DOCKETMALLOW · U.S. FREELANCER TAX GUIDE
2026 Estimated Tax Due Dates for Freelancers
The standard federal estimated-tax schedule for calendar-year payments, with the IRS periods, due dates, and exceptions to know before you rely on a date.
Reviewed against current IRS guidance on November 5, 2026.
TAX YEAR 2026
Federal estimated-tax payment schedule
For the standard calendar-year schedule, each payment covers the period shown below. These are often called “quarterly” payments, but the four periods are not equal calendar quarters: the second period is two months and the final period is four months.
Payment period 1
Payment periodJanuary 1–March 31, 2026
Due datePayment period 2
Payment periodApril 1–May 31, 2026
Due datePayment period 3
Payment periodJune 1–August 31, 2026
Due datePayment period 4
Payment periodSeptember 1–December 31, 2026
Due date
If a due date falls on a Saturday, Sunday, or legal holiday, the IRS treats payment as on time when it is made on the next day that is not a Saturday, Sunday, or legal holiday.
CHECK THE DETAILS
When a standard date may not apply
These dates are general federal schedule information. They do not determine whether a particular freelancer must make estimated-tax payments or how much to pay. Eligibility, withholding, credits, income, and other circumstances can affect the answer.
If you do not have income subject to estimated tax until a later payment period, the IRS says your first payment is due by that period’s date. Later-starting income can therefore change when a first payment is due. Special rules also apply to some people, including fiscal-year taxpayers and taxpayers with qualifying farming or fishing income. See Publication 505 and the IRS guidance below for details.
You do not have to make the January 15, 2027 installment if you file your 2026 federal return and pay the full balance due by February 1, 2027. This is the date stated on the 2026 Form 1040-ES.
IRS disaster relief can postpone deadlines for eligible taxpayers in specified locations. The covered people, tax acts, and postponed dates depend on the notice; check the current IRS list and the notice for your area before relying on the standard schedule. As of November 5, 2026, the IRS list includes notices with some 2026 deadlines postponed into 2027.
PRIMARY SOURCES
IRS guidance and forms
- IRS Publication 505 (2026), Tax Withholding and Estimated Tax
Payment periods, when to start, installments, and special rules.
- 2026 Form 1040-ES, Estimated Tax for Individuals (PDF)
The 2026 payment dates and the January 15 installment exception.
- IRS Estimated Tax frequently asked questions
General guidance on who may need to pay and how estimated tax works.
- IRS tax relief in disaster situations
Current notices, affected locations, eligibility, and postponed deadlines.
This page is general educational information, not personalized tax advice. IRS rules and disaster notices can change; use the linked IRS materials for your circumstances.