Q4 estimated taxes are due January 15, 2027

When is the Q4 2026 estimated tax payment due?

The fourth estimated tax payment for tax year 2026 is due January 15, 2027, a Friday, so no weekend shift applies. The 2026 Form 1040-ES lists the four dates as April 15, June 15 and September 15, 2026, and January 15, 2027, and Publication 505 (2026) assigns the fourth one to income earned from September 1 through December 31.

The January payment is the only one that lands in the following calendar year, which is why it is the one most often forgotten. It also covers the longest period: four months, against two for the June payment.

A mailed check counts as paid on its U.S. postmark date. The 2026 Form 1040-ES adds a caution worth reading twice: under the clarified postal rules, the postmark is "the date the return/payment is processed at a facility," which "may or may not be the date you drop your payment off in the mailbox." Paying online removes that risk. Fiscal-year filers use the 15th day of the first month after their fiscal year ends instead.

Who has to make the January 15 payment?

An individual generally must pay 2026 estimated tax when both tests in the 2026 Form 1040-ES are true: you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and you expect withholding and credits to fall below the smaller of 90% of your 2026 tax or 100% of your 2025 tax. The IRS estimated taxes page applies the same $1,000 line to sole proprietors, partners and S corporation shareholders.

Self-employment income is the usual reason. The IRS self-employment tax page puts that tax at 15.3% (12.4% Social Security plus 2.9% Medicare) on top of income tax, and the 2026 Form 1040-ES worksheet caps the Social Security part at $184,500 of combined wages and self-employment earnings. Our self-employment tax explainer walks through the math.

Two groups follow different rules. If you were a U.S. citizen or resident for all of 2025 and had no tax liability for the full 12-month 2025 year, you do not have to pay 2026 estimated tax at all. If at least two-thirds of your gross income is from farming or fishing, you have one date: pay everything by January 15, 2027, or file and pay in full by March 1, 2027.

How much should the Q4 payment be?

The Q4 payment should bring your 2026 total up to the required annual payment: the smaller of 90% of your 2026 tax or 100% of your 2025 tax, with 110% replacing 100% if your 2025 AGI was over $150,000 ($75,000 married filing separately). Pay that on time, one-fourth by each due date, and the IRS charges no underpayment penalty even if you owe more in April. The flow above draws the rule; the table runs it on three cases.

The examples are ours, built on the 2026 Form 1040-ES rule; your own figures come from line 24 of your 2025 Form 1040 and your 2026 estimate. CeoCult's tax set-aside calculator estimates the 2026 side.

The equal 25% split is where the calendar bites. The regular installment method in Publication 505 divides the year's requirement by four, but the income behind each payment is not equal, as the chart shows.

If your income arrived unevenly, say a large contract in November, the annualized income installment method lets each payment follow the income actually earned by that period. You claim it on Form 2210 with Schedule AI, and the 2026 Form 1040-ES says to file Form 2210 with your return if you use it, even when no penalty is owed. Publication 505 shows the reverse case too: a taxpayer who refigured mid-year from $1,800 to $4,100 of estimated tax owed $2,175 for the third period and $1,025 for the fourth.

How do you pay the IRS for free?

Two IRS channels cost nothing. IRS Direct Pay moves money from a checking or savings account "at no cost to you," per the 2026 Form 1040-ES, and your IRS Online Account takes estimated payments and shows the payment history you will need at filing time.

EFTPS is no longer an option for new individual users: the IRS page says individual taxpayers can no longer create new EFTPS accounts, though current users can still use it for now. Electronic funds withdrawal works only when you e-file a return, so it suits the file-early route below rather than a stand-alone January payment.

Cards and digital wallets go through two IRS-approved processors, and the fees are theirs, not the IRS's. The IRS card payment page lists Pay1040 at $2.15 for debit or 1.75% for credit, and ACI Payments at $2.10 for debit or 1.85% for credit, each credit fee with a $2.50 minimum.

Mailing a check still works: make it payable to "United States Treasury," write "2026 Form 1040-ES" and your SSN on it, and send it with the January voucher. The 2026 Form 1040-ES also says payments must be in U.S. dollars and that digital assets are not accepted.

Can you skip the January payment by filing early?

Yes. The 2026 Form 1040-ES says you do not have to make the January 15, 2027 payment "if you file your 2026 tax return by February 1, 2027, and pay the entire balance due with your return." Publication 505 phrases the same rule as January 31, 2027, which is a Sunday, so in practice both mean Monday, February 1.

The catch is timing. Filing by February 1 needs every income form in hand, and many arrive at the end of January, so this route suits filers with few forms. It also fixes only the fourth period: Publication 505's own example shows a taxpayer who filed and paid on January 26 still owing a penalty for the first three installments, figured up to that date.

What happens if you miss January 15?

A missed or short payment triggers the underpayment penalty, figured separately for each installment for the number of days it stays unpaid. The rate is the IRS interest rate for individuals: 7% a year, compounded daily, for the quarter beginning October 1, 2026, per IR-2026-98. The IRS quarterly rate table shows 7%, 6%, 7% and 7% for the four quarters of 2026.

The rate for January to March 2027 had not been announced when this page was published on 19 October 2026. If it stays at 7%, a $3,000 shortfall paid on February 15, 2027 costs about $18, and the same shortfall left until April 15, 2027 costs about $52 (daily compounding over 31 and 90 days). Small, but avoidable for a five-minute Direct Pay transfer.

