Quarterly payments to the IRS and state for income not covered by withholding, such as self-employment, investment, or crypto income. Underpaying triggers a penalty even if you pay in full in April.
The underpayment penalty is calculated quarter by quarter, so catching up in April does not erase it. Safe harbor rules let you avoid the penalty by paying 100 percent of last year's tax (110 percent at higher incomes) or 90 percent of this year's, whichever is less.
April 15, June 15, September 15, and January 15 of the following year, adjusted for weekends and holidays.
Last reviewed September 10, 2026. Tax rules change; confirm current law before acting.
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