Once you know how much to pay each quarter, actually paying takes about five minutes. The IRS offers several free ways to pay estimated tax online; here is how each one works and when to use it.
1. IRS Direct Pay — the quickest
Direct Pay takes money straight from your checking or savings account. No enrollment, no fee.
- Go to irs.gov/directpay and choose Make a Payment.
- Reason for payment: Estimated Tax. Apply to: 1040ES. Tax period: 2026.
- Verify your identity with details from a previous tax return.
- Enter your bank details and the amount, and pick a payment date.
- Save the confirmation number.
You can schedule a payment up to a year in advance and cancel or change it until two business days before it is due.
2. Your IRS Online Account — see everything in one place
An IRS Online Account lets you pay and also see the estimated payments you’ve already made — useful when you file, because you need the total. It requires a one-time identity verification.
3. EFTPS — for scheduling ahead
The Electronic Federal Tax Payment System is free and lets you schedule all four payments at once. Enrollment requires a PIN sent by mail, which can take about a week, so sign up well before a due date. EFTPS is also what businesses use for payroll taxes, so it is handy if you later form an S corporation.
4. Debit or credit card
You can pay through an IRS-approved card processor. They charge a fee — a flat fee for debit cards, a percentage for credit cards — so it only makes sense if you earn more in rewards than the fee.
5. Check by mail
You can still mail a check with a Form 1040-ES payment voucher. Write your name, SSN, “2026 Form 1040-ES” and a phone number on the check. Mail it early — the payment counts as on time if it is postmarked by the due date.
2026 due dates
| Payment | Due |
|---|---|
| 1 | April 15, 2026 |
| 2 | June 15, 2026 |
| 3 | September 15, 2026 |
| 4 | January 15, 2027 |
Tips
- Check the tax year every time. The January payment is for the previous year — a common mistake is applying it to the new one.
- Married filing jointly? Payments can be made under either spouse’s SSN; just use the same one consistently.
- Applying a refund. You can apply last year’s refund to this year’s estimated tax on your return; it counts as paid on April 15.
- States are separate. Pay state estimated tax through your state’s tax agency.
Not sure how much to send? The quarterly estimated tax calculator works it out, including the safe-harbor minimum.