Quarterly Estimated Taxes

What Are Quarterly Estimated Taxes?

Quarterly estimated taxes are payments made to the IRS four times a year by individuals and businesses that have income not subject to withholding — such as self-employment income, freelance earnings, rental income, dividends, and capital gains.

The IRS requires you to pay taxes as you earn income throughout the year. If you do not have enough withheld from a paycheck, you may be required to pay estimated taxes to avoid underpayment penalties when you file your annual return.

Who Should Pay Estimated Taxes?

You may need to make estimated tax payments if you expect to owe at least $1,000 in federal tax after withholding and refundable credits and your withholding will not meet the applicable IRS safe-harbor threshold. People with income not subject to withholding include:

2026 Federal Estimated Tax Payment Due Dates

For individuals using Form 1040-ES, these are the payment periods and due dates for tax year 2026. Missing a deadline can result in underpayment penalties even if you pay the full amount by the annual filing deadline.

Due dates can change in other tax years because of weekends and holidays; special rules may apply. Check the IRS Form 1040-ES instructions for your tax year before paying.

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