Guides · Updated Oct 2026 · Tax year 2026 · By ContractMath

1099 quarterly estimated tax due dates for 2026

Short answer: 2026 quarterly estimated tax payments (Form 1040-ES) are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the full balance.

2026 due dates

Payment	Income earned	Due date
Q1	Jan 1 – Mar 31, 2026	April 15, 2026
Q2	Apr 1 – May 31, 2026	June 15, 2026
Q3	Jun 1 – Aug 31, 2026	September 15, 2026
Q4	Sep 1 – Dec 31, 2026	January 15, 2027

Safe harbor

You generally avoid the underpayment penalty if your 2026 payments total at least the smaller of 90% of 2026 tax or 100% of 2025 tax (110% if 2025 AGI exceeded $150,000). The paid ContractMath report builds a quarterly schedule with both options.

How much to pay each quarter

Estimate your full-year federal income tax plus self-employment tax, then divide by four. The freelance tax calculator shows your 2026 total and a suggested set-aside percentage.

Sources

FAQ

When are 2026 quarterly estimated taxes due?

2026 quarterly estimated tax payments (Form 1040-ES) are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the full balance.

Who has to pay estimated tax?

Generally anyone who expects to owe at least $1,000 in federal tax for 2026 after withholding and credits, which includes most 1099 contractors and freelancers.

How do I avoid an underpayment penalty?

Pay at least the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000, or $75,000 if married filing separately), in timely installments.

Why are the quarters uneven?

The IRS periods are January–March, April–May, June–August and September–December, so the second period covers only two months.

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