State estimated tax payment due dates for 2026
The short answer
Federal estimated payments for 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Most states use the same four dates. The exceptions matter: Delaware, Hawaii, Iowa, Virginia use their own dates. Idaho and Utah do not require estimated payments from individuals at all. A date that falls on a weekend or holiday moves to the next business day.
Every state, one table
| State | Installment dates (2026 tax year) | Voucher | Safe harbor | Pay online | Source |
|---|---|---|---|---|---|
| Alabama | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four installments; if the 15th falls on a Saturday, Sunday, or state holiday the due date is the following business day. Farmers (2/3 of gross income from farming) may pay all by January 15, 2027, or skip estimates by filing and paying by March 1, 2027. Underpayment penalty applies where the underpayment is at least $500. My Alabama Taxes supports online filing of Form 40ES. | Form 40ES | Pay the smaller of 90% of the current-year (2026) tax or 100% of the prior-year (2025) tax; substitute 110% for 100% if 2025 Alabama AGI exceeded $150,000 ($75,000 married filing separately). | myalabamataxes.alabama.gov | revenue.alabama.gov |
| Arizona | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four installments as printed in the 2026 Form 140ES booklet; Pay on AZTaxes.gov by selecting '140ES: Estimate Payments'; do not mail the voucher if paying online. Small Business Income filers use Form 140ES-SBI. | Form 140ES | Estimated payments plus Arizona withholding must total at least 90% of the tax due for the current year or 100% of the tax due for the prior year; no penalty or interest is assessed if the Arizona tax due on the return is less than $1,000. | aztaxes.gov | azleg.gov |
| Arkansas | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Voucher due dates printed on the 2026 AR1000ES are 04/15/2026, 06/15/2026, 09/15/2026 and 01/15/2027; weekend or holiday due dates are timely if postmarked the next business day. Farmers (2/3 of gross income from farming) may file the declaration and pay by the 15th day of the 2nd month after year end, or file the return and pay in full by the 15th day of the 3rd month. If first liable after April 15 the remaining installments are 1/3, 1/2 or all of the estimate on the next due date. | Form AR1000ES | Estimate and pay at least 90% of the tax actually due on each quarterly due date; the 10% per annum underestimate penalty is computed on the lesser of the current year's tax liability or the previous year's tax liability (i.e., paying 100% of prior-year tax also avoids penalty). | atap.arkansas.gov | dfa.arkansas.gov |
| California | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 California installments are NOT equal: 30% due April 15, 2026; 40% due June 15, 2026; 0% due September 15, 2026; 30% due January 15, 2027. The 110% limit on using prior-year tax does not apply to farmers or fishermen. FTB page (last updated 01/21/2026) still shows stale text in the mailing instructions ('Write ... 2024 Form 540-ES'); use the 2026 540-ES vouchers. Pay via FTB Web Pay; MyFTB shows payments already made. | Form 540-ES | Pay the smaller of 90% of current-year tax or 100% of prior-year tax (including AMT); if prior-year California AGI exceeds $150,000 ($75,000 MFS) use 110% of prior-year tax instead of 100%; if current-year California AGI is $1,000,000 or more ($500,000 MFS) you must pay 90% of current-year tax. | ftb.ca.gov | ftb.ca.gov |
| Colorado | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four equal installments; if the due date falls on a Saturday, Sunday or legal holiday payment is due the next business day. Farmers/fishermen who file and pay in full by March 1 are excepted from penalty. Underpayment penalty computed on DR 0204. The Department strongly recommends paying online via Revenue Online (no login required). | Form DR 0104EP | Required annual payment is the smaller of 70% of actual net Colorado tax, 100% of prior-year net Colorado tax (only if prior-year federal AGI was $150,000 or less, $75,000 MFS), or 110% of prior-year net Colorado tax; farmers/fishermen (2/3 of income) 50% of actual net tax. | colorado.gov | tax.colorado.gov |
| Connecticut | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Underpayment interest is 1% per month until the earlier of April 15, 2027 or payment. Connecticut has no 110% high-income rule. Farmers and fishermen make a single payment due January 15, 2027. | Form CT-1040ES | Required annual payment is the lesser of 90% of the tax shown on the 2026 Connecticut return or 100% of the tax shown on the 2025 return (if it covered 12 months); farmers and fishermen use 66 2/3% instead of 90%. | portal.ct.gov | portal.ct.gov |
