Guides

Starting Estimated Payments Mid-Year: Which Date Applies

Checked October 17, 2026 · Educational summary

General information, not tax, legal or financial advice. We are not the IRS. Check IRS.gov or a qualified tax professional. Sources read on October 17, 2026. Dates for 2027 and later are expected. Examples use made-up numbers. This page contains no affiliate links.

Publication 505 says you don't have to make estimated payments until you have income on which you will owe income tax. If you first have such income later in the year, your first payment is due on the due date of that period. Table 2-1 (2026 year):

If you first have income on which you must pay estimated tax First payment Later installments
Before April 1 April 15 June 15, Sept. 15, Jan. 15 next year
April 1 to May 31 June 15 Sept. 15, Jan. 15 next year
June 1 to Aug. 31 Sept. 15 Jan. 15 next year
After Aug. 31 Jan. 15 next year none

(Weekend and holiday due dates move to the next business day. January payment exception: see this page.)

Your choices (Pub. 505)

  • Apply an overpayment from the previous tax year;
  • Pay all estimated tax by the due date of your first payment;
  • Pay in installments, first by the first due date and the rest by the later ones. To avoid estimated tax penalties, all installments must be paid by their due dates and for the required amounts.

If your estimate changes

Pay the unpaid balance of the amended estimated tax by the next due date after the change (or in installments). The IRS's example: estimated tax $1,800, two payments of $450; after a July sale, estimated tax becomes $4,100, so the third-period payment is $2,175 and, if nothing else changes, the fourth is $1,025 (Worksheet 2-12).

Made-up example

You start freelancing in July. Per the table, your first payment is due September 15, then January 15 of next year.

FAQ

How much do I pay?

See safe harbor and do I need to pay.

Do 2027 dates change?

Expected to follow the same pattern; Form 1040-ES 2027 is not published.

What we could not verify

  • The amount required for a short first period under your own facts (see Form 2210 instructions, not read in full).
  • 2027 table: expected to be analogous, not published.

Sources