Enterprise
Individual & Small Business
| Payment | District of Columbia due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay District of Columbia estimated tax?
You must file these vouchers if you are required to file a District of Columbia (DC) income tax return and, you expect to owe $100 or more in taxes.
How do you avoid a District of Columbia underpayment penalty?
No underpayment interest (10% per year compounded daily) if withholding, credits and estimated payments equal at least 90% of 2026 DC income tax or 110% of 2025 DC income tax (12-month period). Note DC's prior-year safe harbor is 110% for everyone (not income-tested).
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. District of Columbia figures its own tax, so the state amount is separate.