Deadlines · 2026
Freelancer Tax Deadlines 2026
If you earned 1099 income, you likely need to pay taxes four times a year — not once. Miss a quarter and the IRS adds an underpayment penalty. Here's every date that matters this year.
Next deadline
Q2 Estimated Payment
Covers income from Apr 1 – May 31, 2026.
49
Days
19
Hours
29
Min
Target date: June 15, 2026
Estimated tax (1040-ES)
Quarterly estimated payments
| Quarter | Due | Covers | Days |
|---|---|---|---|
| Q1 Estimated Payment | April 15, 2026 | Covers income from Jan 1 – Mar 31, 2026. File Form 1040-ES. | Past |
| Q2 Estimated Payment | June 15, 2026 | Covers income from Apr 1 – May 31, 2026. | 49 days |
| Q3 Estimated Payment | September 15, 2026 | Covers income from Jun 1 – Aug 31, 2026. | 141 days |
| Q4 Estimated Payment | January 15, 2027 | Covers income from Sep 1 – Dec 31, 2026. | 263 days |
Filing dates
Filing & extension deadlines
1099-NEC & 1099-MISC to recipients
January 31, 2026
Clients must send 1099-NEC forms to contractors by Jan 31.
Tax Return Filing Deadline
April 15, 2026
Form 1040 due. File Form 4868 for a 6-month extension.
Extended Filing Deadline
October 15, 2026
Final deadline if you filed Form 4868.
How freelancers pay quarterly taxes
The IRS treats quarterly estimated taxes as a pay-as-you-earn system. You owe them if you expect to owe more than $1,000 when you file. Most freelancers use Form 1040-ES to calculate and pay.
Three ways to pay
- IRS Direct Pay — free bank transfer, no account needed.
- EFTPS — the IRS's official payment system (requires enrollment).
- Mail a check with the 1040-ES voucher.
Avoiding the underpayment penalty
Pay the smaller of 90% of the current year's tax or 100% of last year's (110% if last year's AGI exceeded $150,000). This is called the safe harbor rule.
Next step
Use our Quarterly Estimated Tax Calculator to project what you owe this quarter in about 30 seconds.
All dates (chronological)
- 1099-NEC & 1099-MISC to recipients — FilingJanuary 31, 2026
- Q1 Estimated Payment — Estimated taxApril 15, 2026
- Tax Return Filing Deadline — FilingApril 15, 2026
- Q2 Estimated Payment — Estimated taxJune 15, 2026
- Q3 Estimated Payment — Estimated taxSeptember 15, 2026
- Extended Filing Deadline — FilingOctober 15, 2026
- Q4 Estimated Payment — Estimated taxJanuary 15, 2027