2026 Quarterly Estimated Tax Deadlines

The four deadlines

Note the quarters are not equal length — Q2 covers only two months, which surprises almost everyone the first year.

Who has to pay

In general, you must make estimated payments if you expect to owe $1,000 or more in federal tax beyond any withholding. That includes most freelancers, independent contractors, gig workers, and small business owners — and don't forget self-employment tax (Social Security + Medicare) rides on top of income tax.

The safe harbor rule (your penalty shield)

The IRS won't charge an underpayment penalty if, through the year, you pay at least:

• 90% of what you'll owe for 2026, or
• 100% of what you owed for 2025 (110% if your 2025 adjusted gross income was over $150,000)

If your income is uneven or growing, paying to the prior-year safe harbor is the predictable way to stay penalty-free while you sort out the exact number at filing time.

How to figure the amount without a spreadsheet

1. Track business income and deductible expenses as they happen
2. Apply your tax bracket and self-employment tax to the year-to-date profit
3. Subtract any withholding (from a W-2 job or spouse's job)
4. Divide what's left across the remaining quarters

That's exactly the calculation FLO runs continuously in the background — it watches your real income and expenses and shows a live quarterly payment number with each deadline.

Dates per IRS guidance for tax year 2026; deadlines shift to the next business day when they land on weekends or holidays. General information, not tax advice. See also: the 2026 mileage rate & calculator and the self-employed deduction checklist.