2026 dates: April 15, June 15, September 15, and January 15, 2027. The required annual amount on this page is the smaller of 90% of this year's tax and 100% of last year's tax. Pay estimates when you expect to owe $1,000 or more after withholding. Estimate, not tax advice.
Updated 2026-10-09
Required $8,000. Each quarter $2,000. $2,000 still due January 15, 2027. Estimate, not tax advice.
Worked example: last year $8,000, this year $10,000. 90% of $10,000 is $9,000. 100% of $8,000 is $8,000. The smaller figure is $8,000, so $2,000 a quarter. $6,000 paid by September 15 leaves $2,000 for January 15, 2027.
What this card uses
April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027.
Safe harbor: the smaller of 90% of the current year's tax and 100% of the prior year's tax.
$1,000 test: if you expect to owe less than $1,000 after withholding and credits, you may not need estimated payments.
If the remaining balance on this card is under $1,000, the card says you may not need the estimate. That is still an estimate, not tax advice.
The 2026 quarterly dates are April 15, June 15, and September 15, 2026, and January 15, 2027 for the fourth quarter. The safe harbor on this page is the smaller of 90% of this year's tax and 100% of last year's tax. You generally must pay estimates when you expect to owe at least $1,000. This is an estimate, not tax advice.