The 2026 tax year at a glance
| Date | What is due |
|---|---|
| April 15, 2026 | 1st quarterly estimated payment for 2026 |
| June 15, 2026 | 2nd quarterly estimated payment |
| September 15, 2026 | 3rd quarterly estimated payment |
| December 31, 2026 | Last day for business expenses to count in 2026 (cash method) |
| January 15, 2027 | 4th quarterly estimated payment |
| February 1, 2027 | 1099-NEC and 1099-K forms due to you; 1099-NEC due to your own contractors and to the IRS if you paid anyone $2,000 or more |
| February 1, 2027 | File and pay in full by this date and you can skip the January 15, 2027 payment |
| April 15, 2027 | Return (Form 1040 with Schedule C and SE) and payment due; last day to request an extension; last day for 2026 IRA contributions |
| October 15, 2027 | Extended deadline to file, if you requested an extension; last day to fund a SEP IRA for 2026 with an extension |
Quarterly estimated payments
Because nothing is withheld from 1099 income, the IRS expects you to pay during the year if you will owe $1,000 or more. The four 2026 dates are April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027. Missing one can mean an estimated tax penalty, even if you pay in full in April.
- 1st paymentIncome from Jan 1 – Mar 31 · 3 monthsDue
- 2nd paymentIncome from Apr 1 – May 31 · 2 monthsDue
- 3rd paymentIncome from Jun 1 – Aug 31 · 3 monthsDue
- 4th paymentIncome from Sep 1 – Dec 31 · 4 monthsDue
You can skip the 4th payment if you file your 2026 return and pay everything by February 1, 2027.
Our quarterly estimated tax calculator tells you how much to pay on each date and how to catch up if you missed one.
Year-end: December 31
If you use the cash method, as most freelancers and gig workers do, expenses count in the year you pay them. Equipment, supplies or software you need for your business and buy by December 31, 2026 count toward your 2026 deductions. Only buy what you actually need: a deduction saves a fraction of what you spend.
If you have a solo 401(k), ask your provider for its deadline to elect your employee contributions for the year; it is usually earlier than the deadline for employer contributions.
January and February: 1099 season
- January 15, 2027: the fourth estimated payment for 2026. You can skip it if you file your 2026 return and pay everything by February 1, 2027.
- February 1, 2027: clients and apps must send your 1099-NEC and 1099-K forms. If you paid a contractor $2,000 or more for your business, you must send them a 1099-NEC and file it with the IRS by the same date. See our Form 1099-NEC guide.
April: the big deadline
On April 15, 2027:
- File your 2026 return (Form 1040 with Schedule C and Schedule SE) and pay any balance.
- Or request an extension with Form 4868 or an extension payment. It extends the time to file, not to pay. See our tax extension guide.
- Make 2026 IRA contributions: traditional or Roth, up to $7,500.
- SEP IRA: last day to set up and fund it for 2026, unless you have an extension.
- Solo 401(k): a sole proprietor with no employees can still adopt a new plan for 2026 by this date.
October: extended deadline
If you requested an extension, your 2026 return is due October 15, 2027. It is also the last day to fund a SEP IRA for 2026 with an extension. Interest and late-payment penalties have been adding up since April 15, 2027 on anything you did not pay.
Put it on your calendar
Add the four estimated payment dates to your phone calendar with a reminder a week earlier, and move money to a separate tax savings account every time you get paid. Estimate your total with our 1099 tax calculator.