Glossary · Tax year 2026
What is estimated tax?
Estimated tax is federal income tax paid in four installments during the year on income that is not subject to withholding, which covers most sole proprietors, partners and S corporation shareholders. For tax year 2026 the individual due dates are April 15, June 15 and September 15, 2026 and January 15, 2027; calendar-year C corporations pay April 15, June 15, September 15 and December 15, 2026.
Also called: Quarterly estimated taxes, Form 1040-ES
Individuals generally owe estimated tax if they expect to owe at least $1,000 after withholding and credits; C corporations if they expect to owe $500 or more. A due date that falls on a weekend or legal holiday moves to the next business day.
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