2026 Quarterly Estimated Tax Due Dates
Four dates every self-employed person should have on the calendar. Miss one and the IRS charges an underpayment penalty.
Who has to pay quarterly?
Generally, if you expect to owe at least $1,000 in federal tax for the year after subtracting withholding, the IRS expects you to make estimated payments. That covers most freelancers, 1099 contractors, gig workers, and single-member LLC owners whose income has no tax withheld.
You can avoid an underpayment penalty by hitting a safe harbor: pay 90% of this year's tax, or 100% of last year's (110% if your prior-year AGI was over $150,000). TaxClover's calculator applies the rule that results in the lower required payment.
Frequently asked
What happens if I miss a quarterly payment?+
The IRS charges an underpayment penalty — effectively interest on the amount you should have paid, accruing from the deadline you missed until you pay. Paying late is better than not paying; the penalty keeps growing until you do.
Can I skip the January payment?+
If you file your full return and pay any balance by January 31, 2027, you can skip the Q4 estimated payment that's otherwise due January 15. Otherwise, pay by January 15.
What if a due date is a weekend or holiday?+
The deadline shifts to the next business day. TaxClover applies this automatically when it schedules your reminders.
Never miss a deadline again.
TaxClover emails you at T-14, T-7, and T-1 before every quarterly deadline — with the exact amount to pay and a Direct Pay link.