| Delaware | April 30, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Delaware's first installment is April 30 (not April 15); the remaining installments are June 15, September 15 and January 15. Underpayment penalty is 1 1/2% per month. Farmers/fishermen (2/3 of gross income) may file the declaration and pay by January 15 and file the return by April 30, or file and pay in full by March 1. Credit-card payments capped at $10,000 via the portal. Fiscal-year filers: 30th day of 4th month, 15th day of 6th and 9th months, 15th day of 1st month of next year. | Form PIT-EST (formerly Form 200-ES) | No penalty if each installment is timely and totals at least 90% (66 2/3% for farmers and fishermen) of the current-year tax, or 100% of the prior-year tax (110% if prior-year federal AGI exceeded $150,000, $75,000 MFS); no estimate required if there was no tax liability for the preceding 12-month year. | tax.delaware.gov | revenuefiles.delaware.gov |
| District of Columbia | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 DC's prior-year safe harbor is 110% for everyone; there is no 100% tier. Underpayment interest is 10% per year compounded daily. If you file your DC return by January 15 you pay the balance with the return and do not send the last voucher. | Form D-40ES | No underpayment interest if withholding, credits and estimated payments equal at least 90% of 2026 DC income tax or 110% of 2025 DC income tax for a 12-month period. | mytax.dc.gov | otr.cfo.dc.gov |
| Georgia | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four equal installments; weekend/holiday due dates roll to the next day that is not a weekend or holiday. Farmers/fishermen (2/3 of gross income) may instead file the return and pay in full by March 1. Not required if extra withholding is arranged with the employer. The 2026 form still labels the exemption table 'for tax year 2025'. | Form 500-ES | Not stated in the 500-ES instructions; underpayment penalty is computed on Form 500 UET. | gtc.dor.ga.gov | dor.georgia.gov |
| Hawaii | April 20, 2026 · June 20, 2026 · September 20, 2026 · January 20, 2027 Hawaii uses the 20th: April 20, June 20, September 20 and January 20. The January 20 payment is not required if you file the return and pay in full by January 31, 2027. Due-date and safe-harbor source is Tax Facts 2019-3 (still the Department's current estimated-tax publication). Current Form N-200V is Rev. 2025 (files.hawaii.gov/tax/forms/current/n200v_f.pdf); no 2026-specific voucher exists because N-200V is a generic payment voucher. Fiscal-year filers: 20th day of the 4th, 6th, 9th months and 1st month of the next year. The state prints 06/20; when it falls on a weekend the payment is due the next business day. The state prints 09/20; when it falls on a weekend the payment is due the next business day. | Form N-200V | Pay the smaller of 60% of the current-year tax or 100% of the prior-year tax (prior-year return must cover 12 months); penalty figured on Form N-210. | hitax.hawaii.gov | files.hawaii.gov |
| Idaho | Not required; prepayments optional No installment schedule; Idaho publishes no quarterly due dates for individuals. Form 51 (EFO00092, rev. 09-18-2025) has checkboxes for tax year 2025 (extension) and 2026 (estimated payments). Online payment options are Quick Pay (no login) or Taxpayer Access Point (idahotap.gentax.com/TAP/_/). | Form 51 (Estimated Payment of Individual Income Tax) | Not applicable (no underpayment-of-estimated-tax penalty for individuals); for an automatic filing extension you must pay at least 100% of the prior-year tax or 80% of the current-year estimated tax by April 15. | idahotap.gentax.com | tax.idaho.gov |
| Illinois | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four equal installments, or pay all on April 15, 2026; fiscal-year filers adjust dates. Exceptions: taxpayers 65 or older permanently living in a nursing home, and farmers (2/3 of federal gross income from farming). Illinois has no 110% high-income tier. Pub 105 covers estimated payment requirements. | Form IL-1040-ES | No late-payment penalty if you pay at least 90% of this year's tax or at least 100% of last year's tax in four equal timely installments. | mytax.illinois.gov | tax.illinois.gov |
| Indiana | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four installments; if the due date falls on a national or state holiday, Saturday or Sunday, pay online or postmark by the next business day. Penalty is 10% of the underpayment for each installment period, computed on Schedule IT-2210 (or IT-2210A annualized). Farmers/fishermen (2/3 of gross income) see Information Bulletin #3. DOR page is undated (generic schedule, not year-specific). | Form ES-40 | Credits including estimated payments must be at least 90% of this year's tax or 100% of last year's tax (110% of last year's tax if federal AGI exceeds $150,000 single or joint, $75,000 married filing separately). | intime.dor.in.gov | in.gov |
| Iowa | April 30, 2026 · June 30, 2026 · September 30, 2026 · January 31, 2027 Iowa uses month-end dates. The state prints 01/31/2027 for the fourth installment; when a due date falls on a weekend the payment is due the next business day. The threshold rose from $200 to $1,000 for tax years beginning on or after January 1, 2026. Farmers and fishers may pay all by January 15, 2027 and file by April 30, or file and pay in full by March 1, 2027. | Form IA 1040ES | Pay 100% of the prior-year Iowa tax (110% if prior-year federal AGI plus Iowa decoupling adjustments exceeded $150,000, or $75,000 married filing separately), or at least 90% of the current-year tax on annualized income (Form IA 2210). | govconnect.iowa.gov | revenue.iowa.gov |
