First 2026 Estimated Income Tax Payment Is Due April 15

April 15 can bring two different federal tax payments. The first estimate for 2026 is separate from any balance owed with your 2025 return.

By: John Napoletano

Published: April 2, 2026

The first federal estimated income tax payment for 2026 is due Wednesday, April 15. This Internal Revenue Service (IRS) due date applies to taxpayers who need to make quarterly estimated payments for the new year. April 15 is also the general due date to file a 2025 individual income tax return and pay its balance. The two payments cover different tax years. An extension to file the 2025 return does not postpone the first 2026 estimate.

2026 Estimated Tax Payment Schedule (First Payment)

The U.S. income tax system operates on a pay-as-you-go basis. The IRS therefore expects individuals to pay taxes throughout the year as income is earned. You can pay all of your 2026 estimated income tax by April 15, 2026, or follow the regular schedule of four equal payments shown below.

• First payment: April 15, 2026.
• Second payment: June 15, 2026.
• Third payment: September 15, 2026.
• Fourth payment: January 15, 2027.

The IRS allows you to skip the final January installment if you file your 2026 return and pay the entire balance due by February 1, 2027. This exception does not postpone the April, June, or September payments.

Who Needs to Make Estimated Payments

Employees typically have income tax withheld from each paycheck. Other income may have little or no tax withheld, which can make estimated payments necessary. Employees may also need estimated payments if their withholding does not cover enough of their tax.

Estimated payments are commonly required for taxpayers receiving:

• Self-employment income
• Freelance and gig earnings
• Interest, dividends, and investment gains
• Rental income and royalties
• Farming and fishing income
• Taxable gains from home or business asset sales
• Taxable alimony payments
• Pensions and taxable retirement withdrawals

Having one of these income sources does not automatically require an estimated payment. Use the Form 1040-ES instructions and complete the included Estimated Tax Worksheet if you haven't already done so for the 2026 tax year. Farmers and fishermen should also check the special payment rules in the instructions.

Start With a New Annual Income Estimate

Your completed 2025 return provides a good starting point, but the new estimate should reflect 2026 income expectations and tax rule changes. Consider whether you expect to change jobs, start a business, add part-time work, retire, or sell a home, business assets, or investments. Having or adopting a child may also affect the tax credits you qualify for. If you plan to file jointly, include both spouses' expected income and withholding.

If little has changed, your payment plan may look similar to that of the previous year. An employee may be able to cover additional tax by increasing payroll withholding instead. Account for any 2025 refund you choose to apply toward 2026 estimated tax.

Where to Make the First Payment

IRS Direct Pay lets individuals pay from a checking or savings account without a fee. Direct Pay doesn't require sign-in. You can change or cancel a scheduled payment at least two business days before its payment date. For the first payment of the new year, select estimated tax and tax year 2026. Save or print the confirmation number when done. Two to three business days after the scheduled payment date, verify that the money was withdrawn from the bank account you selected.

For the worksheet, instructions, and mail-in vouchers, visit our Form 1040-ES estimated tax payment page. Choose the 2026 edition and print voucher 1 if paying by check or money order. Follow the mailing instructions included with the form.

Income Tax News Preparation 2026