Handbook / Estimated tax

Form 1040-ES for the 2026 tax year: who files it, the four dates and how to pay

Tax-year note: Tax information on this page applies to the 2026 tax year (returns filed in 2027), from IRS pages checked in November 2026. Figures and dates are labelled with their tax year where they appear. Check current IRS pages before you rely on them.

When you work for yourself, nobody withholds tax from your payments. The US system still expects tax to be paid as income is earned, so self-employed people send it in during the year as estimated tax. Form 1040-ES is the IRS form built for that: a worksheet to figure the amount, vouchers for mailed payments, and instructions on dates and methods. This guide walks through the 2026 version. Every figure below is for the 2026 tax year and comes from the 2026 form or IRS pages checked in November 2026.

Who must pay for 2026

The 2026 form sets out a general rule. You must make estimated tax payments for 2026 if both of these apply:

1. You expect to owe at least $1,000 in tax for 2026 after subtracting your withholding and refundable credits.
2. You expect your withholding and refundable credits to be less than the smaller of 90% of the tax to be shown on your 2026 return, or 100% of the tax shown on your 2025 return. Your 2025 return must cover all 12 months.

There is an exception: you do not have to pay estimated tax for 2026 if you were a US citizen or resident alien for all of 2025 and had no tax liability for the full 12-month 2025 tax year.

Higher income rule (2026 tax year). If your adjusted gross income for 2025 was more than $150,000 ($75,000 if married filing separately for 2026), the form says to substitute 110% for 100% in the prior-year test. Special rules also apply if at least two-thirds of your gross income is from farming or fishing.

The four 2026 due dates

From the 2026 Form 1040-ES:

• 1st payment: April 15, 2026
• 2nd payment: June 15, 2026
• 3rd payment: September 15, 2026
• 4th payment: January 15, 2027

You can also pay the whole year's estimated tax by April 15, 2026. And you do not have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the full balance with it.

Note the uneven spacing. The second payment comes only two months after the first, and the fourth falls in the following calendar year. Self-employed people who budget quarterly by calendar quarter are often caught short in June.

Figuring the amount

The form includes a 2026 Estimated Tax Worksheet. In outline, you estimate your 2026 adjusted gross income, deductions, tax, self-employment tax and credits, arrive at your expected total tax, and compare it with the safe-harbor amounts above. The required annual payment is then usually divided into four installments.

Two approaches are common:

• Prior-year method. Base payments on 100% (or 110%) of your 2025 tax. Simple, and it protects against the penalty even if 2026 turns out better than expected, though you may owe a balance at filing.
• Current-year estimate. Base payments on 90% of your projected 2026 tax. Closer to what you will actually owe, but it needs a reasonable projection.

A worked example

The numbers here are invented. A designer's 2025 return showed total tax of $6,400 and her 2025 AGI was under $150,000. She has no wages and no withholding in 2026.

1. Prior-year safe harbor: 100% of $6,400 = $6,400.
2. Four equal installments: $6,400 ÷ 4 = $1,600 each.
3. She schedules $1,600 for April 15, June 15 and September 15, 2026, and January 15, 2027.

If her 2026 income rises sharply, she may owe more at filing, but the prior-year method generally keeps her clear of the underpayment penalty for 2026. If it falls, she can recalculate and reduce later payments; the form explains amending estimated tax.

How to pay

The 2026 form lists these options:

• Your IRS Online Account, which also shows payment history.
• IRS Direct Pay, an online transfer from a checking or savings account at no cost to you.
• Debit card, credit card or digital wallet through service providers that charge a fee.
• EFTPS, the Electronic Federal Tax Payment System, online or by phone from a bank account with no fee.
• Mail, using the voucher from the form with a check or money order.

The form also adds a caution worth noting for mailed payments: under recently clarified USPS postmark rules, the postmark date may be the date the item is processed at a facility, which may not be the day you posted it. Paying online removes that uncertainty.

If you also have a paycheck

The form points out that if you receive salaries and wages, you may be able to avoid estimated tax by asking your employer to take more tax out of your earnings. The IRS Tax Withholding Estimator produces a Form W-4 you can give your employer. For people with a side business, raising withholding can be simpler than four separate payments.

Penalties and waivers

According to the form, a penalty is imposed on each underpayment for the number of days it remains unpaid. It may apply if you did not pay enough for the year or did not pay on time or in the required amount, and it may be waived under certain conditions described in the Form 2210 instructions.

The working routine: Set aside a share of each payment you receive, pay on the four dates, and keep every confirmation with your tax records.

Keep the record

Save each confirmation number, date and amount. You will report total estimated payments on your 2026 return, and the IRS will match them. Four calendar entries and one savings habit are most of what Form 1040-ES asks of you.