Form TP-1026-V: Calculation of Instalment Payments to Be Made by Individuals (2026)

What is Form TP-1026-V?

If not enough Québec tax is withheld from your income, for example because you're self-employed, retired with investment income or have rental income, Revenu Québec may expect you to pay your tax during the year in instalments rather than all at once in the spring. Form TP-1026-V is the worksheet individuals use to calculate those 2026 instalments.

It starts from your income tax payable, either your 2025 figure or your estimate for 2026, and subtracts tax withheld at source and refundable credits. It then adds the Québec parental insurance plan (QPIP) premium, Québec Pension Plan contributions on self-employment income, the health services fund contribution and the prescription drug insurance premium. The result is split into four payments due March 15, June 15, September 15 and December 15, 2026, or one payment by December 31 for farmers and fishers.

FileIt asks for each amount, does all the arithmetic on the form, including the QPIP calculation and the four-column table when credits reduce your first payments, and prints everything onto Revenu Québec's own PDF. It's a worksheet you keep for your records: nothing is sent, and FileIt never submits anything.

Who needs to fill out Form TP-1026-V?

• Self-employed people and professionals in Québec with little or no tax withheld at source.
• Retirees with pension or investment income that doesn't have enough Québec tax withheld.
• Landlords with rental income.
• Farmers and fishers, who make a single instalment by December 31.
• Anyone who received a Revenu Québec instalment reminder and wants to check the amounts.

When to use Form TP-1026-V

• Early in 2026, before the first instalment on March 15.
• When your income changes during the year and you want to recalculate using 2026 estimates.
• Alongside the instalment amounts Revenu Québec suggests on form TPZ-1026.A-V.

What you need before you start

• Your 2025 Québec income tax return (line 432 and the lines on refundable credits), or your estimates for 2026.
• The Québec tax withheld at source for 2025, or your estimate for 2026.
• Your expected refundable credits, such as childcare, home-support services for seniors, medical expenses or the work premium.
• Your net business income and RL-1 employment income, for the QPIP premium.
• Your QPP self-employment contribution, health services fund contribution and prescription drug insurance premium.

What’s on Form TP-1026-V

The 2026 edition has 3 pages. FileIt asks for it in 5 parts:

1. Part 1: Income tax payableApplicant
2. Part 1: tax withheld and refundable creditsApplicant
3. Part 1: credits that reduce the first instalmentsApplicant
4. Part 2: contributions and premiums payableApplicant
5. Part 3: instalment paymentsApplicant

How to fill out Form TP-1026-V, step by step

1 Part 1: income tax payable

Enter the tax payable from line 432 (plus any tax on split income or an artists' income-averaging annuity), then subtract the tax withheld at source and your refundable credits (lines 5 to 18.9). Lines 21 to 28 are credits such as the work premium that reduce your first instalments. Line 35 is your income tax payable.

2 Part 2: contributions and premiums

FileIt works out the QPIP premium: the lesser of your self-employment income (line 36.2) and the room left under the $103,000 maximum after your RL-1 employment income, times 0.764%, up to $786.92. Add the QPP self-employment contribution, health services fund contribution and prescription drug insurance premium (no more than $766 for 2026 using the current-year method).

3 Part 3.1: four instalments

If nothing is on lines 21 to 28, each instalment is a quarter of lines 35 and 50 together (line 52). Otherwise the table on lines 53 to 59 uses those credits to reduce the first payments, then adds a quarter of line 50 to each.

4 Part 3.2: farmers and fishers

If farming or fishing is your principal source of income, you make one payment by December 31, 2026: two thirds of lines 35 and 50 together.

Common mistakes to avoid

• Mixing methods: use your 2025 figures or your 2026 estimates consistently.
• Counting advance payments already received for credits such as childcare or caregivers.
• Ignoring lines 21 to 28 and dividing everything by four.
• Using the 2026 calculation method for line 47 and entering more than $766.
• Forgetting that this form isn't sent: keep it with your records.

After you fill it out

Keep the completed form for your records. Revenu Québec says so at the bottom of page 1.

Pay each instalment by its due date. Page 3 of the form explains when instalments are required and the interest charged on late or insufficient payments.

If you pay the amounts Revenu Québec estimated on form TPZ-1026.A-V by the due dates, the form says no interest is charged even if they total less than your tax. Store this worksheet in FileIt with your returns.

Form TP-1026-V: frequently asked questions

Official sources

• Blank form (PDF), published by Revenu Québec: https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1026-V%282026-02%29DXI.pdf
• Official instructions and guidance: https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/tp-1026-v/
• Edition shown on this page: TP-1026-V (2026-02) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Revenu Québec or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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