Third-Quarter Estimated Taxes Are Due September 15: A Plain Guide

Why September 15 matters for you

If you get income with no tax withheld, the IRS often expects you to pay tax on it during the year, not just at tax time. That is what estimated taxes are.

The third-quarter payment is due September 15. Making it on time helps you avoid a penalty later and keeps your tax bill from piling up all at once.

This is not a new fee or a special program. It is the regular way the IRS collects tax on income like self-employment, freelance work, side gigs, rent, interest, and some retirement or investment income.

Who usually needs to pay

You may need to make estimated payments if you expect to owe tax when you file and not enough is being withheld from a paycheck.

This often includes people who are self-employed, run a small business, drive for apps, sell online, or earn money as an independent contractor.

It can also include people with income from investments, rental property, or a pension where no tax is being taken out. If a regular job already withholds enough, you may not need to do this at all.

What you actually do

An estimated payment is you sending the IRS part of the tax you expect to owe for the year. You can pay online, by phone, or by mail.

The IRS lets you pay directly for free. You do not need to hire anyone or pay a middleman to make a payment. Some private services charge fees, but the official IRS payment tools are free to use.

If you are not sure how much to send, the IRS provides worksheets and its own free tools to help you estimate. When in doubt, a tax professional or the free IRS Free File and VITA programs can help.

A quick note on the news

You may see headlines about new IRS proposed rules, like the one published in the Federal Register on September 11, 2026, about deductions and foreign source income. That rule mainly affects corporations operating abroad, not everyday taxpayers making a quarterly payment.

Public comments on that proposed rule are open until November 10, 2026. It does not change the September 15 estimated-tax deadline for individuals.

Frequently asked questions

What if I miss the September 15 date?

You can still pay as soon as possible. Paying late may add a penalty, but sending the payment quickly usually keeps the penalty smaller. Check IRS.gov for the current details.

Do I have to pay someone to make an estimated payment?

No. The IRS lets you pay directly online for free using Direct Pay or your online account. Paid services are optional and not required.

How do I know how much to send?

The IRS provides a free estimated tax worksheet and tools. Free help is also available through IRS Free File and the VITA program for those who qualify.

Does the new IRS foreign income rule affect me?

Probably not. That proposed rule mainly affects corporations operating in foreign countries. It does not change the September 15 estimated-tax deadline for individuals.