All four 2026 payment deadlines with live days-remaining countdown. Know exactly when to pay and how much to avoid IRS underpayment penalties.
Days remaining is calculated from today's date. Dates that fall on a weekend or federal holiday shift to the next business day.
The IRS offers several payment methods. Electronic methods are fastest and provide immediate confirmation of payment.
Pay directly from your bank account. No registration required, no fees. Available at directpay.irs.gov.
Electronic Federal Tax Payment System. Requires one-time registration. Schedule payments in advance at eftps.gov.
Pay through IRS-authorized processors: Pay1040, ACI Payments, or payUSAtax. Debit card fees are generally lower (~$2.14 flat).
Mail Form 1040-ES with a check payable to "United States Treasury." Write your SSN, tax year, and "1040-ES" on the memo line. Allow 5–7 days for delivery.
You have two safe harbor options to avoid underpayment penalties. Use whichever results in the lower required payment:
Pay 100% of your 2025 tax liability spread across four equal quarterly payments. If your prior-year AGI exceeded $150,000, pay 110% instead.
Estimate your 2026 tax liability and pay 90% of it across four quarters. Requires more active income tracking during the year.
Missing or underpaying a quarterly deadline doesn't result in criminal penalties, but the IRS will charge an underpayment penalty — even if you get a refund when you file your return.
The underpayment penalty is calculated quarterly at the federal short-term interest rate plus 3 percentage points. For 2026, this rate is approximately 7–8% annualized. The IRS calculates the penalty separately for each quarter — so underpaying Q1 but overpaying Q2 does not cancel out.
Most states with an income tax also require quarterly estimated payments using the same general framework as the IRS — but with different deadlines, thresholds, and forms. Check your state's Department of Revenue for specific guidance.
Residents of these states do not pay state income tax or state quarterly estimates:
New Hampshire taxes only interest and dividend income; Tennessee eliminated its income tax on investment income in 2021. Residents of all other states should consult their state's revenue department for quarterly payment rules.