IRS Quarterly Estimated Tax Deadlines for 2026
When sole proprietors and LLC owners must pay estimated taxes, how to avoid underpayment penalties, and what Form 1040-ES requires.
Who must pay estimated taxes?
If you expect to owe $1,000 or more when you file your federal return, the IRS generally requires quarterly estimated payments. This applies to self-employed individuals, partners, and S corporation shareholders who receive pass-through income.
2026 payment due dates
Q1: April 15, 2026 · Q2: June 15, 2026 · Q3: September 15, 2026 · Q4: January 15, 2027. Payments made via IRS Direct Pay, EFTPS, or mailed vouchers (Form 1040-ES).
Safe harbor rules
Pay at least 100% of last year's tax (110% if AGI exceeded $150,000) or 90% of current-year tax to avoid penalties. Pemabu's tax summary report projects net profit and estimated quarterly amounts from your ledger.
Track quarterly tax estimates in Pemabu