Quarterly Estimated Taxes — A Simple Guide

March 15, 2026 · By Ifat Associates Editorial

If you have income without tax withheld — self-employment, freelancing, investments, or rental income — you generally must pay estimated tax quarterly.

The four payment dates

Estimated payments for tax year 2026 are due on April 15, June 15, September 15 (2026), and January 15, 2027.

How much to pay

The safe-harbor rule: pay at least 100% of last year’s tax liability (110% if your prior-year AGI was over $150,000), or 90% of this year’s liability, to avoid underpayment penalties.

How to pay

Pay electronically through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS).

Disclaimer: The information on this page is provided for general awareness only and is not tax, legal, or financial advice. It does not account for your specific circumstances. For advice tailored to your situation, consult the Ifat Associates team.