Q4 2026 Estimated Tax Payment: Due January 15, 2027

Updated 2026-10-14 · Not tax advice

Figures used: Examples use 2026 federal figures from the 2026 Form 1040-ES for a single filer with one sole-proprietor business. IRS interest rates were checked on IRS.gov on October 14, 2026.

Free: the one-page Q4 2026 estimated tax worksheet (printable, Excel or Google Sheets) and the quarterly estimated tax calculator.

The January 15, 2027 payment closes out your 2026 estimated taxes. It is the deadline people miss most, because it lands after the holidays and covers four months of income (2026 Form 1040-ES, Pub 505).

Fastest route: fill in the free one-page Q4 2026 estimated tax worksheet (printable or Excel/Google Sheets), then pay online.

The key dates

Date	What happens
Thursday, December 31, 2026	End of the Q4 income period (Sep 1 to Dec 31)
Friday, January 15, 2027	Q4 2026 estimated tax payment due
Monday, February 1, 2027	File your 2026 return and pay in full by today and you can skip the January 15 payment
Thursday, April 15, 2027	2026 return and balance due; Q1 2027 estimate due

How much to pay

1. Estimate your full 2026 tax: self-employment tax (15.3% on 92.35% of profit, with the 12.4% Social Security part stopping at the $184,500 wage base) plus income tax after the standard deduction ($16,100 single, $32,200 married filing jointly) and the QBI deduction.
2. Find your required annual payment: the smaller of 90% of that 2026 tax or 100% of your 2025 tax (110% if your 2025 AGI was over $150,000, or $75,000 married filing separately).
3. Subtract 2026 withholding and the estimated payments you’ve already made. The rest is your Q4 payment.

If you pay less than the required amount, you may owe a penalty. If you pay only the safe harbor, you may still owe tax in April, but no underpayment penalty. You owe no penalty at all if your 2026 tax after withholding and refundable credits is under $1,000.

Worked example (fictional)

A single freelancer expects $60,000 of 2026 Schedule C profit, has no W-2 job, paid $2,000 in each of April, June and September ($6,000 total), and had $9,000 of total tax on their 2025 return.

• Self-employment tax: $60,000 × 92.35% × 15.3% = $8,477.73
• Adjusted gross income: $60,000 − half of SE tax ($4,238.87) = $55,761.14
• Taxable income before QBI: $55,761.14 − $16,100 = $39,661.14
• QBI deduction (capped at 20% of that): $7,932.23, leaving taxable income of $31,728.91
• Income tax: 10% × $12,400 + 12% × $19,328.91 = $3,559.47
• Total 2026 tax: $12,037.20; 90% of it is $10,833.48
• Prior-year safe harbor: 100% × $9,000 = $9,000, the smaller amount, so the required annual payment is $9,000
• Q4 payment: $9,000 − $6,000 = $3,000 by January 15, 2027

Each quarter needed $2,250, so the first three were $250 short. Paying $3,000 in January stops the penalty, but the shortfalls already ran for a while. At 2026 IRS rates (6% to 7%) that is about $29, assuming the January 2027 rate stays at 7%. To pay the whole 2026 bill now instead, the January payment would be $12,037.20 − $6,000 = $6,037.20.

Skipping January: the February 1 rule

The 2026 Form 1040-ES says you don’t have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance due. That works if your records are ready early. Clients have until February 1, 2027 to send 1099-NEC forms, so for most freelancers it’s simpler to pay on January 15. The rule only excuses January: paying the whole year at the end still leaves a penalty on April, June and September, as the worked example in can I pay all my estimated taxes at once shows.

How to pay

Use IRS Direct Pay or your IRS Online Account from a bank account, free. Choose Estimated Tax, 1040ES, tax year 2026. Full steps, card fees and the EFTPS change are in how to pay estimated taxes online.

If you missed earlier payments

Pay as soon as you can. The penalty is interest-like: the IRS underpayment rate times the days each amount was late, so it stops growing on the amount you pay. Run your own numbers in the missed estimated tax payment guide.

Next year

The first 2027 payment is due April 15, 2027. See the 2027 due dates and how to calculate quarterly estimated taxes.

FAQ

When is the Q4 2026 estimated tax payment due?

Friday, January 15, 2027. It is the fourth installment for tax year 2026 and covers September 1 through December 31, 2026.

Do I have to make the January 15 estimated tax payment?

No, if you file your 2026 Form 1040 by February 1, 2027 and pay the entire balance due with it. Otherwise, pay enough by January 15 to reach your required annual payment.

How much should my January 15, 2027 payment be?

Take your required annual payment (the smaller of 90% of your expected 2026 tax or 100% of your 2025 tax, 110% if 2025 AGI was over $150,000) and subtract 2026 withholding and the estimated payments you've already made. The free Keelsheet Q4 worksheet does this on one page.

I didn't pay in April, June or September. Should I still pay in January?

Yes. Paying now stops the penalty from growing on the missed amounts. The penalty runs at the IRS underpayment rate (7% a year for October to December 2026) only for the days each amount was late.

Can I pay the January 15 payment in December instead?

Yes. Any 2026 estimated payment made by January 15, 2027 counts toward the fourth installment.

Is the state payment due the same day?

Many states with an income tax use January 15 too, but rules and thresholds differ. Check your state revenue department.