If you made an estimated tax payment for tax year 2026 after December 31, 2026, it's important to know when that payment can be claimed on your tax return.
Generally, estimated tax payments are credited in the year they are paid. Payments made after December 31, 2026, are considered 2027 payments and typically cannot be claimed as a payment on your 2026 tax return.
The main exception is the fourth-quarter estimated tax payment due January 15, 2027. If paid by that due date, it can still be applied to your 2026 tax liability.
What Are Estimated Tax Payments?
Estimated tax payments help you pay tax throughout the year on income that isn't subject to tax withholding.
Common examples include:
- Self-employment income
- Interest income
- Dividend income
- Rental income
- Capital gains
- Taxable unemployment compensation
- Taxable Social Security benefits
- Other income without sufficient withholding
If you don't have enough tax withheld from your income, making estimated tax payments can help you avoid an underpayment penalty and reduce the balance due when you file your return.
Who Must Make Estimated Tax Payments?
You generally may need to make estimated tax payments if both of the following apply:
- You expect to owe at least $1,000 in tax after subtracting withholding and refundable credits, and
- Your withholding and credits will be less than:
- 90% of your current-year tax liability, or
- 100% of your prior-year tax liability (110% if your prior-year adjusted gross income exceeded $150,000)
These safe-harbor rules can help you avoid underpayment penalties even if you end up owing additional tax when you file.
2026 Estimated Tax Payment Due Dates
For most taxpayers, estimated payments for tax year 2026 are due on:
| Payment Period | Due Date |
|---|---|
| January through March 2026 | April 15, 2026 |
| April through May 2026 | June 15, 2026 |
| June through August 2026 | September 15, 2026 |
| September through December 2026 | January 15, 2027 |
If the January payment is made by January 15, 2027, it is treated as a timely fourth-quarter estimated payment for tax year 2026.
You may be able to skip this payment if you file your 2026 return by February 1, 2027 (or the next business day if applicable) and pay the full balance due with the return.
How to Calculate Estimated Taxes
Use Form 1040-ES, Estimated Tax for Individuals, to estimate your expected tax liability and determine how much to pay each quarter.
The worksheet in Form 1040-ES considers:
- Expected income
- Adjustments to income
- Deductions
- Credits
- Self-employment tax, if applicable
- Prior-year tax information
Reviewing your income periodically throughout the year can help you adjust future payments and avoid surprises at filing time.
Entering Estimated Tax Payments in the Program
To report federal estimated tax payments for tax year 2026, follow this path:
Federal Section → Payments and Estimates → Federal Estimated Tax Payments
Enter all qualifying estimated payments made for 2026, including any fourth-quarter payment made by January 15, 2027.
Need to Verify Your Payments?
If you're unsure how much you've paid, you can review your payment history through your IRS online account here.
The IRS account transcript and payment history can help confirm:
- Estimated tax payments
- Extension payments
- Balance due payments
- Refund transfers applied to future tax years
Checking your account can be especially helpful if you made payments electronically or through multiple methods during the year.