GigMoney Playbook

Quarterly Estimated Taxes for Gig Workers: 2026–27 Due Dates and How to Pay

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Educational only, not tax advice. GigMoney Playbook explains general IRS rules in plain English. The author is not a CPA, enrolled agent, attorney, financial advisor, or tax preparer. Your situation may be different, so check with a qualified tax professional before acting. Read our full disclaimer.

Last updated: October 23, 2026. All figures checked against IRS.gov on that date.

If you drive for DoorDash, Uber, or Instacart, or you freelance on the side, nobody is taking taxes out of your pay. That job falls to you, and the IRS expects it in installments during the year, not one big check in April. This guide covers quarterly estimated taxes for gig workers: who has to pay, the 2026–27 due dates, how to stay clear of the underpayment penalty, and exactly how to send a payment.

Quick answer: The next federal due date is January 15, 2027. That payment covers income you earned from September 1 through December 31, 2026 (IRS Form 1040-ES (2026); IRS: Manage taxes for your gig work).

What are quarterly estimated taxes?

The IRS describes estimated tax as the way you pay tax on income that has no withholding, and it specifically lists “earnings from self-employment, including gig economy work” (Form 1040-ES (2026)). Estimated payments cover more than income tax. They also cover self-employment tax, which is the Social Security and Medicare tax that independent contractors pay themselves (IRS: Estimated taxes).

A few basics to know up front:

Do you have to make estimated payments?

For 2026, you generally have to pay estimated tax when both of these are true (Form 1040-ES (2026)):

  1. You expect to owe at least $1,000 for 2026 after subtracting withholding and refundable credits.
  2. You expect your withholding and refundable credits to come in below the smaller of 90% of your 2026 tax or 100% of the tax shown on your 2025 return.

The “no tax last year” exception

You don’t have to pay estimated tax for 2026 if you were a U.S. citizen or resident alien for all of 2025 and had no tax liability for the full 12-month 2025 tax year (Form 1040-ES (2026)).

Have a W-2 job too?

If you also get a paycheck, the IRS says you may be able to skip estimated payments on your gig income by having your employer withhold more. You’d file a new Form W-4, and the Tax Withholding Estimator can help you pick the amount (IRS: Manage taxes for your gig work).

2026–27 estimated tax due dates

The four “quarters” aren’t equal in length. The second covers only two months, and the fourth covers four (IRS: Manage taxes for your gig work).

Tax year 2026 (confirmed by the IRS)

Payment Income earned during Due date Status as of Oct. 23, 2026
1st Jan. 1 – Mar. 31, 2026 April 15, 2026 Passed
2nd Apr. 1 – May 31, 2026 June 15, 2026 Passed
3rd June 1 – Aug. 31, 2026 Sept. 15, 2026 Passed
4th Sept. 1 – Dec. 31, 2026 Jan. 15, 2027* Next up

Sources: Form 1040-ES (2026) for the dates; IRS gig work page for the payment periods.

*You can skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay the full balance with it (Form 1040-ES (2026)).

Tax year 2027 (expected, not yet confirmed)

The IRS hadn’t released the 2027 Form 1040-ES as of October 23, 2026. The dates below follow the standard IRS schedule of April 15, June 15, September 15, and January 15, plus the rule that a deadline falling on a Saturday, Sunday, or legal holiday moves to the next business day (IRS: Manage taxes for your gig work). Check them against the 2027 form once it’s out.

Payment Income earned during Expected due date
1st Jan. 1 – Mar. 31, 2027 April 15, 2027 (Thursday)
2nd Apr. 1 – May 31, 2027 June 15, 2027 (Tuesday)
3rd June 1 – Aug. 31, 2027 Sept. 15, 2027 (Wednesday)
4th Sept. 1 – Dec. 31, 2027 January 2028. Jan. 15, 2028 is a Saturday, so the deadline moves to the next business day. Confirm the exact date with the IRS.

Tip: You don’t have to stick to four payments. The IRS says you can pay weekly, every two weeks, or monthly, as long as enough has gone in by the end of each period (IRS: Estimated taxes). Plenty of drivers find a small payment after each weekly payout easier than coming up with a large quarterly one.

How to avoid the underpayment penalty: the safe harbor rules

The IRS can charge a penalty if you don’t pay enough or pay late, even if you end up getting a refund (IRS: Estimated taxes). The penalty runs on each underpayment for every day it stays unpaid (Form 1040-ES (2026)).

Most people avoid the penalty if any one of these is true (IRS: Estimated taxes; Pub. 505 (2026)):

  • You owe less than $1,000 after withholding and credits, or
  • You paid at least 90% of this year’s tax, or
  • You paid at least 100% of last year’s tax. That rises to 110% if your 2025 AGI was over $150,000 ($75,000 if married filing separately) (Form 1040-ES (2026)).

Why the “last year” option helps gig workers: When your income jumps around, guessing 90% of this year’s tax is hard. The prior-year number is already printed on last year’s return, so you know the target from day one. Keep in mind that the safe harbor only protects you from the penalty. If you earned more this year, you’ll still owe the rest when you file (Form 1040-ES (2026), worksheet line 12c caution).

Uneven income? Look at annualizing

If most of your money comes in during one part of the year, the annualized income installment method may lower or eliminate some of your required payments. You file Form 2210 with Schedule AI to use it (Form 1040-ES (2026); Pub. 505, chapter 2).

