Calendar marked January 15 next to a calculator, the fourth-quarter estimated tax deadline
Maryland, Tax filing

The January 15 Deadline: How Self-Employed Marylanders Avoid the Underpayment Penalty

The last estimated tax payment for 2026 is due January 15, 2027. Here is how the safe-harbor rules work, how Maryland’s payments fit in, and a December check that tells you whether you are short.