Reference · Deadlines
The 2026 U.S. federal estimated tax payment dates
The fourth standard payment for 2026 federal estimated tax is due on 15 January 2027 for U.S. calendar-year individual filers. Form 1040-ES lists an early-return exception for people who file and pay the full balance by 1 February 2027.
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.
Four payments cover unequal periods
The first period runs for three months. The second covers April and May, the third June through August, and the last September through December. Use the IRS income-period boundaries when checking when an estimated payment comes due. Source 1
The January payment has a filing exception
The fourth standard payment is due 15 January 2027. Publication 505 names 31 January as the nominal early-return date, which falls on a Sunday in 2027. Form 1040-ES gives Monday 1 February 2027 as the date to file the return and pay the entire remaining balance if using the early-return exception. Source 1 Source 2
Farmers and fishers can have a separate schedule
Publication 505 gives a single January estimated-payment date to qualifying calendar-year filers who receive at least two-thirds of their gross income from farming or fishing in 2025 or 2026. Form 1040-ES also describes their separate early-filing and payment option. Source 1 Source 2
Income that starts later can change the first due date
Publication 505 has a table for filers who first receive income subject to estimated tax later in the year. It also describes the annualized income installment method for uneven income. Those provisions can affect the amount or timing for an individual filer. Source 1