There are four ways to pay the IRS quarterly. The fastest and most reliable is IRS Direct Pay — free, no account needed, takes 5 minutes. This guide walks through each method so you never miss a deadline or pay a fee you don't have to.
This covers income earned June 1 – August 31, 2026. Set a reminder now — or better yet, schedule the payment today for September 15 using IRS Direct Pay.
Before you pay, you need to know the amount. Use the free 1099 tax calculator to get your estimated annual tax, then divide by 4 for each quarterly payment.
If you don't know your exact income yet, use the safe harbor method: pay 25% of what you paid in total taxes last year. As long as you pay 100% of last year's tax (110% if prior-year AGI exceeded $150,000), you avoid any underpayment penalty — even if you end up owing more at filing.
Free, instant, no account required. Bank account needed. Works on desktop and mobile.
Open directpay.irs.gov or go to irs.gov and search "Direct Pay." Click the blue Make a Payment button.
Under Reason for Payment: select Estimated Tax.
Under Apply Payment To: select 1040ES.
Under Tax Period for Payment: select 2026.
Enter your name, date of birth, SSN, and current address. Then provide one piece of info from last year's tax return: your prior-year AGI (line 11 on Form 1040) is the easiest. No account or password needed.
Routing number (9 digits, found on the bottom left of a check) and your checking or savings account number. The IRS pulls the money via ACH — no fee.
Enter your payment amount. You can schedule up to 30 days in advance. If you're paying before September 15, schedule it for exactly September 15 — the money stays in your account until then.
Double-check every field, then submit. You'll get a confirmation number — save it or screenshot it. This is your proof of payment if there's ever a question. The IRS emails a receipt too.
IRS Direct Pay lets you schedule up to 30 days ahead. At the start of each quarter, go in and schedule the next payment. Or use EFTPS (Method 2 below) to schedule all four at once in January.
EFTPS (Electronic Federal Tax Payment System) at eftps.gov requires a one-time registration but lets you schedule all four quarterly payments at once — they pull automatically on the due date.
1. Go to eftps.gov → Enrollment → Individual
2. Enter SSN, name, address, and bank account
3. The IRS mails you a PIN within 5–7 business days
4. Log in, set your 4-digit online password, and you're ready to schedule payments
Once set up: log in in January, schedule all four 2026 payments. Done for the year. Zero chance of missing a deadline.
Download the free IRS2Go app (iPhone or Android). It uses the same Direct Pay system — same steps as above, but from your phone. Good for one-time payments on the go, not for scheduling.
Available through IRS-approved processors: ACI Payments (officialpayments.com), Pay1040, and payUSAtax.com. These charge a processing fee — currently 1.82%–1.98% for credit cards, $2.50 flat fee for debit cards.
The fee is deductible as a business expense, but for most freelancers the math doesn't favor card over bank transfer. Use this only if you need credit card points, need float, or don't have a bank account linked up.
Fill out Form 1040-ES (available at irs.gov/forms), attach a check made out to "United States Treasury", and mail to the IRS regional center for your state. Allow 7–10 business days. Include your SSN and "2026 Form 1040-ES" on the check memo line.
Only do this if you genuinely can't pay online. The check clears slowly, and you lose proof-of-payment visibility until it posts.
| Method | Fee | Setup | Scheduling | Best For |
|---|---|---|---|---|
| IRS Direct Pay | Free | None | 30 days ahead | Most freelancers |
| EFTPS | Free | One-time reg | Any future date | Set-and-forget |
| IRS2Go App | Free | None | No advance | Mobile payments |
| Credit Card | ~1.87% | None | Immediate | Points/float |
| Mail Check | Postage | Print 1040-ES | No | Last resort |
The IRS underpayment penalty accrues daily on the amount underpaid, at roughly 8% annual rate. Paying late doesn't eliminate the penalty, but every day you wait makes it larger. Go to IRS Direct Pay and pay the amount now — the penalty calculation happens automatically on your tax return.
The penalty is calculated per quarter. Missing Q3 doesn't affect Q1 or Q2 — each quarter is assessed independently. If you missed earlier quarters, pay Q3 on time and you'll stop the bleeding on at least that quarter.
Most states with an income tax also require quarterly estimated payments — separate from the federal payment. The process is similar but through your state's Department of Revenue website. Each state has its own payment portal. Google your state name + "estimated tax payment" to find the right page.
Nine states have no income tax and no quarterly state payments required: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
Enter your income, state, and expenses — get your exact quarterly amount in 60 seconds before you go pay.
Calculate My Quarterly Payment →For informational purposes only. IRS processes and URLs may change — always verify at irs.gov. Not tax advice.