| Kansas | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four vouchers; when the due date falls on a Saturday, Sunday or legal holiday substitute the next regular workday. The January 15, 2027 installment is not required if the 2026 return is filed and paid in full by January 31, 2027. Farmers/fishers: single payment due January 15, 2027, or file and pay by March 1, 2027. Kansas has no 110% high-income tier. Online payment also available by logging in to the Kansas Customer Service Center from ksrevenue.gov. | Form K-40ES | No penalty if each payment is timely and total payments and credits are at least 90% (66 2/3% for farmers and fishers) of 2026 tax, or at least 100% of 2025 tax (12-month return with a liability), or at least 90% of tax on annualized income (Schedule K-210). | kansas.gov | ksrevenue.gov |
| Kentucky | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Four installments; If first liable later in the year the remaining installments are 3, 2 or 1 (September 2 to December 31 liability is paid in full January 15, 2027). The file is named '740-ES Instructions (2025).pdf' but its content is 42A740-S4 (9-25) 'Instructions for Filing Estimated Tax Vouchers 2026'; the 2026 vouchers are at revenue.ky.gov/Forms/740es%202026.pdf. No estimate required if you had no Kentucky liability for the full 12-month 2025 year. Farmers/fishermen may pay all by January 15, 2027 or file and pay by March 1, 2027. Online estimated payments accept ACH only; e-filers can schedule debits. | Form 740-ES (42A740-S4 instructions) | Withholding and credits must be at least the smaller of 90% of 2026 tax or 100% of 2025 tax (12-month return); substitute 110% for 100% if 2025 Kentucky AGI exceeded $150,000 ($75,000 MFS, not for farmers); farmers and fishermen substitute 66 2/3% for 90%. | epayment.ky.gov | revenue.ky.gov |
| Louisiana | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Pay in full with the declaration or in four equal installments; The January 15 declaration/installment is excused if the return is filed and paid in full by January 31, 2027. Underpayment penalty is 12% per year of the underpayment. Farmers/fishermen (2/3 of gross income) may pay all by January 15, 2027 or file and pay by March 1, 2027. Payment options also include Louisiana File Online and the credit-card portal. Louisiana has no 110% high-income tier. | Form IT-540ES | No underpayment penalty on an installment if cumulative timely payments equal at least the lesser of 100% of the prior-year tax (12-month year), the tax that would have been due for the prior year on current facts, or 90% (66.66% for farmers and fishermen) of the current-year tax on an annualized basis. | latap.revenue.louisiana.gov | legis.la.gov |
| Maine | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Farmers and fishermen (at least two-thirds of estimated AGI from farming or fishing) may pay a single installment by January 15, 2027, or skip estimates by filing the 2026 return and paying in full by March 1, 2027. For tax years beginning in 2026 a 2% surcharge applies to Maine taxable income above $1,000,000 for single filers. | Form 1040ES-ME | No underpayment penalty if each installment is paid on time and total estimated tax paid equals 90% (66 2/3% for farmers and fishermen) of the current-year tax or 100% of the prior-year tax when that year was a 12-month year. | revenue.maine.gov | maine.gov |
| Maryland | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Maryland's prior-year safe harbor is 110% for everyone; there is no 100% option. Farmers and fishermen may file one declaration with full payment by January 15, 2027, or file the return and pay by March 1, 2027. The January 15 installment is not required if you file the 2026 return and pay the balance by January 31, 2027. Form PV is not needed when paying electronically. Payments moved to Maryland Tax Connect on September 1, 2026; the older iFile page is read-only. | Form PV | No underpayment interest if the tax after Maryland withholding is $500 or less, or if withholding plus timely estimated payments equal at least 110% of last year's tax or 90% of the current year's tax. | marylandcomptroller.gov | marylandcomptroller.gov |
| Massachusetts | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Massachusetts uses an 80% current-year threshold rather than 90%, and has no safe harbor for first-year filers. The DOR estimated payments web page lists June 16, 2026 for the second installment while Form 1-ES prints June 15, 2026; pay by June 15 to be safe. Farmers and fishermen avoid the penalty by paying the full amount due on or before March 1. | Form 1-ES | You must pay at least 80% of the current-year tax (66.67% for farmers and fishermen) through withholding and estimates, or pay estimates plus withholding that equal or exceed the prior-year tax when the prior year was a full 12 months and a Massachusetts return was filed. | mass.gov | mass.gov |
