2026 Quarterly Estimated Tax Dates (Form 1040-ES) for W-2 + 1099 Sole Props

Do you have to make 2026 estimated tax payments? The IRS two-part test

Form 1040-ES (2026) and Publication 505 (2026) use the same general rule. In most cases you must pay estimated tax for 2026 only if both parts below are true (Form 1040-ES (2026), “General Rule”; Pub. 505 (2026), Figure 2-A):

1. You expect to owe at least $1,000 in tax for 2026 after subtracting your withholding and refundable credits. (Don’t subtract estimated payments when you run this test.)
2. You expect your withholding and refundable credits to be less than the smaller of (a) 90% of the tax on your 2026 return or (b) 100% of the tax shown on your 2025 return. The 2025 return must cover all 12 months.

The “no tax last year” exception. You don’t have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and had no tax liability for the full 12-month 2025 tax year. “No tax liability” means your total tax was zero or you didn’t have to file a return (Form 1040-ES (2026); IRS — Estimated taxes).

Why W-2 + 1099 filers trip this test. Withholding from the day job counts toward part 2. Side-hustle profit usually has nothing withheld, and the tax it creates includes self-employment tax as well as income tax (IRS — Estimated taxes). If the gap passes $1,000 and withholding falls short of both percentages, the rule applies to you.

How to figure your 2026 “safe harbor” (required annual payment)

The IRS worksheet calls it the required annual payment (line 12c of the 2026 Estimated Tax Worksheet). It’s the total you need to prepay through withholding plus estimated payments to generally avoid an underpayment penalty. It is the smaller of two numbers, and the percentages change for some taxpayers (Form 1040-ES (2026), Special Rules and worksheet lines 12a–12c; Pub. 505 (2026), “Required Annual Payment—Line 12c”).

Working it out step by step

1. Find the total tax on your 2025 return. The worksheet instructions explain which amount counts as “tax shown.”
2. Estimate your 2026 total tax with the 2026 Estimated Tax Worksheet and the 2026 Tax Rate Schedules. Use your 2025 return as a guide, but adjust for the 2026 changes the form lists under “What’s New.”
3. Multiply the 2026 estimate by 90% (66⅔% for farming and fishing).
4. Multiply the 2025 tax by 100%, or by 110% if the higher-income rule above applies.
5. The smaller result is your required annual payment. Subtract the federal income tax you expect to have withheld in 2026, including from your W-2 job.
6. If what’s left is zero or less, the worksheet says you aren’t required to make estimated payments. You also aren’t required to if your total estimated tax minus withholding comes to less than $1,000.

The IRS adds an important caution: even if you pay the required annual payment, you may still owe tax when you file. The safe harbor is about the penalty, not your final bill (Form 1040-ES (2026), worksheet caution at line 12c).

Side income started mid-year? When your first payment is due

You don’t have to start estimated payments until you have income you will owe tax on (Pub. 505 (2026), “When To Start”). For a gig or freelance job that began partway through 2026, Pub. 505 Table 2-1 sets the first due date by when that income began:

If a due date falls on a Saturday, Sunday, or legal holiday, a payment made on the next business day is on time (IRS — Estimated taxes).

Uneven income. Splitting your estimate into four equal parts (the “regular installment method”) is meant for income that comes in at about the same rate all year. If your income is seasonal or arrives in a lump, the annualized income installment method may lower one or more payments. If you use it, file Form 2210 with Schedule AI along with your 2026 return, even if you owe no penalty (Pub. 505 (2026); Form 1040-ES (2026)).

Past September 15? Catching up before the January 15, 2027 payment

If your side income grew this fall, Pub. 505 explains how to refigure. Recalculate your total estimated tax, then pay the unpaid balance by the next due date, or spread it over the remaining due dates (Pub. 505 (2026), “Change in estimated tax” and Worksheet 2-12). When the next payment is due January 15, 2027, Worksheet 2-12 has you take 100% of the amended estimated tax and subtract the payments you already made. The result is your next required payment.

