This article is for information only and is not tax advice.
This article answers the question "Did you make any estimated tax payments during 2026 which you paid directly to the IRS yourself and not through your employer?" It explains what estimated tax payments are and which payments to include. It's for anyone who files a federal tax return in Sprintax Returns.
What are estimated tax payments?
Estimated tax is the method that you use to pay tax on income that isn't subject to withholding. You make these payments directly to the IRS yourself.
Which payments does this question ask about?
The question asks about payments that meet all of the following conditions:
You paid the money directly to the IRS.
You paid the money yourself, and not through your employer.
You made the payment during 2026.
You paid the money as an estimated tax payment for tax year 2026.
Which payments don't count?
The following payments aren't estimated tax payments for this question:
Tax that your payer withheld from your US income during the year.
A balance due that you paid on your federal income tax return for the previous year.
Payments that you made to a state tax office.
How do I make and find estimated tax payments?
You can pay estimated tax in any of the following ways:
Through your IRS online account, which also shows your payment history.
With IRS Direct Pay, which transfers money from your checking or savings account at no cost.
With the Electronic Federal Tax Payment System (EFTPS).
With a debit card, credit card, or digital wallet. The payment provider charges a fee.
By check or money order, which you mail with a payment voucher from Form 1040-ES (NR).
To find the amount that you paid, check your IRS online account, your payment confirmations, or your bank statements. Add up all of your estimated tax payments for tax year 2026.
When are estimated tax payments due?
If you have wages subject to withholding, the due dates for tax year 2026 are in the following table.
| Payment | Due date |
|---|---|
| 1st payment | 15 April 2026 |
| 2nd payment | 15 June 2026 |
| 3rd payment | 15 September 2026 |
| 4th payment | 15 January 2027 |
If you have no wages subject to withholding, you can pay all of your estimated tax by 15 June 2026. You can also pay in three installments: one half by 15 June 2026, one quarter by 15 September 2026, and one quarter by 15 January 2027.
Who must pay estimated tax?
You must pay estimated tax for 2026 if you expect to owe at least $1,000 in tax for 2026 after you subtract your withholding and refundable credits. The IRS can apply a penalty if you don't pay enough estimated tax or don't pay on time.