| Michigan | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Payments received after a due date are applied to the following quarter. Penalty is 25% for failing to file estimates or 10% of underpaid tax per quarter; interest is 1% above prime. Farmers, fishermen and seafarers have other filing options described in the MI-1040 instruction booklet. | Form MI-1040ES | No penalty or interest for underpaid estimates if tax paid through credits and withholding is at least 90% of the current-year tax, 100% of the prior-year tax, or 110% of the prior-year tax if prior-year AGI was more than $150,000 ($75,000 married filing separately). | michigan.gov | michigan.gov |
| Minnesota | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Farmers and commercial fishermen (two-thirds of gross income from farming or fishing) owe no penalty if they pay the entire tax by March 1 of the following year or two-thirds of it by January 15. The January 15 payment is not needed if you file the return and pay in full by January 31. | Individual Estimated Tax Payment voucher, printed from the department's Payment Voucher System | To avoid the underpayment penalty you must pay, through withholding and timely estimates, the lesser of 90% of the current-year tax (66.7% for farmers and commercial fishermen) or 100% of the prior-year tax (110% if federal AGI is more than $150,000). | revenue.state.mn.us | revenue.state.mn.us |
| Mississippi | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Underpayment or late payment carries interest of 1/2% per month from the due date until paid. Farmers and fishermen owe no interest if 80% of the estimate is paid by the 15th day of the first month after year end or the return is filed and paid by the first day of the third month after year end. Form 80-106 is also the return and extension payment voucher. | Form 80-106 | Estimated payments plus withholding must be at least 80% of the annual income tax liability; Mississippi publishes no prior-year percentage alternative. | tap.dor.ms.gov | dor.ms.gov |
| Missouri | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Farmers with at least two-thirds of estimated Missouri gross income from farming may file and pay in one installment by January 15 or file the return and pay in full by March 1. The January 15 declaration is not required if you file a voucher and pay by January 31. | Form MO-1040ES | No addition to tax if each installment is paid on time and total payments equal or exceed the tax shown on the preceding year's 12-month return or 90% (66 2/3% for farmers) of the current-year tax. | dor.mo.gov | dor.mo.gov |
| Montana | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 No estimates are required if you were not required to file a Montana return the prior year, your prior 12-month year had zero Montana liability, you retired at age 62 or older (year of retirement plus one more year), you became disabled in the prior or current year, or at least two-thirds of your gross income is from farming and ranching. | Worksheet ESW (Montana Estimated Tax, in Publication 1); mailed payments use the individual income tax payment voucher | Each installment is the lesser of one-fourth of the prior-year tax (full-year prior return required) or one-fourth of 90 percent of the current-year tax. | tap.dor.mt.gov | revenuefiles.mt.gov |
| Nebraska | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Farmers, ranchers and fishermen (two-thirds of gross income) may pay in full by January 15, 2027, or file and pay by March 1, 2027 and skip estimates. Online payments must be confirmed before 5:00 p.m. Central on the due date. | Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Vouchers | Payments including withholding must equal at least 90% (66 2/3% for farming, ranching, and fishing) of the current-year tax after credits, 100% of the prior-year Nebraska tax if federal AGI was $150,000 or less, or 110% of the prior year's tax if prior-year federal AGI exceeded $150,000. | revenue.nebraska.gov | revenue.nebraska.gov |
| New Jersey | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Taxpayers with gross income at or below the filing threshold ($20,000 joint or head of household; $10,000 single or married filing separately) need not make estimated payments. Farmers may pay in full by January 15, 2027. | Form NJ-1040-ES, Declaration of Estimated Tax | Underpayment interest is not charged if you paid, through withholding and timely estimated payments, at least 80% of the current year's tax (66 2/3% for farmers) or 100% of the prior full-year New Jersey tax. | www1.state.nj.us | nj.gov |
| New Mexico | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 The PIT-ES voucher is not tax-year specific. Farmers and ranchers (two-thirds of gross income) may make one estimated payment by January 15 of the following year or file and pay in full by March 1. | Form PIT-ES, Personal Income Tax Estimated Payment Voucher | The required annual payment is the lesser of 90% of the tax on the current year's return or 100% of the tax on the prior year's return if a full-year New Mexico return was filed for the prior year. | tap.state.nm.us | tax.newmexico.gov |
