INDIANA — Hoosiers who make quarterly estimated tax payments have just a few weeks left to submit their third installment for the year. The Indiana Department of Revenue (DOR) reminds taxpayers that the deadline for the third quarter of 2026 is Tuesday, September 15.
While many taxpayers automatically cover their annual state tax obligations through wage withholding by their employers, individuals who earn income not subject to standard withholding—such as freelancers, small business owners, investors, and independent contractors—are often required to pay estimated taxes quarterly to avoid year-end penalties and surprise bills.
Who Needs to Pay Quarterly Estimated Taxes?
Under Indiana state law, individuals are required to make estimated tax payments if they expect to owe $1,000 or more in state and county income taxes for the tax year after subtracting any credits and withholdings.
Common situations requiring quarterly payments include:
- Self-Employment & Gig Work: Income earned from freelancing, consulting, ride-sharing, or small business operations.
- Investment Income: Capital gains, dividends, or interest income not subject to withholding.
- Rental Income: Profits generated from residential or commercial real estate properties.
- Pensions & Retirement Distributions: Retirement income without sufficient voluntary state tax withholding.
2026 Estimated Tax Schedule
Indiana alignment generally follows federal deadlines for quarterly tax obligations:
| Payment Quarter | Period Covered | Payment Due Date |
| 1st Quarter | Jan. 1 – March 31 | April 15, 2026 |
| 2nd Quarter | April 1 – May 31 | June 15, 2026 |
| 3rd Quarter | June 1 – Aug. 31 | September 15, 2026 |
| 4th Quarter | Sept. 1 – Dec. 31 | January 15, 2027 |
How to Make a Payment
The Indiana DOR offers several electronic and traditional options for submitting quarterly payments:
- Online via INTIME: Taxpayers can use the state’s e-services portal, the Indiana Tax System (INTIME), to schedule free bank transfers (ACH/e-check) or pay via credit card. INTIME also allows users to view past payment history and pending scheduled payments.
- Pay by Mail: Taxpayers submitting checks or money orders must include Form ES-40 (Estimated Tax Voucher) along with their payment, ensuring it is postmarked on or before September 15.
More information, including payment options, is available on the Estimated Payments webpage.
Failing to pay sufficient estimated taxes throughout the year or missing quarterly deadlines can result in penalty fees and interest charges on the unpaid balance. Additional details, forms, and online payment tools can be found on the Indiana DOR Estimated Payments webpage.
