Estimated tax due dates 2026–2027
Checked October 17, 2026 · Educational summary
The IRS divides the year into four payment periods. If a due date falls on a Saturday, Sunday, or legal holiday, a payment is on time on the next day that is not one of those.
The four periods
| Payment period | Due date |
|---|---|
| January 1 to March 31 | April 15 |
| April 1 to May 31 | June 15 |
| June 1 to August 31 | September 15 |
| September 1 to December 31 | January 15 of the following year |
Applied to the calendar
| Period | Date | Weekday | How to read it |
|---|---|---|---|
| 2026, 4th | January 15, 2027 | Friday | No weekend shift |
| 2027, 1st | April 15, 2027 | Thursday | Expected |
| 2027, 2nd | June 15, 2027 | Tuesday | Expected |
| 2027, 3rd | September 15, 2027 | Wednesday | Expected |
| 2027, 4th | January 18, 2028 | Tuesday | Uncertain — our calculation |
Uncertain. January 18, 2028 is our calculation, not an IRS-published date. January 15, 2028 is a Saturday, and January 17, 2028 is the third Monday in January. We did not read draft Publication 509 for 2027.
The 2027 Form 1040-ES had not been published when we checked. The 2027 dates follow the IRS standing schedule and the weekend rule.
Special cases
- Farmers and fishers who meet the two-thirds income test have other options. For 2026 the IRS FAQ describes paying by January 15, 2027, or filing by March 1, 2027. See Publication 505.
- Fiscal-year taxpayers have different dates.
- The IRS refers to a January payment exception in Chapter 2 of Publication 505. That chapter was not read for this page.
Download a calendar file
A .ics file for the four dates can be saved from this page or from the payment calendar. It is generated in the browser.
FAQ
What if I miss a date?
See the penalty page. Paying later does not erase a short earlier period.
Can I pay early?
The IRS says you can pay at any time. See how to pay.
What we could not verify
Uncertain. The 2027 Form 1040-ES voucher dates, and draft Publication 509 for 2027.
The January 18, 2028 date, which is our calculation.
The January payment exception and other special rules in Publication 505.
Sources
- IRS, Estimated tax (FAQ), read October 17, 2026.
- IRS, Underpayment of estimated tax by individuals penalty, read October 17, 2026.
- IRS, Publication 505, Tax Withholding and Estimated Tax. Referenced by the IRS FAQs. Not read in full for this page.