The short version

If you expect to owe $1,000 or more when you file, you pay during the year, not all in April.
Your next payment is for 2026 and is due Jan. 15, 2027.
To stay penalty free, pay in at least what your total tax was last year. If you earned over $150,000 last year, pay 110% of it.

Why this exists

At a job, your boss holds back tax from every paycheck. When you run your own business, that money comes to you whole. The IRS still wants its share as you earn it, so you pay four times a year instead of once.

The dates

Each payment covers the money you made in that stretch. They are not evenly spaced, so put them on your calendar.

2026 paymentsDue

1st paymentJan 1 to Mar 31Apr 15, 2026Past

2nd paymentApr 1 to May 31Jun 15, 2026Past

3rd paymentJun 1 to Aug 31Sep 15, 2026Past

4th paymentSep 1 to Dec 31Jan 15, 2027Next

How much to pay

The simple way: take your total tax from last year and split it into four. Pay that each quarter and you will not owe a penalty, even if you earn more this year. If last year you earned over $150,000, use 110% of last year's tax instead.

The other way is to pay 90% of what you will owe this year. That works too, but you have to guess your year before it ends.

Last year's tax: $8,000Our math

Each payment$8,000 split four ways$2,000

Paid in by Jan. 15Covers last year's tax in full$8,000No penalty

You may still owe more in April if you made more this year. Paying on time just keeps the penalty away.

How to pay

All of these are on the IRS website. The free ones take money straight from your bank.

Ways to pay the IRSCost

IRS Direct PayFrom your bank accountFree

Your IRS online accountirs.gov/accountFree

EFTPSEnroll firstFree

Debit or credit cardThrough an IRS card processorFee

Check by mailWith a Form 1040-ES voucherFree

What to do now

1Find your total tax on last year's return.
2Divide it by four. That is your number for each payment.
3Pay the Jan. 15 one, then set reminders for April, June and September.

How Kept helps

Kept connects to your bank, figures each quarter's payment from your real profit, and opens IRS Direct Pay in one tap. Every payment you make is saved, so April is not a scramble.

See how Kept does taxes