Estimated tax deadlines 2027
Quarterly estimated tax deadlines for 2027
If you're self-employed, nobody withholds tax from your pay — so the IRS expects it in four installments. Here's every federal due date through September 2027.
Next payment due
Friday. The fourth and final estimated payment for the 2026 tax year, covering income earned Sep 1 – Dec 31, 2026.
All estimated tax due dates
| Due date | Covers income earned | Payment |
|---|---|---|
| Sep 1 – Dec 31, 2026 | 4th payment for 2026 | |
| Jan 1 – Mar 31, 2027 | 1st payment for 2027 — also the 2026 return deadline | |
| Apr 1 – May 31, 2027 | 2nd payment for 2027 | |
| Jun 1 – Aug 31, 2027 | 3rd payment for 2027 |
When a due date falls on a weekend or legal holiday, it moves to the next business day. None of these dates do. The last 2027 payment is due in January 2028.
Who has to pay estimated taxes
You generally need to make estimated payments if you expect to owe $1,000 or more in federal tax for the year after subtracting withholding and refundable credits. That covers most freelancers, 1099 contractors, gig workers and creators — self-employment tax alone is about 14% of net profit.
Have a W-2 job too? Raising your withholding there (with a new Form W-4) counts toward the same bill and can replace some or all of your estimated payments.
How much to pay each quarter
To avoid an underpayment penalty, your withholding plus estimated payments — paid on time, spread across the quarters — generally need to reach the smaller of:
- 90% of the tax on this year's return, or
- 100% of the tax on last year's return — 110% if last year's adjusted gross income was over $150,000 ($75,000 if married filing separately). Last year's return must have covered a full 12 months.
The prior-year rule is the “safe harbor”: pay a quarter of last year's total tax on each date and you're protected from the penalty even if you earn more this year (you'll still owe the balance in April). To estimate this year's bill instead, use the calculator:
Set aside from every deposit
25%
≈ per year / per month
$18,750
$1,563/mo
Rule of thumb: for every $1,000 you earn, set aside $250.
An estimate for planning purposes, not tax advice or a filing. Uses 2026 federal brackets (Rev. Proc. 2025-32), self-employment tax with the §199A (QBI) deduction, and state-level rates (Tax Foundation, 2026). Married-filing-separately filers should use "Single" as the closest estimate. Local income taxes (e.g. NYC, Ohio municipal) aren't modeled and would owe more than shown.
The January 15, 2027 payment
The January payment covers September through December 2026. Two ways to handle it:
- Pay by January 15, 2027 — the usual route.
- Skip it by filing early: if you file your 2026 return and pay the full balance by February 1, 2027 (January 31 falls on a Sunday), you don't need to make the January payment.
The 2026 return itself is due April 15, 2027 — the same day as the first 2027 estimated payment. Figures on this site are for the 2026 tax year; the IRS hasn't published 2027 brackets yet, so plan 2027 payments from 2026 figures or last year's tax.
How to pay
- IRS Direct Pay — free bank transfer from irs.gov, no account needed.
- Your IRS Online Account — pay and see past estimated payments in one place.
- EFTPS — the Treasury's free payment system; lets you schedule payments ahead.
- Debit or credit card — through IRS-approved processors, which charge a fee.
- Check or money order with the Form 1040-ES payment voucher.
Choose “estimated tax” (1040-ES) and the right tax year: the January 15, 2027 payment is for 2026; the April, June and September 2027 payments are for 2027.
If you miss a deadline
The underpayment penalty is interest-like: it's figured separately for each quarter, based on how much was short and for how long, at the IRS underpayment interest rate. Paying late is better than not paying — the penalty stops growing once the shortfall is paid. Form 2210 calculates it, and it can be reduced if your income was uneven through the year (the annualized income method).
State estimated taxes
Most states with an income tax also expect estimated payments, usually on similar dates — though not always (California, for one, collects 30% in April, 40% in June, nothing in September and 30% in January). Freelancers in the nine states with no tax on self-employment income only pay the IRS. Find your state:
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
By platform
Frequently asked questions
When is the next estimated tax payment due?
January 15, 2027 (Friday). It's the fourth 2026 payment and covers income earned Sep 1 – Dec 31, 2026.
What are the estimated tax deadlines for 2027?
For the 2027 tax year: April 15, 2027, June 15, 2027, September 15, 2027, and a final payment in January 2028. The January 15, 2027 payment belongs to the 2026 tax year.
Can I skip the January 15 estimated payment?
Yes, if you file your 2026 return and pay everything you owe by February 1, 2027. Otherwise make the payment by January 15.
What is the estimated tax safe harbor?
You generally avoid the underpayment penalty if your on-time payments and withholding cover at least 90% of this year's tax or 100% of last year's (110% if last year's AGI was over $150,000, or $75,000 married filing separately).
Do I have to pay estimated taxes if I only started freelancing this year?
If you expect to owe $1,000 or more for the year, yes — starting with the quarter you start earning. If you had no tax liability last year and were a U.S. citizen or resident for the whole year, you generally won't owe an underpayment penalty for this year.
What happens if I miss a quarterly payment?
The IRS charges an underpayment penalty calculated like interest on the missed amount for each day it's late. Pay as soon as you can to stop it growing; you'll settle up on Form 2210 with your return.
Have the money ready before the deadline
Confirm each deposit and Fern tracks what to set aside, so you can see how much to have ready for January 15. Fern does not pay the IRS or file anything for you; you make the payment yourself.
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Sources
- IRS: About Form 1040-ES, Estimated Tax for Individuals
- IRS: Estimated taxes
- IRS Publication 505, Tax Withholding and Estimated Tax
- IRS: Make a payment
Checked September 22, 2026. See also the platform guides.
Not tax advice. Fern provides estimates for planning a savings target; it doesn't file returns or replace a tax professional. Figures use 2026 federal brackets and standard deduction (IRS Rev. Proc. 2025-32 as amended by OBBBA), 2026 self-employment tax with the §199A deduction, and 2026 state rates (Tax Foundation).