buksoEstimated quarterly payments 1040-ES due dates
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
US: Self-employed people usually pay income tax and SE tax during the year with Form 1040-ES. For 2026 the four payments are due April 15, June 15 and 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). A due date on a weekend or holiday moves to the next business day. Many states have their own estimated payments – check your state's tax agency.
Official source: irs.gov