| New York | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 The January 15, 2027 payment is not required if the 2026 return is filed and paid in full by January 31, 2027. IT-2105 also covers New York City, Yonkers and MCTMT estimated payments. | Form IT-2105, Estimated Tax Payment Voucher for Individuals | Timely payments must total at least 90% (66 2/3% for farmers and fishermen) of the tax shown on the 2026 return, or 100% of the tax shown on the 2025 return (110% if 2025 New York AGI exceeds $150,000, or $75,000 if married filing separately), or 90% of tax on annualized income. | tax.ny.gov | tax.ny.gov |
| North Carolina | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 The January 15 payment is not required if Form D-400 is filed and the balance paid by January 31. Farmers and commercial fishermen may pay in full by January 15 or file and pay by March 1. Underpayment interest is computed on Form D-422. | Form NC-40, North Carolina Individual Estimated Income Tax | eservices.dor.nc.gov | ncdor.gov | |
| North Dakota | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Qualified farmers may instead pay the full estimated tax by January 15, 2027. | Form ND-1ES, Estimated Income Tax for Individuals | Interest is charged on any underpayment unless withholding plus estimated payments reach the smaller of 90% of the 2026 net tax liability (66 2/3% for qualified farmers) or 100% of the 2025 net tax liability. | tap.tax.nd.gov | tax.nd.gov |
| Ohio | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 School district estimated tax uses the same coupon and schedule. An alternative to estimates is filing a revised Ohio IT 4 to increase withholding. Underpayment interest is computed on Ohio form IT/SD 2210. | Ohio IT 1040ES (paper payments use the Ohio Universal Payment Coupon) | myportal.tax.ohio.gov | tax.ohio.gov | |
| Oklahoma | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Estates and farmers (at least two-thirds of gross income from farming) are not required to make estimated payments. Uneven income may use the annualized installment method on Form OW-8-ES-SUP. | Form OW-8-ES, Oklahoma Individual Estimated Tax Declaration | Underpayment interest (20% per year) applies if tax liability exceeds withholding by $500 or more and timely estimated payments plus withholding are not at least 70% of the current-year tax liability or 100% of the prior-year tax liability; no interest if the tax shown on the return is less than $1,000. | oktap.tax.ok.gov | oklahoma.gov |
| Oregon | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Farmers and commercial fishermen are exempt if at least two-thirds of gross income is from farming or fishing. Bank-account payments through Revenue Online are free; card payments carry a fee. | Form OR-40-V (mark the Estimated payment box); instructions in Publication OR-ESTIMATE | Underpayment interest is avoided if required payments equal 90% of the 2026 tax after all credits, or 100% of the 2025 tax after all credits (the 2025 return must be filed first and cannot be a short-year return), or 90% of the tax on 2026 annualized income. | revenueonline.dor.oregon.gov | oregon.gov |
| Pennsylvania | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 The commonly cited $8,000 threshold applied through 2023; it is $14,000 of non-withheld income for 2026, rising to $17,000 in 2027 and $20,000 in 2028. Farmers may pay all estimated tax by January 15, 2027 or file and pay in full by March 1, 2027. Payments of $15,000 or more must be made electronically. | PA-40 ES (I), Declaration of Estimated Personal Income Tax; instructions REV-413 (I) | No underpayment penalty if timely payments and credits at least equal 3.07% times the net taxable income on the prior-year PA-40 (full-year resident return required), or if for each installment period payments are at least 90% of the actual tax due on income earned in that period. | mypath.pa.gov | pa.gov |
| Rhode Island | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Dates and the $250 threshold come from R.I. Gen. Laws 44-30-56 and 44-30-55 and the 80% rule from 44-30-84; confirm the safe-harbor wording on the RI-1040ES instructions before relying on it. | RI-1040ES, Rhode Island Resident and Nonresident Estimated Payment Coupons | Underpayment interest is computed on the amount by which payments and credits are less than 80% of each installment when due; no interest is due if an exception under IRC 6654(e)(1) or (2) would apply to the corresponding Rhode Island amounts. | taxportal.ri.gov | webserver.rilegislature.gov |