Catching up has a limit. The penalty is figured separately for each payment period. If you paid too little earlier in the year, a larger January payment may not erase a penalty for the earlier periods. Pub. 505 points to Schedule AI in the Form 2210 instructions as one way to reduce or avoid it when income really did arrive late in the year (Pub. 505 (2026), “Underpayment penalty”).

W-2 earners have one more option. Form 1040-ES notes you may be able to skip estimated payments on other income by filing a new Form W-4 to have more tax withheld from your wages. You can use the IRS Tax Withholding Estimator to check your withholding (Form 1040-ES (2026), “Increase Your Withholding”).

How the underpayment penalty works, in plain terms

• What it’s based on: the amount you underpaid, how long it went unpaid for that period, and the IRS’s published quarterly interest rates for underpayments (IRS — Underpayment of estimated tax by individuals penalty; IRS — Quarterly interest rates).
• A refund doesn’t cancel it: you can owe the penalty for a late or short payment even if you are due a refund when you file (IRS — Estimated taxes).
• How you’ll find out: the IRS sends a notice if you owe it (IRS penalty page).
• Possible waiver: the law lets the IRS waive the penalty if the underpayment came from a casualty, disaster, or other unusual circumstance and imposing it would be inequitable. It may also be waived if you retired after reaching age 62 or became disabled in the tax year (or the year before) and the underpayment had reasonable cause, not willful neglect (IRS Topic No. 306; About Form 2210).

We don’t list a 2026 interest rate on this page. The IRS sets underpayment rates each quarter, so check the quarterly interest rates page for the rate that applies to your period.

Ways to send a 2026 estimated payment: a checklist

Form 1040-ES (2026) lists these payment channels (Form 1040-ES (2026), “How To Pay Estimated Tax”; IRS — Payments):

• IRS Online Account: make estimated payments and see your payment history.
• IRS Direct Pay: transfer from a checking or savings account at no cost.
• Debit card, credit card, or digital wallet: the card processors charge a fee.
• EFTPS: online or by phone from a bank account. There’s no fee, but you must enroll first.
• Check or money order with the 2026 voucher: make it payable to “United States Treasury,” write “2026 Form 1040-ES” and your SSN on it, and don’t staple it to the voucher. Mail it to the address the form lists for your state, not the Form 1040 address.
• Postmark caution: a U.S. postmark by the due date counts as on time. The 2026 form adds that the postmark date is the date USPS processes the mail at a facility, which may be later than the day you drop it off. If you mail close to a deadline, leave extra days.

Keep a record of each payment: date, amount, and confirmation number. Form 1040-ES includes a “Record of Estimated Tax Payments” table for this, and you’ll need the totals when you file.

Estimated tax FAQ for W-2 + 1099 filers

Can I make more than four payments?

Yes. Form 1040-ES (2026) says you can make more than four payments. To avoid a penalty, the total you pay within each payment period must be at least the amount required by that period’s due date (Form 1040-ES (2026)).

Can my 2025 refund count toward 2026?

Yes. Pub. 505 lists crediting an overpayment from your 2025 return to your 2026 estimated tax as one way to pay. Don’t enter that credited amount on a mailed voucher (Pub. 505 (2026); Form 1040-ES (2026)).

What about 2027 estimated tax dates?

As of October 2, 2026, the IRS’s current Form 1040-ES is the 2026 revision (About Form 1040-ES). We’ll add 2027 dates only after the IRS publishes the 2027 form.

Need an organizer? The $29 W-2 + 1099 Excel workbook has a quarterly tab where you can log these dates and your own estimates. It is a worksheet, not an IRS form, and it doesn’t determine what you owe.

Not tax advice. This is general education. For your situation, consult a tax professional or IRS resources such as Form 1040-ES and Publication 505.