Q4 2026 Estimated Tax — January 15, 2027
Friday, January 15, 2027
Fourth and final quarter 2026 estimated tax payment due January 15, 2027 — covering September 1 through December 31.
Who must file or pay
Self-employed individuals, freelancers, S-Corp shareholders, and anyone expecting to owe $1,000+ in federal tax after withholding.
What you need to know
The Q4 2026 estimated tax payment covers income earned September 1 through December 31, 2026. It is the last quarterly payment before your annual return is due.
Alternatively, if you file your 2026 return and pay in full by January 31, 2027, you can skip the Q4 estimated payment with no penalty. This is often practical for taxpayers who know their final year-end number by late January.
Q4 is also when year-end tax planning is most valuable. Maximizing retirement contributions (Solo 401(k), SEP-IRA), timing income and deductions, and reviewing S-Corp salary vs. distribution ratios before December 31 can significantly reduce what you owe in January.
You can skip the Q4 payment entirely if you file your full 2026 return AND pay any remaining tax by February 2, 2027. If you miss both Q4 payment and the February filing shortcut, the underpayment penalty applies retroactively to January 15.
Required forms
- →Form 1040-ES
- →EFTPS (online payment)
Go deeper
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Other dates to know
Q1 2026 Estimated Tax — April 15
First quarter 2026 estimated tax payment due April 15 — covering January 1 through March 31 income.
Q2 2026 Estimated Tax — June 16
Second quarter 2026 estimated tax payment due June 16 — covering April 1 through May 31 income.
Q3 2026 Estimated Tax — September 15
Third quarter 2026 estimated tax payment due September 15 — covering June 1 through August 31 income.