United States estimated tax for individuals in 2026
United States estimated tax rules address income without sufficient withholding, with annual payment thresholds and scheduled instalment dates.
On this page
- Expected balance threshold
- $1,000 after withholding and refundable creditsIRS, 2026 Form 1040-ES
- General annual payment tests
- 90% current year or 100% prior yearIRS, 2026 Form 1040-ES
Who generally pays
Estimated tax generally applies when expected 2026 tax after withholding and refundable credits is at least $1,000 and those prepayments are below the smaller of 90% of 2026 tax or 100% of 2025 tax. The prior-year return must cover 12 months. IRS, 2026 Form 1040-ES (opens in a new tab).
Higher-income safe harbor
If 2025 adjusted gross income exceeds $150,000, or $75,000 for married filing separately in 2026, the prior-year percentage becomes 110%. Farming and fishing have special rules. IRS, 2026 Form 1040-ES (opens in a new tab).
Calendar-year payment dates
The four dates are April 15, June 15 and September 15, 2026, and January 15, 2027. The final instalment is unnecessary if the 2026 return is filed by February 1, 2027 and the full balance is paid with it. IRS, 2026 Form 1040-ES (opens in a new tab).
Prior-year no-tax exception
No estimated payment is required for 2026 where a person was a United States citizen or resident alien throughout 2025 and had no tax liability for the full 12-month 2025 year. IRS, 2026 Form 1040-ES (opens in a new tab).
Scope
This guide covers general federal calendar-year rules. It excludes individual instalment calculations, disaster extensions, annualised-income methods and specialised taxpayer rules. General information only, not personalised filing advice.