Handbook / Estimated tax

How to pay estimated taxes online for the 2026 tax year

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.

Paying estimated tax by check still works, but electronic payment is faster, easier to track and avoids lost mail. The IRS offers several online options, some free and some with fees. This guide explains each one for the 2026 tax year and how to avoid the most common mistake: applying the payment to the wrong year.

The 2026 due dates

The 2026 Form 1040-ES gives these due dates for 2026 estimated tax:

1. April 15, 2026
2. June 15, 2026
3. September 15, 2026
4. January 15, 2027

The form generally requires estimated payments if you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and your withholding and credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax (with different percentages for higher-income taxpayers). The guide to the safe harbor rules explains the tests.

The options

Your IRS online account

The 2026 Form 1040-ES says you can make tax payments, including estimated tax payments, through your IRS online account, and see your payment history and other records there. Seeing all payments in one place is useful at filing time.

IRS Direct Pay

According to the form, IRS Direct Pay allows online transfers directly from your checking or savings account at no cost to you. The IRS Direct Pay page notes that no sign-in is required and you can change or cancel a payment within two days of the scheduled date.

EFTPS

The Electronic Federal Tax Payment System lets you pay online or by phone from your checking or savings account. The form states there is no fee but you must be enrolled. EFTPS is popular with businesses that also make payroll tax deposits, because the same system handles both.

Debit card, credit card or digital wallet

You can pay by card or digital wallet through IRS-approved service providers. The form notes that these providers charge a fee, which varies by provider, card type and amount. Some people use cards for convenience or rewards, but the fee often outweighs the benefit.

Electronic funds withdrawal

When you e-file your return, you can pay a balance due by electronic funds withdrawal. Some tax software also lets you schedule estimated payments this way when filing.

Making the payment

Whichever method you use:

1. select estimated tax as the reason for payment
2. select Form 1040-ES if asked
3. choose the 2026 tax year for payments covering 2026, including the January 15, 2027 payment
4. enter the amount
5. confirm your bank details or card
6. save the confirmation

The January payment is the one most often misapplied, because it is made in the following calendar year. It still belongs to 2026.

Joint filers

If you file jointly, you can make joint estimated payments. Use the same names and taxpayer identification numbers, in the same order, as on your return so the payments match.

How much to pay

Many people divide their expected tax evenly over the four dates. If income is uneven, the form notes you may be able to use the annualized income installment method described in Publication 505. The guide on how much to set aside shows how to estimate your figure.

State estimated tax

Most states with an income tax have their own estimated payments and online systems, with dates that may differ. Check your state revenue department.

Records

Keep a simple log for 2026:

• date paid
• amount
• method
• confirmation number
• tax year applied

You will need the total when you file your 2026 return. Your IRS online account is a useful cross-check.

If you miss a date

Pay as soon as possible. Underpayment penalties are calculated on the amount and length of the shortfall, so paying sooner reduces any penalty. See Form 1040-ES for more on the form and worksheet.

Before you click pay

Double-check the tax type, the tax year and the amount, and save the confirmation number with your records for the quarter.

For the 2026 tax year, pay through your IRS online account, Direct Pay or EFTPS for free, choose estimated tax and 2026 every time, meet the four due dates, and save each confirmation.