{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "@id": "https://taxvalio.com/api/v1/us/quarterly-deadlines/2026.json",
  "name": "US quarterly estimated-tax deadlines (tax year 2026)",
  "description": "The four 2026 quarterly estimated-tax deadlines under IRC §6654(c) for self-employed taxpayers filing Form 1040-ES. All four dates are weekdays so no weekend/holiday shift applies.",
  "module": {
    "id": "us.2026.v1",
    "country": "US",
    "year": 2026,
    "version": 1,
    "label": "United States 2026"
  },
  "data": {
    "deadlines": [
      {
        "quarter": "Q1",
        "periodCovered": "Jan 1 – Mar 31, 2026",
        "dueDate": "2026-04-15",
        "citation": {
          "label": "IRC §6654",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      {
        "quarter": "Q2",
        "periodCovered": "Apr 1 – May 31, 2026",
        "dueDate": "2026-06-15",
        "citation": {
          "label": "IRC §6654",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      {
        "quarter": "Q3",
        "periodCovered": "Jun 1 – Aug 31, 2026",
        "dueDate": "2026-09-15",
        "citation": {
          "label": "IRC §6654",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      },
      {
        "quarter": "Q4",
        "periodCovered": "Sep 1 – Dec 31, 2026",
        "dueDate": "2027-01-15",
        "citation": {
          "label": "IRC §6654",
          "url": "https://www.law.cornell.edu/uscode/text/26/6654",
          "effectiveYear": 2026,
          "readDate": "2026-04-20"
        }
      }
    ],
    "safeHarbor": {
      "ruleLabel": "IRC §6654(d)",
      "description": "No underpayment penalty if estimated-tax payments meet EITHER 90% of current-year tax liability OR 100% of prior-year tax liability (110% if prior-year AGI > $150,000).",
      "currentYearMultiplier": 0.9,
      "priorYearMultiplierStandard": 1,
      "priorYearMultiplierHighIncome": 1.1,
      "highIncomeAgiThreshold": 150000,
      "url": "https://www.law.cornell.edu/uscode/text/26/6654"
    }
  },
  "creator": {
    "@type": "Organization",
    "name": "TaxValio",
    "url": "https://taxvalio.com"
  },
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "spatialCoverage": {
    "@type": "Country",
    "name": "United States"
  },
  "temporalCoverage": "2026",
  "inLanguage": "en",
  "isAccessibleForFree": true,
  "sameAs": [
    "https://taxvalio.com/us-quarterly-tax-deadlines-2026/"
  ]
}