Quarterly estimated taxes, 2027
Four dates, two calendars, who must pay. As of November 2026.
The payment dates
| Date | Level | What |
|---|---|---|
| Jan 15, 2027 | Federal | Estimated tax, 4th installment for 2026 Not due if the 2026 return is filed by February 1, 2027 with the entire balance due. |
| Jan 15, 2027 | Louisiana | Estimated individual income tax, 4th payment for 2026 |
| Apr 15 (rule) | Federal | Estimated tax, 1st installment for 2027 Confirm when the IRS publishes the 2027 Form 1040-ES. |
| Apr 15, 2027 | Louisiana | Estimated income tax, 1st payment for 2027 (individual and corporation) |
| Jun 15 (rule) | Federal | Estimated tax, 2nd installment for 2027 Confirm when the IRS publishes the 2027 Form 1040-ES. |
| Jun 15, 2027 | Louisiana | Estimated income tax, 2nd payment for 2027 (individual and corporation) |
| Sep 15 (rule) | Federal | Estimated tax, 3rd installment for 2027 Confirm when the IRS publishes the 2027 Form 1040-ES. |
| Sep 15, 2027 | Louisiana | Estimated income tax, 3rd payment for 2027 (individual and corporation) |
| Dec 15, 2027 | Louisiana | Estimated corporation income tax, 4th payment for 2027 |
The January 15, 2027 federal payment is the fourth installment for 2026. The 2027 federal voucher dates follow the statutory pattern and are marked (rule) until the IRS publishes the 2027 Form 1040-ES.
How estimated tax works
Federal: the 2026 Form 1040-ES applies when you expect to owe at least $1,000 for 2026 after withholding and refundable credits, and you expect withholding and credits to fall below the smaller of 90 percent of your 2026 tax or 100 percent of your 2025 tax (110 percent if 2025 adjusted gross income exceeded $150,000). The 2026 vouchers run April 15, June 15, September 15, 2026 and January 15, 2027, paid through an IRS online account, Direct Pay, EFTPS or the paper vouchers. Skip the January payment only if you file the 2026 return by February 1, 2027 and pay the whole balance with it.
Louisiana: the same four dates. Payments are required when state tax after credits and withholding is expected to exceed $1,000 (single filers) or $2,000 (joint filers), per the LDR declaration of estimated income taxes page. Farmers and fishermen who earn at least two-thirds of gross income from farming or fishing can pay once, by January 15.
What we do
Estimated payments are a planning output, not a scramble. Our year-round planning service sets the strategy before filing season begins, with a dedicated point of contact backed by the team. The calculators page has a quarterly estimated payments estimator if you want to size the payments yourself first.
Estimated payment questions
April 15, June 15, September 15 and January 15, on both the federal and the Louisiana calendar. When one of those dates falls on a weekend or legal holiday, the payment is on time the next business day.
Louisiana requires estimated payments when your state tax after credits and withholding is expected to exceed $1,000 for single filers or $2,000 for joint filers.
Three ways: the IT-540ES voucher with a check by mail, Louisiana File Online or LaTAP electronically, or a card payment through the LDR payment portal, which charges a fee.
The Department of Revenue publishes the underpayment penalty as 12 percent annually of the underpayment amount, for the period of the underpayment.
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