Estimated tax due dates 2027: April 15, June 15, September 15 and January 18, 2028 (expected)

When are 2027 estimated tax payments due?

The 2027 estimated tax payments are expected to be due April 15, 2027, June 15, 2027, September 15, 2027 and January 18, 2028. These are projected dates: the IRS confirms them only when it publishes the 2027 Form 1040-ES, which had not happened as of October 20, 2026.

The method behind the projection is simple. Publication 505 sets the general due dates as April 15, June 15, September 15 and January 15 of the next year, and moves any date that falls on a Saturday, Sunday or legal holiday to the next business day. We applied that rule to the 2027 and 2028 calendars.

Why is the last 2027 payment due January 18, 2028?

January 15, 2028 falls on a Saturday. The next weekday, Monday, January 17, 2028, is Martin Luther King Jr. Day, a federal holiday. That pushes the fourth 2027 installment to Tuesday, January 18, 2028.

So yes, the January payment is still the last one for tax year 2027; it simply lands three days later than usual. The file-early alternative should also carry over: under the Pub. 505 rule, filing your 2027 return and paying in full by January 31, 2028, a Monday, would replace the fourth payment. Treat both dates as expected until the 2027 form confirms them.

When does the 2027 Form 1040-ES come out?

The IRS usually releases the next year's Form 1040-ES in January or February. For comparison, the 2026 version is dated February 12, 2026. Until the 2027 version appears, the vouchers, tax rate schedules and worksheet for 2027 do not exist.

The numbers inside the form come from a separate release. The 2027 tax brackets, standard deduction and other inflation-adjusted amounts are not yet announced; the IRS normally publishes them in a revenue procedure in October or November, as it did on October 9, 2025 for tax year 2026, and the 2027 release is expected in late October or early November 2026. Our page on when 2027 tax brackets are released tracks that.

Do states use the same estimated tax dates in 2027?

Many states follow the federal quarterly schedule, but not all use the same amounts per installment, and states without a tax on wages have nothing to prepay. Check your own state's estimated tax form each year; our state income tax rates page lists which states tax wages.

California is the clearest example of a different pattern. For 2026, the Franchise Tax Board uses the same four dates but requires 30% of the annual amount in April, 40% in June, nothing in September and 30% in January (2026 Form 540-ES instructions). Taxpayers with California AGI of $1,000,000 or more ($500,000 married/RDP filing separately) must base payments on current-year tax. More on the state's rates is on our California income tax brackets page.

Planning your first 2027 quarterly tax payment

The first quarterly taxes of 2027 fall on the same day as the regular filing deadline for your 2026 return, April 15, 2027. That overlap is useful, because the 2026 return gives you the prior-year tax figure for the 2027 safe harbor.

1. Finish your 2026 return and note the total tax and AGI.
2. Apply the safe harbor estimated tax test: 100% of the 2026 tax, or 110% if 2026 AGI exceeded $150,000 ($75,000 married filing separately), based on the 2026 rule; confirm the 2027 form keeps those figures.
3. Subtract the income tax you expect to have withheld in 2027 and divide the rest by four.
4. If your 2026 return shows a refund, you can apply some or all of it to 2027 estimated tax. Filed on time, that credit counts as paid on April 15, 2027.
5. Schedule the April payment and, if your income is steady, the other three at the same time.

One caution on applying a refund: once credited to 2027 estimated tax, that money cannot be refunded until you file your 2027 return, and it cannot be used to pay any other bill (Pub. 505).

Where to check the 2026 dates you still owe

Before 2027 starts, one 2026 payment remains: January 15, 2027. The periods, the file-early exception and the late-payment math are on our 2026 estimated tax due dates page, and the full process is in our estimated taxes guide.