How to Pay Federal Quarterly Estimated Taxes

If you are a freelancer, business owner, or have significant income that isn't subject to withholding, you likely need to make quarterly estimated tax payments to the IRS. The federal government generally expects you to make estimated payments if you'll owe at least $1,000 in tax for the year after subtracting your withholding and refundable credits.

Here is exactly how to submit your federal quarterly payments quickly and securely.

2026 payment deadlines

Federal individual estimated tax due dates fall on the following schedule (both New Jersey's and New York's state estimated payments follow the same dates):

If a due date lands on a weekend or legal holiday, it rolls to the next business day.

How much should I pay each quarter?

Aim to cover your expected federal tax for the year, divided across the four quarters. If your income is uneven, it's fine to pay more in the quarters you earn more — just keep the running total on track.

To avoid an underpayment interest charge, the IRS generally won't assess a penalty if your payments plus withholding add up to at least the lesser of these two amounts:

• 90% of your total federal tax for the current year, or
• 100% of your total federal tax from last year — or 110% if your prior-year adjusted gross income was over $150,000 ($75,000 if married filing separately), based on a full 12-month return.

You're generally off the hook entirely if you had no tax liability for a full 12-month prior year and were a U.S. citizen or resident for that year. (Special rules apply to farmers and fishers.)

Step-by-step payment instructions

The fastest and most reliable way to pay is online with IRS Direct Pay, which draws directly from your checking or savings account. It's free, and no account registration or login password is required to make a payment.

• 1. Go to IRS Direct Pay. Visit the official IRS payments page and open Direct Pay, then click Make a Payment. No account, login, or password is required.
• 2. Choose the reason for payment. Under Reason for Payment, select Estimated Tax.
• 3. Choose what to apply it to. Under Apply Payment To, select 1040ES (for 1040, 1040A, 1040EZ).
• 4. Set the tax period. Under Tax Period for Payment, select 2026, then click Continue. Double-check the year — you want the payment credited to 2026, not a prior-year balance.
• 5. Verify your identity. Pick a prior tax year and enter your name, filing status, Social Security number, and address exactly as they appear on that year's return. Filing jointly? Use the primary taxpayer's details — the name listed first on the return.
• 6. Enter and submit your payment. Enter the amount and your bank routing and account numbers, review the details, and confirm. You can also schedule the payment up to 365 days in advance.

Prefer a card? You can pay by debit or credit card through an IRS-authorized third-party processor, but those charge a processing fee. Direct Pay from a bank account is free. Businesses and anyone who wants to schedule recurring payments can also use EFTPS (the Electronic Federal Tax Payment System), which requires a one-time enrollment.

Alternative payment method: by mail

If you prefer to pay by check or money order, you can print and mail a physical voucher:

• Download Form 1040-ES and use the voucher for the quarter you're paying.
• Make your check or money order payable to the United States Treasury.
• Write your Social Security number and "2026 Form 1040-ES" on the check or money order. Do not send cash, and do not staple the check to the voucher.
• Mail the voucher and check to the address for your state. New Jersey residents mail to:
  Internal Revenue Service
  P.O. Box 931100
  Louisville, KY 40293-1100

The correct mailing address depends on the state you live in — always confirm it against the current Form 1040-ES instructions before mailing.