Third 2026 Estimated Income Tax Payment Is Due September 15

Review payments already made and any summer income changes before the September installment. The final 2026 payment follows in January 2027.

By: John Napoletano

Published: September 1, 2026

The third federal estimated income tax payment for 2026 is due Tuesday, September 15. This Internal Revenue Service (IRS) due date applies to taxpayers who need to make quarterly estimated payments during the year. There are two weeks remaining before the third payment is due. Taxpayers should review their planned September amount, determine if an adjustment is needed, and schedule the payment.

2026 Estimated Tax Payment Schedule (Third 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. For taxpayers following the regular four-payment schedule, September 15 is the third due date, with the final payment following in January 2027.

• 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. That option does not postpone the September payment.

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.

Compare Your Annual Estimate With Payments Already Made

Review April and June payments, any prior-year refund applied to 2026, and tax withheld so far. Your IRS Online Account provides payment history if a confirmation or personal record is missing.

A summer investment gain, taxable retirement withdrawal, or change in business income may warrant a revised estimate. If little has changed, the planned installment may still be sufficient. Consider expected income and withholding for the rest of the year as well.

If income arrives unevenly due to seasonal work, the IRS annualized income installment method may help match required payments to when income is earned. A larger September payment does not automatically remove penalties for earlier shortfalls.

Where to Make the Third 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 third payment of the 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 3 if paying by check or money order. Follow the mailing instructions included with the form.

Income Tax News Preparation 2026