Quarterly Estimated Taxes The four due dates and what each one covers
Quarterly estimated taxes are due four times a year, and the periods behind them aren't the same length.
The four dates
For a calendar-year taxpayer, quarterly estimated taxes are due April 15, June 15, September 15 and January 15 of the next year. April covers January through March. June covers April and May. September covers June through August. January covers September through December.
That's three months, two months, three months and four months. The word quarterly makes them sound equal, but the periods aren't.
The page on whether quarterly estimated taxes are equal explains when equal payments still work. This page is the short list of dates.
The dates for the 2026 tax year
For 2026, payments were due April 15 (a Wednesday), June 15 (a Monday) and September 15 (a Tuesday). The last 2026 payment is due January 15, 2027, which is a Friday.
If you file your 2026 return by January 31, 2027 and pay everything you owe, you can skip the January 15 payment.
Weekends and holidays
When a due date falls on a Saturday, Sunday or federal holiday, your payment is on time if you make it the next business day. For example, January 15, 2028 falls on a Saturday, so that payment can be made the next business day.
If your tax year doesn't end in December, the dates move with your year-end. Tell us your year-end first.
How much to pay
Start with the total tax on last year's return if you filed one. That number is already known, so you don't need to wait for this year's books. Pay 100 percent of it across the four dates, or 110 percent if last year's adjusted gross income was over $150,000.
If this year looks lower, the other option is 90 percent of this year's tax, figured from up-to-date books, meaning months that are finished and match your bank statement.
If a date already passed
Pay the missed amount as soon as you can, because the penalty grows with each day a payment is late. Then we set the dates still ahead from the income you've earned so far.
You pay the IRS yourself, and the free online ways take a few minutes. See how to pay federal estimated taxes. To see how the penalty for a late payment is figured, see the quarterly estimated tax penalty.
Keep reading on this site.
Tell us which date is next.
Tell us which of the four due dates you're facing and whether last year's return is filed.
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