay and the safe harbor figures
“In most cases, you must pay estimated tax for 2026 if both of the following apply.” The thresholds the form and Publication 505 print are collected below, each as written.
| Safe harbor figures as printed | Quoted from the 2026 Form 1040-ES |
|---|---|
| Amount owed | “You expect to owe at least $1,000 in tax for 2026, after subtracting your withholding and refundable credits.” |
| Current-year test | “90% of the tax to be shown on your 2026 tax return” |
| Prior-year test | “100% of the tax shown on your 2025 tax return.” |
| Higher income prior-year test | “substitute 110% for 100% in (2b) under General Rule” |
| Higher income AGI line | “If your adjusted gross income (AGI) for 2025 was more than $150,000 ($75,000 if your filing status for 2026 is married filing separately)”, and the form says this rule doesn’t apply if at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing |
| Prior year length | “Your 2025 tax return must cover all 12 months.” |
The form says you must pay when your withholding and refundable credits are expected to be “less than the smaller of:” the first two tests. If at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, the form gives two options: “Pay all of your estimated tax by January 15, 2027.” or file your 2026 Form 1040 or 1040-SR by March 1, 2027, and pay the total tax due, in which case 2026 estimated tax payments aren’t required to avoid a penalty. The longer discussion of these figures is on the safe harbor estimated taxes page.
Fiscal years, late starts and extra payments
A tax year that does not end on December 31 shifts the dates: “Due dates for fiscal year taxpayers are the 15th day of the 4th, 6th, and 9th months of your current fiscal year and the 1st month of the following fiscal year.” “If any payment date falls on a Saturday, Sunday, or legal holiday, use the next business day.”
If, after March 31, 2026, you have a large change in income, deductions, additional taxes, or credits that requires you to start making estimated tax payments, the form says “you should figure the amount of your estimated tax payments by using the annualized income installment method, explained in chapter 2 of Pub. 505.” Using that method means filing Form 2210, including Schedule AI, with your 2026 tax return even if no penalty is owed. People starting self-employment can see the practical steps on the first year self-employed page, and the payment voucher itself is covered on the Form 1040-ES page. The form also allows extra payments: “You can make more than four estimated tax payments.”
Edition read
The editions read for this page are the 2026 Form 1040-ES, IRS Publication 505 (2026 edition) and IRS Publication 509, Tax Calendars (2026), which are the revisions irs.gov served when they were archived on 2026-10-17. The 2027 dates in the tables are computed here by applying the printed rule and are not published by the IRS. Check the revision printed on the form you are paying with, because a later revision can change the dates and the thresholds.
Common mistakes
- Assuming the fourth payment is due in the same calendar year. The Form 1040-ES prints Jan. 15, 2027 for the fourth 2026 payment, and the Publication 505 table says the Sept. 1 to Dec. 31 period is due Jan. 15, next year.
- Paying on a Saturday-based date without rolling it. The rule quoted above moves a payment due on a Saturday, Sunday or legal holiday to the next day that is not one, which is why January 15, 2028 rolls to Tuesday, January 18, 2028 (computed here).
- Skipping the January payment without filing early. The Form 1040-ES footnote waives it only if the return is filed by the stated date and the entire balance due is paid with the return.
Related: Form 1040-ES, safe harbor estimated taxes, first year self-employed estimates, and Form 2210 underpayment penalty.
Sources
- 2026 Form 1040-ES, Estimated Tax for Individuals: https://www.irs.gov/pub/irs-pdf/f1040es.pdf
- IRS Publication 505, Tax Withholding and Estimated Tax: https://www.irs.gov/pub/irs-pdf/p505.pdf
- IRS Publication 509, Tax Calendars (2026): https://www.irs.gov/pub/irs-pdf/p509.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.