Quarterly estimated tax due dates for 2024, 2025 and 2026
Four deadlines a year, and none of them divide the year into equal quarters. Here is every date for 2024, 2025 and 2026, and what each payment actually covers.
Last reviewed August 8, 2026. Informational only — not tax advice.
Every deadline, by tax year
A payment is due on the deadline that follows the period in which you earned the income. Deadlines that fall on a Saturday, Sunday or legal holiday shift to the next business day — the shifts below are already applied.
| Installment | 2024 tax year | 2025 tax year | 2026 tax year |
|---|---|---|---|
| 1st (Jan 1 – Mar 31) | Apr 15, 2024 | Apr 15, 2025 | Apr 15, 2026 |
| 2nd (Apr 1 – May 31) | Jun 17, 2024 | Jun 16, 2025 | Jun 15, 2026 |
| 3rd (Jun 1 – Aug 31) | Sep 16, 2024 | Sep 15, 2025 | Sep 15, 2026 |
| 4th (Sep 1 – Dec 31) | Jan 15, 2025 | Jan 15, 2026 | Jan 15, 2027 |
Why the "quarters" are uneven
The payment periods are not three months each, which catches out almost everyone the first time:
| Installment | Income period | Length |
|---|---|---|
| 1st | January 1 – March 31 | 3 months |
| 2nd | April 1 – May 31 | 2 months |
| 3rd | June 1 – August 31 | 3 months |
| 4th | September 1 – December 31 | 4 months |
Note that this table shows the income each payment covers. On Form 2210 Schedule AI the periods are stated cumulatively from January 1 instead — Jan–Mar, Jan–May, Jan–Aug, Jan–Dec — which is the same thing expressed year-to-date. The Schedule AI guide works through that form.
How to pay
- IRS Direct Pay — free bank transfer, no account required. The most common route for individuals.
- EFTPS — the Electronic Federal Tax Payment System. Requires enrolment, but schedules payments in advance, which suits anyone who wants all four dates set up in January.
- Card or digital wallet — accepted through IRS-approved processors, but they charge a fee.
- Form 1040-ES by mail — the paper voucher. Postmark by the deadline.
Whichever route you take, make sure the payment is applied to the right tax year and marked as an estimated payment. A payment applied to the wrong year is a common and tedious thing to unwind.
If you miss a deadline
Pay as soon as you can. The underpayment penalty is charged as interest on the shortfall for each day it is outstanding, so a payment made a week late costs a week of interest, not a flat fine. Missing a deadline entirely is much more expensive than paying it late.
If you missed a quarter because you had not earned the income yet, you may owe nothing at all — see the underpayment penalty guide.
State deadlines are separate
Most states with an income tax also require estimated payments, and while many follow the federal calendar, several do not. State deadlines, thresholds and safe harbor rules are set independently — check your own state's revenue department. This site covers federal tax only.
Frequently asked questions
- When are quarterly estimated taxes due?
- The four federal deadlines are April 15, June 15, September 15 and January 15 of the following year. When one of those dates falls on a weekend or a legal holiday, the deadline moves to the next business day.
- What are the 2026 estimated tax due dates?
- For the 2026 tax year: April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. None of these fall on a weekend, so no dates shift.
- What are the 2025 estimated tax due dates?
- For the 2025 tax year: April 15, 2025; June 16, 2025 (June 15 was a Sunday); September 15, 2025; and January 15, 2026.
- Are the estimated tax quarters actually three months long?
- No. The periods are uneven: the first covers three months (January to March), the second two (April and May), the third three (June to August), and the fourth four (September to December). Only the first and third are true calendar quarters.
- Can I skip the January payment?
- Yes, if you file your return and pay the full balance by January 31 of the following year, the fourth-quarter installment is not required separately. Otherwise the January 15 deadline applies.