Q3 Federal Estimated Tax Payment: September 15, 2026: What Taxpayers Need to Know

For individuals, trusts, and corporations that make quarterly estimated tax payments, the deadline to submit third-quarter estimated tax payments for tax year 2026 is Tuesday, September 15, 2026. This payment generally covers income earned between June 1 and August 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

Estimated Tax Requirements for Trusts

Trusts are generally subject to the same quarterly estimated tax rules as individuals. A trust must make estimated payments if it expects to owe $1,000 or more in federal income tax for 2026 after subtracting withholding and credits. These payments are calculated and submitted using Form 1041-ES, Estimated Income Tax for Estates and Trusts, on the same quarterly schedule as individual filers.

Grantor trusts are typically an exception, since their income is reported directly on the grantor's individual return rather than being taxed at the trust level. Fiduciaries should confirm the trust's classification and projected liability each quarter to avoid underpayment penalties.

Don't Forget State Estimated Tax Payments

Many states also require quarterly estimated tax payments.

Common examples include:

1. Florida – Corporate income tax estimated payments

2. 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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