Q4 estimated tax 2026 comes down to one date: Friday, January 15, 2027. That is the fourth and last installment for the year. Here is who pays, how much keeps you safe, and which reports to pull first.
Last updated November 5, 2026. Reviewed by Aryan Patel, founder of Senvora Group, a bookkeeping firm that supports CPA firms and business owners in the US and Canada. Senvora does not prepare or file tax returns, so this is bookkeeping education and not tax advice. Tax facts below come from the IRS estimated taxes page, the IRS estimated tax FAQ, the 2026 Form 1040-ES package and the IRS Direct Pay page, all on irs.gov. Your CPA sets the final number.
Key takeaways
- The four 2026 estimated tax dates are April 15, June 15, September 15 and January 15, 2027.
- The IRS says individuals, including sole proprietors, partners and S corporation shareholders, generally must pay if they expect to owe $1,000 or more.
- The safe harbor is the smaller of 90% of your 2026 tax or 100% of your 2025 tax. It rises to 110% of 2025 tax if your 2025 AGI was over $150,000.
- You can skip the January payment if you file your 2026 return by February 1, 2027 and pay the whole balance with it.
- The best inputs for your CPA are a year to date profit and loss and a clean record of owner pay.
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The four 2026 estimated tax dates
The 2026 Form 1040-ES package lists these payment dates:
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| Installment | Due date | Income it covers (per the IRS page) |
|---|---|---|
| 1st | April 15, 2026 | January 1 to March 31 |
| 2nd | June 15, 2026 | April 1 to May 31 |
| 3rd | September 15, 2026 | June 1 to August 31 |
| 4th | January 15, 2027 | September 1 to December 31 |
The IRS estimated taxes page says that if a due date lands on a weekend or legal holiday, the payment is on time the next business day. January 15, 2027 is a Friday, so no shift applies. The IRS estimated taxes page also says mailed payments are dated by the U.S. postmark.
There is one escape hatch. The 2026 Form 1040-ES package says you do not have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance due with it. That is a real option if your books are ready early. Do not count on it if they are not.
Who has to pay estimated tax
The IRS estimated taxes page says individuals, including sole proprietors, partners and S corporation shareholders, generally must pay if they expect to owe at least $1,000 for the year after withholding and refundable credits. It also says that if you are in business for yourself, you generally need to make estimated payments.
Self employed owners
No employer is withholding tax from your income. So the IRS expects you to send it in during the year. The 1040-ES worksheet also covers self employment tax. When it asks for net earnings from self employment, it says to use 92.35% of your net profit from self employment.
Partnership owners
The IRS estimated tax FAQ explains that a partnership does not pay tax on its income. The partners are personally responsible for paying any taxes due, including estimated taxes. It also says partnerships do not withhold tax from distributions, so partners may need to pay with Form 1040-ES.
S corporation owners
Shareholders fall under the same individual rule on the IRS estimated taxes page. The IRS estimated tax FAQ also notes that an S corporation itself must make installment payments in a few cases, such as built in gains tax, if those taxes total $500 or more. Whether that applies to your entity is a question for your CPA.
One more point from the IRS FAQ. A sizable capital gain alone may not trigger the requirement, and Publication 505 has an annualized method for uneven income. Ask your CPA if your income came in lumps.
Safe harbor: how much is enough
Safe harbor means paying enough during the year that you avoid an underpayment penalty, even if the final bill is bigger. The 2026 Form 1040-ES package and IRS estimated tax FAQ describe it this way:
- You do not need estimated payments if you expect to owe less than $1,000 after withholding and refundable credits.
- Otherwise your withholding and payments should reach the smaller of 90% of your 2026 tax or 100% of your 2025 tax.
- If your 2025 AGI was more than $150,000 ($75,000 if married filing separately), swap 100% for 110% in the prior year test.
- The prior year return must cover all 12 months.
Here is a simple example. The numbers are made up. Say a self employed owner with 2025 AGI under $150,000 had total 2025 tax of $12,000. The prior year test target is $12,000. Four equal payments would be $3,000 each. If three have gone out, the fourth is $3,000.
