buksoEstimated quarterly 1040-ES safe harbor due
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
United States
If you expect to owe $1,000 or more, pay estimated tax. No penalty if you pay the smaller of 90% of 2026 tax or 100% of 2025 tax (110% if 2025 AGI was over $150,000). 2026 due dates: April 15, June 15, September 15, 2026 and January 15, 2027. Form 1040-ES.
Official source: irs.gov