US tax deadline
Q4 2027 estimated taxes
Due Jan 18, 2028
- Payment due
- Jan 18, 2028
- Income covered
- Sep 1, 2027 to Dec 31, 2027
- Who pays
- Anyone who expects to owe $1,000 or more for the year after withholding, which in practice means most profitable freelancers and 1099 contractors.
- Form
- None needed when paying online (IRS Direct Pay or EFTPS); the paper alternative is a Form 1040-ES voucher.
How much to pay
Two defensible answers: a quarter of the tax you actually expect to owe for 2027, or the safe-harbor amount based on last year's total tax (100%, or 110% at higher incomes), whichever you plan around. The quarterly calculator computes the first from your profit so far; the safe harbor calculator gives the second, the number that shields you from penalties even if this year runs hot.
How to pay
IRS Direct Pay from a bank account is free and takes minutes; EFTPS suits people who schedule payments in advance; card processors work but charge a fee. Pay by the due date, keep the confirmation number, and log the date and amount; your tax preparer will ask for exactly that list.
If you miss it
There is no late-filing form and no fixed fine: the IRS charges an underpayment penalty that works like interest on the unpaid amount, at the federal rate that applies that quarter, from Jan 18, 2028 until you pay. The fix is always the same: pay as soon as you notice, because the meter runs daily, and get back on schedule with the next payment.
Full tax calendar · Add all deadlines to your calendar (ICS)
Dates shown are the statutory anchors; when one lands on a weekend or federal holiday, the IRS shifts it to the next business day. This page set is refreshed with the tax calendar every January.