As we head into the new year, it’s time to plan how you will pay 2026 quarterly estimated taxes for your therapy practice.

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That means marking the 2026 quarterly tax deadlines in your calendar. It also means brushing up on fundamentals so you can be sure you’re paying quarterly taxes accurately and on time.

The 2026 quarterly tax deadlines for therapists

Here are the dates you need to keep an eye on:

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• January 15th, 2026: Q4 taxes due for the 2025 tax year
• April 15th, 2026: Q1 taxes due for the 2026 tax year
• June 15th, 2026: Q2 taxes due for 2026
• September 15th, 2026: Q3 taxes due for 2026
• January 15th, 2027: Q4 taxes due for 2026

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None of the tax deadlines fall on weekends in 2026, meaning each quarterly payment is due on the 15th of the month. That makes it a little easier to keep track of when to pay.

Quarterly estimated tax forms for 2026

For the latest version of Form 1040-ES, which you use to file quarterly taxes, check the IRS page. The 2026 edition should be available in early 2026, well before the first deadline on April 15th.

How to pay 2026 quarterly estimated taxes online

The easiest and fastest way to pay your 2026 estimated taxes is by enrolling in the Electronic Federal Tax Payment System (EFTPS).

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Using EFTPS, you can schedule your quarterly tax payments in advance, so you can be sure of meeting each deadline.

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To sign up for EFTPS, you’ll need an employer identification number (EIN) and a business checking account. 

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How to calculate your 2026 quarterly estimated taxes

You have two options for calculating payments for your 2026 quarterly estimated taxes: With a financial projection, and by following the safe harbor rule.

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Quarterly estimated taxes with a quarterly projection

Calculating your quarterly payments by creating a financial projection works best when your income is stable and predictable. That may be the case if:

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• You have a steady list of repeat clients, with old clients rarely leaving a new clients rarely joining
• You’re working your maximum clinical hours per week, and have an extensive waitlist to fill any gaps that may open
• You contract with a hospital, clinic, or larger practice, and receive regular payment

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To create a financial projection, analyze your profit and loss statements (P&Ls) for several months. (If your income is the same from one month to the next, you can use a P&L for just one month.)

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Determine an average income for the months you’ve selected (the total of all months, divided by the number of months). Multiply that amount by 12, and you have your projected income for the year.

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Next, use a free online income tax calculator to determine how much tax you will owe. Ideally, the calculator should offer options for calculating state and self-employment taxes. 

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This calculator is a good place to start, although it doesn’t calculate self-employment tax. To do that, multiply the amount listed for FICA (7.65%) by two, giving you the equivalent of federal self-employment tax (15.7%).

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Once you have your total tax owing for the year, divide the amount by four to calculate your quarterly payments.

The safe harbor rule

Rather than projecting your income for the year, you may opt to follow the safe harbor rule. This might make estimating your tax payments easier if your income fluctuates from month to month.

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Here’s how it works: If you underpay your taxes, but abide by the safe harbor rule, then the IRS will not charge you a penalty for underpayment. (However, you will still owe the difference—that is, the remaining tax you need to pay.)

To follow the safe harbor rule, either:

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• Pay 100% of what you paid last in year in quarterly estimated taxes (or 110% if your adjusted gross income (AGI) is $150,000 or more)
• Pay 90% of what you owe in the current year

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Naturally, paying 100% of what you paid in the prior year is simpler than paying 90% of what you will owe for the current year when your income is difficult to calculate. 

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One word of warning: Overpaying your taxes is not ideal. When you overpay, the IRS issues you a refund—but until you receive that refund, the money is tied up, and you can’t put it to work for your business. It’s an interest-free loan to the IRS. If your income looks like it may be significantly less than it was in prior years, you will need to balance the cost of an IRS penalty (if you project your income inaccurately and underpay) against the inconvenience and possible lost earnings of overpaying. 

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The amount you owe in quarterly taxes is directly impacted by how much you write off on your tax return. For more on that, check out our Complete Guide to Tax Deductions for Therapists.

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This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post.

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Bryce Warnes is a West Coast writer specializing in small business finances.

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