That is only one test. The 90% test could give a smaller number in a down year. Your CPA picks the better path. Our job is making sure the profit figure behind it is right.
How to pay
The 2026 Form 1040-ES package lists several ways to pay. Two matter most for owners:
- IRS Direct Pay. The IRS Direct Pay page calls it free and says no sign in is required. It pulls from a checking or savings account.
- EFTPS. The Form 1040-ES package says there is no fee, but you must be enrolled. Enroll early. Do not try to enroll in the week the payment is due.
The same package also lists your IRS online account, debit or credit card (a fee is charged by those providers), and a check or money order with a payment voucher. The IRS estimated tax FAQ lists the IRS app and cash at a retailer too. Whatever you pick, save the confirmation. Your bookkeeper needs it.
What bookkeeping reports to pull
This part is Senvora practice, not an IRS rule. Your CPA may want different items. But these four give a strong start:
- Year to date profit and loss. Run it from January 1 through the end of October. Compare it to the same period last year.
- Owner pay. List every draw, distribution and any payroll you paid yourself. Keep payroll apart from draws. If you own an S corporation, send your CPA the payroll reports too.
- Estimated payments already made. Pull the date, amount and which tax each one was for. Record them as owner equity or as a tax payment account, whichever your CPA prefers. Do not post them to business expenses.
- A November and December forecast. Flag any big sales, big bills or equipment buys coming. Those can change the number a lot.
Close October first. Our quarter end close checklist shows how to do that in a few steps, and our QuickBooks Online cleanup checklist covers the cleanup that makes a profit and loss believable.
Where the books usually break
An estimate is only as good as the profit figure under it. In the QuickBooks files we review, the problems we see most are mixed personal and business money and unreconciled history. Either one can push your profit up or down without you noticing. Read the full 5 QuickBooks setup errors we see most for the other setup errors.
If you filed on extension, also check our October 15 extension deadline guide. Money still owed from 2025 is a separate item from the 2026 installment, and the two get mixed up all the time.
A simple plan from now to January 15
- Early November: reconcile all accounts through October 31.
- Mid November: pull the year to date profit and loss and the owner pay list.
- Late November: send both to your CPA and ask for the fourth installment number.
- December: confirm your Direct Pay or EFTPS access works. Pay early if you can.
- By January 15, 2027: pay, save the confirmation, and record it in the books.
Frequently asked questions
When is the Q4 estimated tax payment due for 2026?
The fourth installment for 2026 is due January 15, 2027, according to the 2026 Form 1040-ES package. January 15, 2027 is a Friday.
Can I skip the January estimated payment?
The IRS says you do not have to make the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the entire balance due with the return.
What is the safe harbor for estimated tax?
You are generally safe from the penalty if you pay at least the smaller of 90% of your 2026 tax or 100% of your 2025 tax. The prior year figure becomes 110% if your 2025 AGI was over $150,000, or $75,000 if married filing separately.
Do S corporation owners pay estimated tax?
The IRS says individuals, including S corporation shareholders, generally must pay estimated tax if they expect to owe $1,000 or more. Ask your CPA how your income and payroll fit together.
How do I pay estimated tax online?
You can use IRS Direct Pay, which the IRS describes as free with no sign in required, or EFTPS, which is free but requires enrollment. You can also pay through your IRS online account.
Does Senvora prepare my estimate?
No. Senvora Group does not prepare or file tax returns. We keep the books clean and send the reports your CPA needs to work out the number.
Closing out the year? Our team keeps a full year end bookkeeping checklist for 2026 with every step in order.
Paying estimates from a personal account makes year end harder. Here is how to separate personal and business finances as a freelancer.
Sources
- IRS estimated taxes page (irs.gov)
- IRS estimated tax FAQ (irs.gov)
- 2026 Form 1040-ES package (irs.gov)
- IRS Direct Pay page (irs.gov)
Want clean reports ready for your CPA?
Senvora Group handles monthly outsourced bookkeeping for business owners and CPA firms, so the profit and loss your estimate relies on is current and reconciled. We do not prepare or file tax returns. See our outsourced bookkeeping pricing breakdown, or DM Aryan. What number are you least sure about going into January?
