How to pay quarterly estimated taxes (step by step)
Who needs to pay, how much, the 2026 due dates and the three ways to pay the IRS.
Updated September 28, 2026 · Not tax advice
If nobody withholds tax from your pay, the IRS expects you to pay during the year, not all at once in April. These payments are called estimated taxes, and they’re made four times a year using Form 1040-ES.
Do you need to pay?
Generally yes, if you expect to owe $1,000 or more when you file, after subtracting any tax withheld from a W-2 job. Most freelancers, 1099 contractors and gig workers with regular income fall into this group.
Step 1: Work out how much
You need to pay enough to meet one of the IRS “safe harbor” rules, which protect you from the underpayment penalty:
- 90% of this year’s tax, or
- 100% of last year’s total tax (110% if last year’s adjusted gross income was over $150,000).
Paying the lower of the two keeps you penalty-free, even if you owe more when you file. Our quarterly estimated tax calculator does this maths for you.
Step 2: Note the due dates
| Payment | Income earned | Due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 15, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
The “quarters” aren’t equal, so the June payment comes only two months after April. See all estimated tax due dates, including 2027.
Step 3: Pay
There are three common ways:
- IRS Direct Pay on irs.gov. Free, pays straight from your bank account, no sign-up. Choose “Estimated tax” and “1040-ES” and the right tax year.
- Your IRS Online Account. Also free, and it shows a history of what you’ve paid.
- Card or check. Card payments go through IRS-approved processors, which charge a fee. Checks go by mail with a 1040-ES payment voucher.
Save your confirmation numbers. When you file, you’ll list your total estimated payments on your return.
If your income changes
Estimated payments don’t have to be equal. If you earn much more (or less) later in the year, recalculate and adjust the next payment. If you also have a W-2 job, raising your withholding on a new Form W-4 is another option. Withholding counts as if it were paid evenly through the year.
Tip: Move a set percentage of every payout into a separate savings account the day it arrives. Then quarterly payments are a transfer, not a scramble. Find your percentage.