2026 Q1 Estimated Tax Payments Due April 15

For individuals, trusts, and corporations that make quarterly estimated tax payments, the deadline to make first quarter payments for tax year 2026 (January 1–March 31) is Wednesday, April 15.

Individuals who are self-employed or who expect to owe at least $1,000 in federal taxes for 2026 are generally required to make quarterly estimated payments. Corporations must do the same if they anticipate owing at least $500.

How to Pay

Most federal estimated tax payments can be made online at https://www.irs.gov/payments, or by mailing a check with an estimated tax voucher.

Corporations are required to make payments via electronic funds transfer, which can be completed at https://www.eftps.gov/eftps.

Don’t Forget State Payments

Many states have quarterly estimated payments due as well. For example:

• Florida – Corporate income tax estimates
• Georgia – PTE, composite, and individual tax estimates

While Tennessee does not have a state income tax on wages, certain entities—such as businesses subject to franchise and excise taxes—may still have state-level estimated payment requirements. Be sure to review your specific filing obligations or talk to a CPA.

Disaster Relief Extensions

Certain Tennessee taxpayers impacted by Winter Storm Fern may have until May 22, 2026 to make payments under IRS disaster relief provisions.

For the most up-to-date information and a full list of affected areas, visit the IRS’s Tax Relief in Disaster Situations page:https://www.irs.gov/newsroom/tax-relief-in-disaster-situations

For additional guidance on how to plan for and avoid unexpected tax liabilities, read our related article:https://www.hhmcpas.com/post/avoid-tax-surprises-how-to-plan-and-pay-estimated-taxes

If you’re unsure whether you need to make an estimated payment or have questions about eligibility for disaster-related extensions, reach out to your HHM advisor.

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