How to Pay Quarterly Estimated Taxes in 2026 and 2027: A Simple Guide for 1099 Workers

Disclosure: Some links below go to my own tools and templates. Learn more.

When you get a W-2, your employer sends part of every paycheck to the IRS. When you work for yourself, nobody does that for you. The IRS still expects to be paid during the year, and if you wait until April, you can end up with a big bill plus a penalty.

I’m Francisco, a tax preparer and IRS Certifying Acceptance Agent. Quarterly payments are one of the things I explain most to self-employed clients, especially in their first year with a 1099. Here’s how they work, how much to pay, and how to pay for free.

The short version

If you expect to owe $1,000 or more when you file, the IRS expects you to pay during the year.
Your next payment for 2026 is due January 15, 2027.
The easiest safe amount: 100% of last year’s total tax (110% if your income was over $150,000), split into four payments.
You can pay for free with IRS Direct Pay from your bank account.
Missed one? Pay as soon as you can. The penalty works like interest, so it grows the longer you wait.

Who Has to Pay Estimated Taxes?

Generally, you need to make estimated payments if you expect to owe at least $1,000 in federal tax for the year after subtracting your withholding and refundable credits, and your withholding and credits will cover less than the safe amounts explained below. That includes most people with 1099 income: rideshare and delivery drivers, house cleaners, contractors, freelancers, and anyone with a side business.

There’s one main exception: if you had no tax liability last year (your total tax was zero, or you didn’t have to file), you were a U.S. citizen or resident for the whole year, and that year covered 12 months, you don’t have to make estimated payments this year.

2026 and 2027 Due Dates

Payment	For income earned	Due date
1st (2026)	January 1 – March 31, 2026	April 15, 2026
2nd (2026)	April 1 – May 31, 2026	June 15, 2026
3rd (2026)	June 1 – August 31, 2026	September 15, 2026
4th (2026)	September 1 – December 31, 2026	January 15, 2027
1st (2027)	January 1 – March 31, 2027	April 15, 2027
2nd (2027)	April 1 – May 31, 2027	June 15, 2027
3rd (2027)	June 1 – August 31, 2027	September 15, 2027
4th (2027)	September 1 – December 31, 2027	January 18, 2028*

*The 2027 dates follow the IRS rule that a due date on a weekend or holiday moves to the next business day. Confirm them when the IRS publishes the 2027 Form 1040-ES.

Notice the periods aren’t equal: the second payment covers only two months, and the fourth covers four. If you file your 2026 return and pay everything you owe by February 1, 2027, you can skip the January payment.

How Much Should You Pay?

You don’t have to guess your exact tax. You avoid the underpayment penalty if what you pay during the year (estimated payments plus any withholding) is at least the smaller of:

90% of this year’s tax, or
100% of last year’s total tax (110% if last year’s adjusted gross income was over $150,000, or $75,000 if married filing separately).

For most people I work with, the second option is the simplest. Look at last year’s return, find your total tax, and divide it by four.

Example	Amount
Last year’s total tax	$6,000
Safe amount for this year (100%)	$6,000
Each quarterly payment	$1,500

If you’ll earn more this year, you’ll still owe the difference in April, but you won’t owe a penalty. If your income is lower this year, paying 90% of this year’s tax may be less.

Do the math in 30 seconds: my free Quarterly Tax Calculator applies the 90% / 100% / 110% rule for you and shows how much to pay on each remaining due date. También en español.

Not sure what this year will look like? My free 2026 tax calculator estimates your self-employment tax, federal income tax, and Utah tax, and shows how much to pay each quarter. (En español.)

If your income comes in waves

Seasonal workers (landscapers, tax preparers, holiday delivery drivers) often earn most of their money in a few months. The IRS lets you use the annualized income installment method on Form 2210, which matches your payments to when you actually earned the money. It takes more paperwork, so it’s worth asking your preparer about.

