Q2 Estimated Tax Payment Due June 15, 2026: What Taxpayers Need to Know

For individuals, trusts, and corporations that make quarterly estimated tax payments, the deadline to submit second-quarter estimated tax payments for tax year 2026 is Monday, June 15, 2026. This payment generally covers income earned between April 1 and May 31, 2026.

Who Needs to Make Estimated Tax Payments?

Individuals who are self-employed or who expect to owe at least $1,000 in federal income tax for 2026 after withholding and credits are generally required to make quarterly estimated tax payments.

Corporations typically must make estimated tax payments if they expect to owe at least $500 in federal income tax for the year.

How to Make Federal Estimated Tax Payments

You may pay online, by phone or from your mobile device using the IRS2Go app. Visit Make a payment to view all payment options. 

Corporations are generally required to make payments electronically through the Electronic Federal Tax Payment System (EFTPS):

EFTPS: https://www.eftps.gov/eftps

Don't Forget State Estimated Tax Payments

Many states also require quarterly estimated tax payments.

Common examples include:

• Florida – Corporate income tax estimated payments
• Georgia – Individual, composite, and pass-through entity (PTE) estimated payments

Need Help?

Making estimated tax payments throughout the year can help reduce penalties and prevent unexpected tax bills at filing time.

For additional guidance, read our related article, "Avoid Tax Surprises: How to Plan and Pay Estimated Taxes."

If you're unsure whether you need to make an estimated payment or have questions about disaster-related extensions, contact your HHM advisor.

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