Estimated Tax Due Dates 2025–2026
Every quarterly payment deadline, plus what to do if you miss one.
By Reba Donaldson · Last reviewed: April 2026
The four quarterly deadlines
The IRS requires estimated tax payments four times a year. Note that the quarters are not equal in length — Q1 covers three months, Q2 covers only two, Q3 covers three, and Q4 covers four. This quirk trips up a lot of first-time payers.
| Quarter | Income Period | Due Date | Notes |
|---|---|---|---|
| Q1 2025 | January 1 – March 31, 2025 | April 15, 2025 | Same day as Tax Day |
| Q2 2025 | April 1 – May 31, 2025 | June 16, 2025 | Shifted — June 15 falls on Sunday |
| Q3 2025 | June 1 – August 31, 2025 | September 15, 2025 | |
| Q4 2025 | September 1 – December 31, 2025 | January 15, 2026 | |
| Q1 2026 | January 1 – March 31, 2026 | April 15, 2026 | Same day as Tax Day |
| Q2 2026 | April 1 – May 31, 2026 | June 15, 2026 | |
| Q3 2026 | June 1 – August 31, 2026 | September 15, 2026 | |
| Q4 2026 | September 1 – December 31, 2026 | January 15, 2027 |
Why Q2 only covers two months
The IRS estimated tax calendar doesn't align neatly with calendar quarters. Q2 covers April and May only — just two months — while Q4 covers a full four months. This has been the standard structure for decades and is unlikely to change.
The practical implication: your Q2 payment is due just 60 days after your Q1 payment. If you're not tracking deadlines carefully, this can sneak up on you.
What happens if a deadline falls on a weekend or holiday
When a due date falls on a Saturday, Sunday, or federal holiday, the deadline automatically moves to the next business day. For example, if June 15 falls on a Sunday, your Q2 payment is due Monday, June 16.
This is why you'll occasionally see dates like "June 16" or "April 17" in official IRS guidance — the underlying deadline shifted due to a weekend or holiday.
What to do if you miss a deadline
Pay as soon as possible. The underpayment penalty only accrues on the amount that's late, so catching up immediately minimizes the damage. Missing one quarter's deadline doesn't affect other quarters.
When you file your annual return, you'll complete Form 2210 to calculate any penalties owed. In many cases, the penalty is small — often just a few dollars per $1,000 underpaid per quarter.
In some circumstances — casualty, disaster, or unusual hardship — the IRS may waive the penalty entirely. See our penalty guide for details.
The January 15 exception
You can skip the Q4 estimated payment (normally due January 15) if you file your full tax return and pay any balance owed by January 31. This option is useful if you want to wrap everything up in one filing rather than making a separate payment first.
How to pay on time — every time
The easiest approach: set up four scheduled payments through EFTPS (eftps.gov) at the start of the year. You log in once, schedule all four dates, and you're done. The IRS withdraws the payments automatically on the dates you specify.
Alternatively, IRS Direct Pay (irs.gov/payments) lets you make individual payments without registration — but you have to remember to go back each quarter.