How to Pay (Free Options First)

IRS Direct Pay: free, straight from your checking or savings account, no registration. Choose estimated tax (Form 1040-ES) and the correct tax year, and you can even schedule payments up to 365 days ahead. Save the confirmation number.
Your IRS Online Account: lets you pay and see every payment you’ve made, which is handy at tax time.
EFTPS: free and lets you schedule payments ahead of time, but you have to enroll first and wait for a PIN by mail.
Debit or credit card: through IRS-approved payment processors. They charge a fee.
Check or money order: payable to “United States Treasury,” with “2026 Form 1040-ES” and your SSN (or ITIN) written on it, mailed with the 1040-ES voucher.

Whatever you use, keep a list of the dates and amounts. You’ll report the total on your tax return, and it has to match the IRS’s records.

What If You Missed a Payment?

Pay as soon as you can. The underpayment penalty isn’t a flat fine. It works like interest on each late amount, for each day it’s late, at the IRS underpayment rate. That rate is 7% a year for October through December 2026, and the IRS resets it every quarter.

Your tax software or preparer figures the penalty on Form 2210. Sometimes it’s small enough that the bigger win is simply getting back on track for the next due date.

Tip if you also have a W-2 job: you can raise the withholding at that job instead of (or on top of) making estimated payments. Withholding counts as if it were paid evenly through the year, so extra withholding in the fall can help cover a quarter you missed earlier.

What About Utah?

Utah doesn’t require individuals to make quarterly estimated payments, but it does expect your tax to be paid by the April 15 deadline. If you need more time to file, Utah gives you an automatic six-month extension to file, not to pay. To avoid a 2%-per-month extension penalty, your Utah withholding and prepayments by April 15 must total at least 90% of this year’s Utah tax or 100% of last year’s. Any balance paid late is charged interest, and late payments can add a penalty of up to 10%.

If you’re self-employed with no withholding, the easiest approach is to send voluntary prepayments to Utah during the year, online at tap.utah.gov or with Form TC-546, at the same times you pay the IRS. My calculator shows your Utah amount, too.

Filing With an ITIN?

The rules are the same: if you expect to owe $1,000 or more, make estimated payments. IRS Direct Pay accepts most ITINs, but it verifies your identity with information from a past federal return, so it won’t work if you’ve never filed. In that case, pay by check or money order with the 1040-ES voucher and write your ITIN on it. If you still need an ITIN, start with my step-by-step ITIN guide.

¿Prefieres leer en español? Mi libro Taxes con ITIN Number (Kindle) es una guía práctica para personas y familias que declaran impuestos con ITIN.

Lower Your Payments the Legal Way

Every business expense you track lowers your profit, and that lowers your quarterly payments too. Before you figure out your next payment, go through my 1099 tax deductions checklist for 2026. Mileage alone can make a big difference.

MADE BY A TAX PREPARER

Income, Expense & Tax Tracker Spreadsheet

I built this spreadsheet for freelancers and self-employed workers. Log your income and expenses, and it shows how much to set aside for taxes, what’s left to spend, your monthly and yearly totals, spending by category, and tax deadlines. Just fill in the yellow cells. Works in Excel, Google Sheets, and LibreOffice.

Get the tracker for $9 →

Live in Utah? Get the Utah version ($12). It also estimates your Utah state tax and quarterly payments. ¿En español? Plantilla para Utah en español ($12).

FAQ

Can I pay monthly instead of quarterly?

Yes. You can pay as often as you like. What matters is that enough has been paid by each due date.

Do I have to send the Form 1040-ES voucher?

Only if you pay by check or money order. If you pay online, you don’t mail anything.

What if I lost money this year?

If you won’t owe tax, you don’t need to make estimated payments. Your calculator results or a quick check with your preparer will tell you.

Do estimated payments include self-employment tax?

Yes. Your estimated payments should cover both your income tax and your self-employment tax (Social Security and Medicare). For many 1099 workers, self-employment tax is the bigger part.

Want help figuring out your payments?

I help self-employed workers set up their quarterly payments so April isn’t a surprise, in English or Spanish. ¿Prefieres en español? Con gusto.

See my services →

About the author: Francisco is a tax preparer and IRS Certifying Acceptance Agent who has prepared returns since 2022. He works mostly with self-employed clients, gig workers, and ITIN filers in English and Spanish.

This article is for general information only and isn’t tax advice for your specific situation. Figures were checked against IRS sources in October 2026.