Self-employed · Tax year 2026
US quarterly tax deadlines 2026
If you earn 1099 income and expect to owe ≥ $1,000 in federal tax for 2026, the IRS expects four estimated-tax payments spaced across the year under Internal Revenue Code §6654 is the statute that requires individuals (including self-employed) to make estimated tax payments throughout the year and imposes a penalty on under-payment. Safe-harbor rules in §6654(d) let you avoid the penalty even if your payments turn out to be slightly short. . All four 2026 dates are weekdays, so no weekend shift applies.
Your next 2026 deadline
Pay via IRS Direct Pay or mail Form 1040-ES with a check. Late payments trigger an underpayment penalty computed at the federal short-term rate + 3% per annum.
All four 2026 deadlines
| Quarter | Period covered | Due date |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | |
| Q2 | Apr 1 – May 31, 2026 | |
| Q3 | Jun 1 – Aug 31, 2026 | |
| Q4 | Sep 1 – Dec 31, 2026 |
Q4 pays into the 2026 tax year even though the money leaves your account in January 2027.
The §6654 safe-harbor rule
You avoid the underpayment penalty entirely if your cumulative estimated payments hit EITHER benchmark:
The prior-year path is the one most self-employed filers use — it's simpler because you already know the number from last year's 1040 line 24. The 110% bump for AGI over $150k ($75k if married filing separately) is in §6654(d)(1)(C).
What counts toward the payments
Your estimated payments cover federal income tax plus Self-employment tax under IRC §1401 — Social Security (12.4% on SE earnings up to the OASDI wage base of $184,500 for 2026) + Medicare (2.9% uncapped). Applies before you even hit income tax. The effective rate up to the wage base is 15.3% of 92.35% of net profit. .
Most freelancers underpay because they forget the SE tax half. A safe rule of thumb: set aside ~30% of every 1099 deposit until the estimated-tax tool tells you a more precise number for your case.
Sources
- IRC §6654 (Failure by individual to pay estimated income tax) — law.cornell.edu
- IRC §1401 (Self-employment tax rate) — law.cornell.edu
- IRS Publication 15 (2026) — 2026 OASDI wage base — irs.gov
- Last reviewed
- Tax year
- 2026
- Version
us.2026.v1
Author: Marcus Hale · United States tax analyst · Methodology
Data licensed under CC-BY-4.0. Cite as: TaxValio — taxvalio.com/us-quarterly-tax-deadlines-2026/
Estimation tool only — not professional tax advice. Consult a qualified CPA or Enrolled Agent for your specific situation.