| South Carolina | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Instead of the January 15 payment you may file the SC1040 by February 1 and pay in full. Farmers and commercial fishermen may pay all estimated tax by January 15, 2027 or file and pay by March 1, 2027. Act 110 (2026) changed South Carolina to two brackets for 2026 returns; account for the April and June payments when computing the September 15, 2026 installment. | SC1040ES, Individual Declaration of Estimated Tax | A penalty may apply if you do not pay at least 90% of the total tax due; generally avoided by timely payments equal to 100% of the tax shown on the prior-year SC1040, or 110% of last year's tax if prior-year adjusted gross income exceeded $150,000. | dor.sc.gov | dor.sc.gov |
| Utah | Not required; prepayments optional No quarterly due dates exist. Prepayments can be made any time via TAP or by mailing TC-546; the only deadline that matters is the return's original due date. | TC-546, Individual Income Tax Prepayment Coupon | No underpayment-of-estimated-tax penalty regime for individuals; to get the automatic extension without penalty you must prepay by the original due date 90% of the current year's tax, 100% of the prior year's tax liability, or 90% of the current year's tax if you had no prior-year Utah liability or are a first-time filer. | tap.utah.gov | incometax.utah.gov |
| Vermont | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Individuals receiving two-thirds of their income from farming or fishing are not required to make estimated payments. Self-employment income earned in Vermont must include the 0.11% Child Care Contribution in each estimated payment. | Form IN-114, Individual Income Estimated Tax Payment Voucher | To avoid underpayment penalty and interest, estimated payments must be either 100% of last year's tax liability or 90% of this year's tax liability; no penalty if the tax liability due is less than $500. | myvtax.vermont.gov | tax.vermont.gov |
| Virginia | May 1, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Q1 is due May 1 (Virginia's individual return date), not April 15. Farmers, fishermen and merchant seamen need only pay Voucher 4 by January 15, 2027, or file and pay in full by March 1, 2027. Electronic payment is mandatory once any installment exceeds $1,500 or total annual liability exceeds $6,000. | Form 760ES, Virginia Estimated Income Tax Payment Vouchers for Individuals | An addition to tax applies if at least 90% (66 2/3% for farmers, fishermen, merchant seamen) of the total tax is not paid through timely withholding or installments; exceptions include installments equal to the prior year's tax liability, 90% of annualized or actual income, or total installment underpayments of $1,000 or less. | tax.virginia.gov | tax.virginia.gov |
| West Virginia | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 The fourth installment is not required if you file and pay in full by January 31. | Form IT-140ES, Individual Estimated Income Tax Payment | A penalty applies if you have not prepaid at least 90% of your estimated tax by the due dates, unless you meet an exception: liability under $600, prepaying 100% of the prior year's tax installment by installment, paying the annualized-income amount, or no prior-year liability. | mytaxes.wvtax.gov | tax.wv.gov |
| Wisconsin | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 Farmers and fishers may pay in full by January 15, 2027 or file and pay by March 1, 2027 with no estimates. The fourth installment is not required if the 2026 return is filed and paid by January 31, 2027. | Form 1-ES, Wisconsin Estimated Income Tax Voucher | If you do not prepay at least 90% of your 2026 tax liability or 100% of your 2025 tax, whichever is smaller, you may be subject to interest on the underpayment; no payments required if the amount owed after withholding is under $500. | tap.revenue.wi.gov | revenue.wi.gov |
States with no individual income tax
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming do not levy a broad individual income tax, so there are no state estimated payments. Federal estimates still apply. Washington's capital gains excise tax and New Hampshire's repealed interest and dividends tax are covered on their state pages.
Frequently asked questions
When are state estimated tax payments due in 2026?
Most states follow the federal schedule for 2026: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Delaware, Hawaii, Iowa, Virginia set different dates. Idaho and Utah do not require estimated payments. The table above lists every state.
Do I have to make state estimated payments if I make federal ones?
Usually yes, if you expect to owe state tax above the state's threshold after withholding and credits. Each state sets its own threshold and safe-harbor rule; the table links to the state's own page for each.
What happens if I miss a state estimated payment?
Most states charge an underpayment penalty computed from the missed installment to the earlier of the payment date or the return due date. Paying the shortfall as soon as possible limits the penalty. The safe-harbor column shows how much you can pay to avoid it entirely.
Dates move to the next business day when they fall on a weekend or holiday. Each row links to the state source it was checked against. Confirm with the state before relying on a date. This is general information, not tax advice.