Estimated tax due dates: 2026 and 2027
The four installment dates are the 15th of April, June and September and the following January 15 — until one of them lands on a weekend or a District of Columbia holiday. Here is every date, and every shift, computed from the statute.
Figures verified · next installment
Tax year 2026
| Installment | Income earned | Statutory date | Weekday | Due | Moved? |
|---|---|---|---|---|---|
| Q1 | Jan 1, 2026 – Mar 31, 2026 | Apr 15, 2026 | Wednesday | Wednesday, April 15, 2026 | no |
| Q2 | Apr 1, 2026 – May 31, 2026 | Jun 15, 2026 | Monday | Monday, June 15, 2026 | no |
| Q3 | Jun 1, 2026 – Aug 31, 2026 | Sep 15, 2026 | Tuesday | Tuesday, September 15, 2026 | no |
| Q4 | Sep 1, 2026 – Dec 31, 2026 | Jan 15, 2027 | Friday | Friday, January 15, 2027 | no |
| Waiver | file and pay in full instead of installment 4 | Jan 31, 2027 | Sunday | Monday, February 1, 2027 | yes — January 31 is not a business day |
Tax year 2027 — provisional
Provisional. The 2027 Form 1040-ES has not been published. The dates below are what IRC §6654(c)(2) and §7503 produce, and they are what the IRS has printed every year the statute produced them — but they are not yet confirmed on a form.
| Installment | Income earned | Statutory date | Weekday | Due | Moved? |
|---|---|---|---|---|---|
| Q1 | Jan 1, 2027 – Mar 31, 2027 | Apr 15, 2027 | Thursday | Thursday, April 15, 2027 | no |
| Q2 | Apr 1, 2027 – May 31, 2027 | Jun 15, 2027 | Tuesday | Tuesday, June 15, 2027 | no |
| Q3 | Jun 1, 2027 – Aug 31, 2027 | Sep 15, 2027 | Wednesday | Wednesday, September 15, 2027 | no |
| Q4 | Sep 1, 2027 – Dec 31, 2027 | Jan 15, 2028 | Saturday | Tuesday, January 18, 2028 | yes — past Saturday, then Sunday, then Birthday of Martin Luther King, Jr. |
| Waiver | file and pay in full instead of installment 4 | Jan 31, 2028 | Monday | Monday, January 31, 2028 | no |
A correction to something you will read elsewhere
Some sources say the 2027 second-quarter deadline moves to June 16 because June 15 falls on a Sunday; June 15, 2027 is a Tuesday and the deadline does not move. Our own date engine agrees: the shift flag on that installment is not set.
The 2027 fourth installment is the one that really moves. January 15, 2028 is a Saturday, January 16 a Sunday and January 17 the Birthday of Martin Luther King, Jr., so the installment is due on Tuesday, January 18, 2028.
The weekend and holiday rule
IRC §7503 is the whole of it: when the last day for performing an act falls on a Saturday, Sunday or legal holiday, the act is timely if it is performed on the next day that is none of those. Two details do the work.
“Legal holiday” means the District of Columbia. That is why DC Emancipation Day — April 16 under DC Code §1-612.02, observed Thursday, April 16, 2026 in 2026 — can postpone a federal deadline for the entire country while never appearing on a list of federal holidays.
A fixed-date federal holiday moves too. Under 5 U.S.C. §6103(b) one that falls on a Saturday is observed the Friday before and one that falls on a Sunday the Monday after, so a deadline can be pushed by a holiday that is not on its own date at all.
The four installments are the only estimated-tax dates that matter, and their periods are famously unequal: three months, then two, then three, then four. That is in the statute, not a typo.
Work out what to pay on each of these dates → · Download all ten dates as a calendar file
The registry rows behind this page
| Figure | Value | Source |
|---|---|---|
| First estimated-tax installment for tax year 2026 — a Wednesday. | April 15, 2026 | 2026 Form 1040-ES; IRS "When to pay estimated tax" |
| Second estimated-tax installment for tax year 2026 — a Monday. | June 15, 2026 | 2026 Form 1040-ES |
| Third estimated-tax installment for tax year 2026 — a Tuesday. | September 15, 2026 | 2026 Form 1040-ES |
| Fourth estimated-tax installment for tax year 2026 — a Friday. | January 15, 2027 | 2026 Form 1040-ES |
| Filing the return and paying the balance in full by the waiver date removes the January installment requirement. | File and pay in full by February 1, 2027 | 2026 Form 1040-ES |
| First estimated-tax installment for tax year 2027 — scheduled, pending the 2027 Form 1040-ES. | April 15, 2027 | IRS — About Form 1040-ES (2027 revision not yet published) · provisional |
Questions
When are the 2026 estimated tax payments due?
Tax year 2026 has four installments: Wednesday, April 15, 2026; Monday, June 15, 2026; Tuesday, September 15, 2026; Friday, January 15, 2027. None of the four moved this year — every statutory 15th fell on a business day.
Does the June 2027 deadline move to June 16?
No. June 15, 2027 is a Tuesday, so nothing shifts it: the second installment for tax year 2027 is due on the 15th. Some sources say it moves because June 15 falls on a Sunday that year — it does not.
What happens when a due date falls on a weekend or a holiday?
IRC §7503 makes the act timely if it is performed on the next day that is not a Saturday, Sunday or legal holiday. “Legal holiday” means a legal holiday in the District of Columbia, which is why DC Emancipation Day on April 16 can postpone a federal deadline for the entire country even though it is not a federal holiday.
Can I skip the January installment?
Yes, on one condition. File your return and pay the balance in full by Monday, February 1, 2027 for tax year 2026 and the January installment is not required (Form 1040-ES). The date is January 31 shifted forward, because January 31, 2027 falls on a Sunday.
Sources
- IRS — About Form 1040-ES, Estimated Tax for Individuals · accessed 2026-09-07
- IRC §6654(c)(2) — due dates of the four installments · accessed 2026-09-07
- IRC §7503 — time for performance of acts where the last day falls on a Saturday, Sunday or legal holiday · accessed 2026-09-07
- 5 U.S.C. §6103 — federal holidays and the weekend observance rule · accessed 2026-09-07
- DC Code §1-612.02 — District of Columbia legal holidays, including Emancipation Day · accessed 2026-09-07
Information, not advice. Confirm with IRS Form 1040-ES and Publication 505, or a tax professional.