Estimated tax dates for 2026, and the one still ahead
The 2026 estimated tax dates for federal and Illinois payments, who must pay, how much is enough to avoid a penalty, and what to do before January 15, 2027.
Prepared by Prem Tax and Accounting Corp. Last checked against official sources on November 8, 2026.
For tax year 2026, federal and Illinois estimated payments were due April 15, June 15 and September 15, 2026, and the last one is due January 15, 2027. You generally need them if you expect to owe $1,000 or more after withholding and credits, which is common for freelancers and business owners.
- The next and final 2026 payment date is January 15, 2027, for both the IRS and Illinois.
- Illinois applies when you expect to owe more than $1,000 after Illinois withholding and listed credits.
- Paying 90% of this year's tax or 100% of last year's tax generally avoids the federal penalty.
- If your 2025 adjusted gross income was over $150,000, the federal 100% becomes 110%.
- A penalty can apply even if you end up with a refund.
The 2026 calendar
| Income received | Federal due date | Illinois due date |
|---|---|---|
| January 1 to March 31 | April 15, 2026 | April 15, 2026 |
| April 1 to May 31 | June 15, 2026 | June 15, 2026 |
| June 1 to August 31 | September 15, 2026 | September 15, 2026 |
| September 1 to December 31 | January 15, 2027 | January 15, 2027 |
Missed one earlier this year? Pay as soon as you can. Each period is measured on its own, so catching up in January does not erase a shortfall from an earlier quarter, but it stops the shortfall from growing.
Who has to pay
The IRS looks for income that has no withholding: self-employment, interest, dividends, capital gains and rent. Sole proprietors, partners and S corporation shareholders generally pay if they expect to owe $1,000 or more when they file. Corporations use a $500 test. If you have a paycheck, you can skip estimates by asking your employer to withhold more on Form W-4.
You do not need estimated payments for 2026 if your 2025 tax was zero, you were a U.S. citizen or resident all of 2025, and 2025 was a full 12-month year.
How much is enough
Find the two federal targets
90% of your 2026 tax, or 100% of the tax on your 2025 return. Use 110% if 2025 adjusted gross income topped $150,000 ($75,000 married filing separately).
Do the same for Illinois
Illinois looks for at least 90% of this year's tax or 100% of last year's, in four equal timely installments.
Subtract withholding
Then pay what is left, by check with the voucher or online.
A short example
This example is invented. Dev, a freelance designer in Naperville, had $8,000 of federal tax on a 2025 return with income under the $150,000 line and no withholding. Paying $2,000 on each of the four dates meets the 100% target for 2026, even if Dev earns more this year. Any balance is still due with the return.
Common questions
What if a due date falls on a weekend?
A federal payment is on time if made the next day that is not a Saturday, Sunday or holiday. January 15, 2027 is a Friday, so no shift applies.
Can I pay monthly instead?
Yes for federal purposes. The IRS says weekly or monthly payments are fine as long as enough is in by the end of each quarter.
Do farmers follow these dates?
Federal rules give farmers and fishermen one date, January 15, 2027, if at least two-thirds of gross income is from that work. Illinois exempts farmers from estimated payments.
How do I pay Illinois?
Online through MyTax Illinois, by credit card with a fee, or by check with Form IL-1040-ES.
Official sources
- IRS: Estimated taxes
- IRS: Publication 505 (2026), Tax Withholding and Estimated Tax
- IRS: About Form 1040-ES
- Illinois Department of Revenue: Form IL-1040-ES (2026)
Keep reading
- When are taxes due?
- How do I fill out a W-4 for 2026?
- How do I set up an IRS payment plan?
- What is the Illinois income tax rate?
- Tax calendar
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