Resources
2026 estimated taxes
If income reaches you without withholding (self-employment, retirement distributions, investments, rentals), quarterly payments are how you stay penalty-free. Everything you need is on this page.
The 2026 due dates
Q1 2026
April 15, 2026
Covers January 1 to March 31
Q2 2026
June 15, 2026
Covers April 1 to May 31
Q3 2026
September 15, 2026
Covers June 1 to August 31
Q4 2026
January 15, 2027
Covers September 1 to December 31
Florida has no personal income tax, so there is no Florida estimate for individuals. A Florida C corporation that owes corporate income tax makes its own estimated payments.
Work out a quarterly amount
The IRS won't charge an underpayment penalty as long as you pay in the smaller of 90% of what 2026 ends up being, or 100% of your 2025 total tax (110% if your 2025 AGI was over $150,000). Since your 2025 numbers are already known, the first calculator is the practical way to set payments.
How to pay (better than mailing a check)
- IRS Direct Pay: a free bank transfer with no account to set up, and an instant confirmation. Choose “Estimated Tax” and “1040-ES” for 2026. This is the one most clients should use. IRS Direct Pay (opens in a new tab)
- EFTPS: the Treasury's payment system. Worth the one-time enrollment if you pay every quarter, since you can schedule all four dates ahead and stop thinking about them. EFTPS (opens in a new tab)
- Mailing a check? Then you need the official voucher: Form 1040-ES for 2026 (PDF), fillable, with the worksheet and mailing addresses inside (also on irs.gov (opens in a new tab)). Every way to pay, step by step, is on How to pay the IRS.
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