About Quarterly Estimated Tax Deadline (IRS)
Anyone whose income is not covered by withholding — freelancers, contractors, landlords, people living on investment income — pays federal income tax in four instalments instead of one. The countdown above tracks the next of those dates. Miss one and the IRS charges an underpayment penalty calculated from the day the money was due, not from April.
The four dates follow the income they cover rather than even quarters: April 15 covers January through March, June 15 covers April and May, September 15 covers June through August, and January 15 of the following year covers September through December. When a date falls on a weekend or a federal holiday it moves to the next business day, which is why the January 2028 payment is due on the 18th rather than the 15th.
There is one relief valve on the final instalment: file the return and pay the balance in full by February 1 and the January payment can be skipped. The safe-harbour rules are the other thing worth knowing — paying 100% of last year's tax, or 110% above a certain income, generally avoids a penalty however much this year turns out to be.
Upcoming dates
| 2027 | Friday, January 15, 2027next |
| 2027 | Thursday, April 15, 2027 |
| 2027 | Tuesday, June 15, 2027 |
| 2027 | Wednesday, September 15, 2027 |
| 2028 | Tuesday, January 18, 2028 |
FAQ
When is the next estimated tax payment due?
Quarterly Estimated Tax Deadline (IRS) is on Friday, January 15, 2027. That is 99 days from today. The four federal dates are April 15, June 15, September 15 and January 15 of the following year, each shifting to the next business day when it lands on a weekend or holiday.
What happens if I pay late?
The IRS charges an underpayment penalty, calculated as interest from the original due date. Paying late is better than not paying — the penalty keeps accruing until the instalment is covered.
Can I skip the January payment?
Yes, if you file your return and pay the full balance due by February 1 of that year.
How do I avoid a penalty if my income is unpredictable?
The safe harbour: pay at least 100% of the previous year's total tax — 110% above a set income threshold — and you generally avoid a penalty regardless of what this year brings.