Q2 2026 Estimated Tax Payment Due June 16

Who needs to pay

If you expect to owe at least $1,000 in tax for 2026 after subtracting withholding and refundable credits, the IRS expects you to make estimated payments. This commonly applies to self-employed individuals, partners, S-corporation shareholders, landlords, and anyone with significant non-wage income.

2026 estimated tax deadlines

• Q1 — April 15, 2026 (already passed)

• Q2 — June 16, 2026

• Q3 — September 15, 2026

• Q4 — January 15, 2027

Avoiding underpayment penalties

The IRS safe harbor: pay at least 100% of last year's tax liability (110% if your 2025 AGI exceeded $150,000), spread evenly across the four quarters. If your income is uneven, the annualized income method on Form 2210 may reduce or eliminate the penalty.

How to pay

• IRS Direct Pay (free, from your bank account)

• EFTPS — Electronic Federal Tax Payment System

• Form 1040-ES voucher mailed with check

• California Franchise Tax Board for state estimated payments (Form 540-ES)

If you're unsure how much to pay or whether your prior-year safe harbor still applies, schedule a quick review with our office before June 16.