The IRS can waive the penalty if the underpayment came from a casualty, disaster or other unusual circumstance, or if you retired after reaching age 62 or became disabled and the underpayment had reasonable cause, per the IRS estimated taxes page. Form 2210 is where you claim either.

Do disaster postponements move the January date?

For some taxpayers, yes. IRS release FL-2026-07 (October 14, 2026) says estimated income tax payments originally due on or after October 9, 2026 are postponed through February 8, 2027 for taxpayers in the 27 Florida counties named after Hurricane Isaias, which covers the January 15 payment.

The IRS disaster relief list also shows Alabama (AL-2026-01) and Guam (GU-2026-01) releases with deadlines postponed to February 4, 2027. We read only the Florida release in full; check your own area on the list before relying on a later date. The IRS applies the relief automatically to addresses in a covered area.

Don't forget the state January payment

State estimated taxes are separate payments to separate agencies, and each state sets its own schedule and thresholds. CeoCult's state tax threshold pages list each state's figures; confirm the January date with your state revenue department before you pay.

Who should do what before January 15?

The right move depends on how your money arrives. These are the five readers this page is written for.

Keep this list with your tax records. It is the same sequence as the tree, with the figures you need.

[ ] Due date: Friday, January 15, 2027 (income Sep 1 to Dec 31, 2026)
[ ] Pull line 24 (total tax) from your 2025 Form 1040: ______
[ ] Was 2025 AGI over $150,000 ($75,000 MFS)? Use 110% instead of 100%
[ ] Estimate 2026 total tax: ______ ; 90% of it: ______
[ ] Required annual payment = the smaller of the two: ______
[ ] Subtract 2026 withholding and the three payments already made: ______
[ ] Pay the remainder via IRS Direct Pay or IRS Online Account (free)
[ ] Save the confirmation number for your 2026 return
[ ] Or: file the 2026 return and pay in full by February 1, 2027
[ ] Pay your state's January estimate separately

Which services handle estimated tax for you?

The IRS does the moving of money for free; what the services below sell is the calculation, the reminder and, for some, the payment itself. Each is described at what it does best, with the price on its own pricing page on 19 October 2026.

CeoCult earns a commission if you start a Keeper trial through the Keeper link below. It does not change the order or what we say; every other link here is a plain editorial link.

• Keeper Premium

  $399/yr

  Keeper lists "Pay quarterly taxes: Schedule estimated payments" on its Premium plan, alongside year-round bookkeeping, a federal and up to two state returns reviewed and signed by a tax pro, and audit protection. Its $199 Standard plan does not list quarterly payments. Every plan has a 14-day free trial.

  Best fora solo freelancer who wants books, quarterlies and the return under one yearly price. Try Keeper free for 14 days

• Found Plus

  $35/mo or $315/yr

  Found offers in-app quarterly federal tax payments on its Plus and Pro plans for members who file a Schedule C, and every plan, including the $0 one, saves for taxes automatically in a Taxes Pocket. Banking is provided by Lead Bank, Member FDIC.

  Best fora Schedule C filer who wants the set-aside and the payment inside the business account. Found pricing

• QuickBooks Online Essentials

  $85/mo list

  QuickBooks lists "Estimates quarterly payments" with Business Tax AI on the Essentials plan, and Plus and Advanced include it. The pricing page showed 50% off for three months and a 30-day free trial on 19 October 2026.

  Best fora business already keeping its books in QuickBooks. QuickBooks pricing

• Collective LLC

  $199/mo

  Collective includes federal and state quarterly tax estimates in its LLC plan, with automated monthly bookkeeping and a basic individual tax return. The S Corp plan, $349 a month, adds the Form 1120-S and payroll.

  Best foran LLC owner heading toward an S corporation election. Collective plans

• Pilot (single-member LLC tax)

  from $1,000+/yr

  Pilot's single-member LLC tax plan includes "Quarterly tax payments (safe harbor)", federal and state filing and the Schedule C, and must be purchased with Pilot Bookkeeping, which starts at $99 a month.

  Best fora growing single-member LLC that wants a safe-harbor schedule set by its accountants. Pilot pricing

• 1-800Accountant Business Complete

  $469/mo, billed annually

  1-800Accountant's top plan has "Quarterly estimated taxes calculated and tracked," plus a dedicated bookkeeper and payroll for the owner, on top of its Starter plan's return filing.

  Best foran owner who wants an accounting team to run taxes, books and payroll. 1-800Accountant pricing

If you know your number, IRS Direct Pay is all you need. Pay for a service when you want the number worked out, or the books behind it kept, for you.

For the full quarterly system, read our guide to paying quarterly taxes; if your issue is cash rather than the calculation, the set-aside guide and our comparison of bank accounts with built-in tax tools cover where the money waits. The quarterly deadline dashboard counts down to each date, and the Q2 guide covers the June installment.

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Frequently asked questions

How we built this page

Every date, percentage and dollar threshold on this page is quoted from the 2026 Form 1040-ES (revised Feb 12, 2026), Publication 505 (2026), the 2025 Instructions for Form 2210 and the IRS pages linked in each section, all read on 19 October 2026. Day counts, fee arithmetic and the penalty examples are our own calculations from those figures. Service prices are as published on each provider's pricing page on 19 October 2026 and can change at the start of tax season. We did not open accounts with these services for this page.

This is general information, not tax advice for your situation. CeoCult is an affiliate of Keeper; see our disclosure.