Companion to "Quarterly estimates, without the fear."
A quarterly payment is a shipment: money already set aside, sent with a confirmation number you file and forget. The four dates below are the 2026 installment dates for income earned in 2026, verified at the Taxpayer Advocate Service. Note the second period covers only April and May. Each reminder goes on the calendar a week ahead, recurring annually.
Federal installments
Due date
Tax-account balance before
Amount sent
Method (Direct Pay / EFTPS)
Confirmation number
Balance after
April 15, 2026
$
$
$
June 15, 2026
$
$
$
September 15, 2026
$
$
$
January 15, 2027
$
$
$
State installments (your state revenue department's dates and portal)
Due date
Amount sent
Method
Confirmation number
$
$
$
$
How much to send (safe harbors)
90% of the current year's tax, or 100% of the tax shown on the prior-year return, whichever is smaller
My prior-year total: $
Prior-year AGI over $150,000 ($75,000 if married filing separately): the prior-year shield costs 110%
☐ applies
Balance due under $1,000 after withholdings and credits: no penalty at all
☐ noted
Owe at least $1,000 expected for the year: the IRS expects the four installments
☐ noted
The prior-year safe harbor is the first-year owner's best friend: a modest salaried-year bill paid across four installments can satisfy it completely. The catch sits in April: the true balance still comes due at filing. The shield protects against penalties, not the tax; the set-aside percentage keeps running regardless.
Confirmation storage
One place for every confirmation number (phone note / email folder / money binder page)
At filing: four payments, four dates, reported without bank-statement archaeology
☐ Ready
Balance came up short at a payment date? That is instrumentation, not emergency: revise the percentage or the profit guess