The third estimated-tax payment for calendar-year 2026 is due September 15, 2026. Estimated payments may apply when taxes are not being withheld—or when withholding is not enough—from income such as self-employment earnings, interest, dividends, capital gains, prizes and other taxable income.

Individuals, including sole proprietors, partners and S corporation shareholders, generally need to make estimated payments when they expect to owe at least $1,000 when their return is filed. Corporations generally use a $500 threshold. Your actual requirement depends on your income, deductions, credits, withholding and individual tax circumstances.

Waiting until tax season does not automatically prevent a penalty. The IRS explains that taxpayers may face an underpayment penalty when payments are late or insufficient—even when the eventual return shows a refund. If your income has changed during the year, your estimate should be recalculated instead of automatically repeating an earlier payment amount.

A tax deadline is easier to manage when the numbers are reviewed before the deadline arrives.

Payments may be made through an IRS Online Account, IRS Direct Pay, EFTPS and other official IRS payment methods. Keep confirmation of every payment with your tax records.