Form 1040-ES calendar
Calendar-year individuals generally make four Form 1040-ES installments. The “quarters” are uneven IRS payment periods, not four equal three-month blocks.
Next due date
Q3 2026 payment — September 15, 2026
Covers income from june 1 through august 31, 2026. Filed a Form 4868 extension on a prior return? That's a separate deadline — the extended filing due date is October 15, 2026, though any tax owed was already due April 15. See the extension planner.
| Installment | Income period | Due date | Planning page |
|---|---|---|---|
| Q1 | January 1 through March 31, 2026 | April 15, 2026 | Q1 guide |
| Q2 | April 1 through May 31, 2026 | June 15, 2026 | Q2 guide |
| Q3 | June 1 through August 31, 2026 | September 15, 2026 | Q3 guide |
| Q4 | September 1 through December 31, 2026 | January 15, 2027 | Q4 guide |
Self-employed workers, investors, landlords, retirees and employees with insufficient withholding often use Form 1040-ES. The site calculator tests the $1,000 balance-due threshold and current- or prior-year safe harbor.
The annualized-income installment method can reduce earlier required installments when income arrives unevenly. Keep quarter-by-quarter records for Form 2210 Schedule AI.
Missing the Q3 installment doesn't create its own penalty — it raises the odds of an underpayment penalty under Form 2210 unless you meet a safe harbor: paying at least 90% of your current-year tax, or 100% of your prior-year tax (110% if your prior-year AGI exceeded $150,000, or $75,000 married filing separately). The shortfall accrues interest at the IRS underpayment rate — see current IRS interest rates — from September 16 until paid. Check your exposure with the estimated tax penalty calculator, then catch up through the quarterly estimated tax calculator.
October 15 is a different deadline — it's the extended filing deadline for last year's return (Form 4868), not an estimated-tax due date. It never moved the payment deadline, which stayed at April 15. If your extended return still isn't filed after October 15, the failure-to-file penalty (5% of unpaid tax per month, capped at 25%, $525 minimum if more than 60 days late) starts running from October 16, on top of the failure-to-pay penalty and interest already accruing since April 15. Estimate the total with the late filing penalty calculator.
The federal calendar above is only half the year. Most states run their own estimated-tax schedule on top of Form 1040-ES, and they do not all match the IRS — Virginia's first installment falls on May 1, not April 15. Each page below carries that state's own due dates, safe harbor and payment portal.
Four installments (4/15, 6/15, 9/15, 1/15), safe harbor 90%/100%
Form 2210 safe harbor, 90%/100% prior-year test, 7% rate
Every 2026 and 2027 IRS key date: April 15 filing + IRA, quarterly estimated payments, October 15 extension, 401(k) year-end