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| Payment | Income earned | Due date |
|---|---|---|
| 4th payment for 2026 | Sep 1 – Dec 31, 2026 | Friday, January 15, 2027 |
| 1st payment for 2027 | Jan 1 – Mar 31, 2027 | Thursday, April 15, 2027 |
| 2nd payment for 2027 | Apr 1 – May 31, 2027 | Tuesday, June 15, 2027 |
| 3rd payment for 2027 | Jun 1 – Aug 31, 2027 | Wednesday, September 15, 2027 |
| 4th payment for 2027 | Sep 1 – Dec 31, 2027 | Tuesday, January 18, 2028 |
Download all dates (.ics calendar file)
Open the file in Google Calendar, Apple Calendar or Outlook and each date shows as an all-day event with a reminder a week before.
Why the January 2028 date looks odd
The fourth payment is normally due January 15. In 2028 that falls on a Saturday, and the following Monday, January 17, is Martin Luther King Jr. Day, a federal holiday. When a due date lands on a weekend or legal holiday, it moves to the next business day, which is Tuesday, January 18, 2028.
A shortcut for the January payment
Under the Form 1040-ES instructions, you don't have to make the January payment if you file your tax return for that year by January 31 and pay the entire balance with it. Many freelancers prefer to just make the payment.
How much to pay
Use the quarterly tax calculator for a planning number. It uses 2026 brackets, because the 2027 brackets, standard deduction and Social Security wage base are announced later. The Social Security Administration announced the 2027 wage base on October 14, 2026: $192,300. For the safe-harbor rules, read our estimated taxes guide.
Other things that can change the date
- Disaster-area postponements: the IRS sometimes delays deadlines for taxpayers in federally declared disaster areas. Check IRS tax relief in disaster situations.
- State estimated taxes use their own dates, which often match the federal ones but not always.
Pay with IRS Direct Pay, which is free and needs no account.
FAQ
Are the 2027 dates official?
They follow the standard rule (the 15th of April, June, September and January, moved for weekends and holidays). The IRS confirms them on the 2027 Form 1040-ES, normally published later.
What happens if I pay late?
The IRS may charge an underpayment penalty that works like interest on the amount paid late. Pay as soon as you can to stop it growing.
Does the calendar file include the amounts?
No. The 2027 amounts depend on your 2027 income. Use the quarterly tax calculator to get an estimate and its own calendar with amounts for the 2026 payments.