Source data
2026 U.S. federal estimated tax schedule for calendar-year individuals
Sources checked
- 15 April 2026First standard payment
1 January to 31 March 2026 Source 1
- 15 June 2026Second standard payment
1 April to 31 May 2026 Source 1
- 15 September 2026Third standard payment
1 June to 31 August 2026 Source 1
- 15 January 2027Fourth standard payment
1 September to 31 December 2026 Source 1
- 1 February 2027Early-return exception
File the 2026 return and pay the full balance by this date to skip the January instalment Source 2
The four IRS payment periods have different lengths. The final marker is the early-return exception, with its separate filing and payment conditions.
2026 U.S. federal estimated tax schedule for calendar-year individuals
IRS federal dates checked 11 November 2026. Special taxpayer rules and disaster relief can change the applicable deadline. State and local taxes have separate calendars.
| Source | |||
|---|---|---|---|
| 15 April 2026 | First standard payment | 1 January to 31 March 2026 | Source 1 |
| 15 June 2026 | Second standard payment | 1 April to 31 May 2026 | Source 1 |
| 15 September 2026 | Third standard payment | 1 June to 31 August 2026 | Source 1 |
| 15 January 2027 | Fourth standard payment | 1 September to 31 December 2026 | Source 1 |
| 1 February 2027 | Early-return exception | File the 2026 return and pay the full balance by this date to skip the January instalment | Source 2 |