How much should you pay?

The official tool is the 2026 Estimated Tax Worksheet inside Form 1040-ES. Some 2026 numbers that go into it:

  • Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household (IRS, IR-2025-103).
  • Federal brackets stay at 10%, 12%, 22%, 24%, 32%, 35%, and 37%. For a single filer, 10% applies to taxable income up to $12,400 and 12% to the amount over $12,400 up to $50,400 (IR-2025-103; 2026 Tax Rate Schedules in Form 1040-ES).
  • Social Security wage base: the 12.4% part of SE tax applies to the first $184,500 of combined wages and self-employment earnings in 2026 (Form 1040-ES (2026)).
  • Half of your SE tax is deductible when you figure adjusted gross income (IRS: Self-employment tax).

To see these numbers worked through with real math, read How Much Should a DoorDash Driver Set Aside for Taxes? (With a Worked Example).

How to pay: step by step

Paying from your bank account directly through the IRS is free (IRS Payments). Here are the main options.

Option 1: Your IRS Online Account (the IRS’s preferred option)

  1. Go to IRS.gov/Account and sign in, or create an account. New users should have a photo ID ready for identity verification.
  2. Choose to make a payment from your bank account, and pick estimated tax for tax year 2026.
  3. Pay the same day, or schedule the payment up to 365 days ahead.
  4. Your history shows up to 5 years of payments, estimated payments included, so you can confirm it went through.

Source: IRS: Online account for individuals; IRS Payments.

Option 2: IRS Direct Pay (no login needed)

  1. Go to IRS Direct Pay and select Make a payment under personal tax payments.
  2. Choose the payment type and reason (estimated tax, Form 1040-ES), then enter tax year 2026.
  3. Verify your identity with details from a prior year’s return. Direct Pay can’t confirm you with the current-year return you’re paying toward.
  4. Enter your bank information, review, and sign.
  5. Save your confirmation number or have it emailed to you. You’ll need it to look up, change, or cancel the payment. Changes or cancellations are allowed until two business days before the payment date.

Source: IRS: Direct Pay help. One catch: Direct Pay won’t work if you’ve never filed a federal return or you’re paying toward your first one. Use your Online Account or another method instead.

Option 3: EFTPS (only if you already have an account)

The IRS’s Electronic Federal Tax Payment System is free, but individual taxpayers can no longer open new EFTPS accounts. Existing users can keep using it for now, and the IRS points individuals to the Online Account instead (IRS: EFTPS).

Option 4: Debit card, credit card, or digital wallet

These work too, but the third-party processors charge a fee (Form 1040-ES (2026); IRS Payments).

Option 5: Check or money order by mail

  1. Use the 2026 payment voucher from Form 1040-ES. There’s one voucher for each due date.
  2. Make it payable to “United States Treasury,” and write “2026 Form 1040-ES” and your SSN on it.
  3. Mail it to the address for your state listed in the form. For example, Ohio residents send it to Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300.

Watch the postmark. The IRS warns that the postmark is the date USPS processes your envelope at a facility, which may be later than the day you drop it in the mailbox (Form 1040-ES (2026)). If you’re mailing close to the deadline, paying online is the safer choice.

Don’t forget state estimated taxes

Many states with an income tax run their own estimated payment system, and it’s separate from the IRS. Check your state’s tax agency site for its rules.

Ohio drivers: Ohio has its own estimated payments. The Ohio Department of Taxation’s 2026 instructions say you should make them if your expected Ohio tax, minus credits and Ohio withholding, is more than $500. The 2026 Ohio due dates match the federal ones: April 15, June 15, and Sept. 15, 2026, then Jan. 15, 2027 (Ohio 2026 IT 1040 ES instructions). Details and payment options are on the Ohio Department of Taxation estimated payments page.

Missed a payment? What to do now

  • Pay as soon as you can. The penalty adds up day by day while a payment is unpaid, so paying earlier keeps it smaller (Form 1040-ES (2026)).
  • Refigure your remaining payments using the worksheet and the “amended estimated tax” steps in Pub. 505, chapter 2.
  • Check for a waiver. The IRS may waive the penalty in certain cases, such as a casualty, disaster, or other unusual circumstance (IRS: Estimated taxes).

FAQ

Do I have to pay quarterly taxes if I only drive part-time?

Possibly. The test is how much tax you’ll owe, not how many hours you work. If you expect to owe $1,000 or more after withholding and credits, and none of the exceptions apply, estimated payments are generally required (Form 1040-ES (2026)). Separately, $400 or more in net self-employment earnings means you must file a return (IRS).

I didn’t get a 1099. Do I still owe tax on that income?

Yes. The IRS says gig income has to be reported even if it isn’t on a 1099-K, 1099-NEC, or other form (IRS Gig economy tax center).

What’s the easiest way to pay?

For most people, the IRS Online Account or Direct Pay. Both are free, both take payments straight from a U.S. bank account, and both can schedule payments up to 365 days ahead (IRS: Direct Pay help).

Will I get a penalty if I’m getting a refund anyway?

You still can. The IRS says late or too-small estimated payments can trigger a penalty even if you’re due a refund when you file (IRS: Estimated taxes).

Sources

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