The short answer
Generally yes, if you expect to owe $1,000 or more when you file and not enough is withheld from a paycheck. Payments are due four times a year, in April, June, September and January.
Last reviewed: October 2026
Due dates for 2027
- April 15, 2027
- June 15, 2027
- September 15, 2027
- January 2028 (mid-month)
Your last 2026 payment is due January 15, 2027. Hurricane relief can push dates back in some Florida counties. See our storm page.
How to avoid the penalty
You generally won't owe an underpayment penalty if your withholding and estimated payments add up to at least the smaller of:
- 90% of this year's tax, or
- 100% of last year's tax (110% if your income was over $150,000).
How to pay
- IRS Direct Pay or your IRS online account. Free, from your bank account.
- If you also have a W-2 job, you can raise your withholding instead. Withholding counts as if paid evenly through the year.
Not sure how much? See How much should I set aside from gig income?
Official source: IRS: Estimated taxes.
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Disclaimer: This page is general information, not tax advice. Every situation is different, and tax rules change. Reading this page doesn't make you a client.