IRS Tax Deadlines 2026 — Complete Tax Calendar

January 2026

January is one of the busiest months for tax deadlines because it marks the start of the information return filing season and the final quarterly estimated tax payment for the previous year.

January 15, 2026 — Q4 2025 Estimated Tax Payment Due

This is the deadline for making your fourth quarter 2025 estimated tax payment (Form 1040-ES). This payment covers income you earned from September 1 through December 31, 2025. If you do not pay enough estimated tax throughout the year, you may owe an underpayment penalty when you file your 2025 return. You can avoid this payment by filing your complete 2025 tax return by January 31 and paying the full balance due. Use our estimated tax guide to calculate your required payment.

January 31, 2026 — W-2, 1099-NEC, and 1099-MISC Recipient Deadlines

This is one of the most important deadlines of the year for employers. By January 31, 2026, you must provide the following forms to recipients:

• Form W-2 — Provide copies to employees (Copy B, C, and 2) and file Copy A with the Social Security Administration
• Form 1099-NEC — Provide recipient copy AND file with the IRS (both due January 31, regardless of paper or e-file)
• Form 1099-MISC — Provide recipient copy (file with IRS by February 28 paper / March 31 e-file)
• Form W-2G — Report gambling winnings (if required)

January 31, 2026 falls on a Saturday, so the deadline moves to the next business day — likely February 2, 2026. Check IRS announcements for the official adjusted date.

February 2026

Early February — IRS Begins Processing Returns

The IRS typically begins accepting and processing individual tax returns in late January or early February. The official "IRS opening date" for the 2026 filing season is usually announced in December 2025. You can file as soon as the IRS begins accepting returns, and e-filing is the fastest way to get your refund.

February 15 — PATH Act Refund Holds Released

Under the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue refunds for tax returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) before mid-February. This anti-fraud measure gives the IRS time to verify the credits. Refunds for returns claiming these credits typically begin releasing after February 15, but the actual deposit date depends on when the return was accepted.

February 28 — Paper 1099-MISC Filing Deadline

If you are filing paper Form 1099-MISC with the IRS, you must submit it by February 28, 2026 (or the next business day if it falls on a weekend). This is for the 1099-MISC only — 1099-NEC must already be filed by January 31. If you e-file, your deadline is March 31.

March 2026

March 15 — S-Corporation and Partnership Returns Due

Important business deadline: S-corporations must file Form 1120-S by March 15, 2026. Partnerships must file Form 1065 by March 15. Both can file for an automatic 6-month extension to September 15, 2026.

These are information returns — S-corps and partnerships generally do not pay income tax directly. Instead, income passes through to shareholders/partners who report it on their individual returns. The K-1 forms issued by these entities provide the information needed for individual tax filings.

Note: March 15, 2026 is a Sunday, so the deadline moves to Monday, March 16, 2026 (or the next business day — check official IRS notices).

March 31 — E-file 1099-MISC Deadline

The deadline to e-file Form 1099-MISC with the IRS is March 31, 2026. If you file electronically through the FIRE or IRIS systems, you get an extra month compared to paper filers. This deadline does not apply to 1099-NEC, which must be filed by January 31 regardless of method.

April 2026

April is the centerpiece of the tax season with the most important deadlines of the year.

April 15, 2026 — THE BIG DAY — Multiple Deadlines

April 15, 2026 is the single most important tax deadline of the year. The following are all due on this date:

• Individual Tax Returns (Form 1040) — Your 2025 federal income tax return is due. If you need more time, file Form 4868 by this date for an automatic 6-month extension to October 15.
• IRA Contributions — Deadline to make 2025 Traditional IRA and Roth IRA contributions. The limit is $7,000 ($8,000 if age 50+) for 2025. You do not need an extension to contribute — just contribute by April 15.
• HSA Contributions — Deadline to make 2025 Health Savings Account contributions.
• Q1 2026 Estimated Tax — First quarter estimated tax payment for the 2026 tax year (Form 1040-ES) is due.
• C-Corporation Returns (Form 1120) — C-corporations must file by this date (6-month extension to October 15 available).
• Trust and Estate Returns (Form 1041) — Due by April 15 (5.5-month extension to September 30 available).
• Gift Tax Returns (Form 709) — Due by April 15 for gifts made in 2025 (6-month extension to October 15 available).
• Foreign Bank Account Reports (FBAR) — FinCEN Form 114 is due by April 15, with an automatic extension to October 15.

April 15, 2026 is a Wednesday, so no weekend adjustment applies. This is the firm deadline for all of the above.

May 2026

May 1 — Virginia State Tax Deadline

Virginia has a unique state tax deadline that is often later than the federal deadline. For 2025 returns, Virginia's tax deadline is May 1, 2026. Note that Virginia follows the federal extension — if you file a federal extension, you automatically get a Virginia extension.

May 15 — Louisiana State Tax Deadline

Louisiana also has a later state deadline of May 15, 2026 for individual income tax returns. Louisiana generally honors the federal extension.

If you live in Virginia or Louisiana, be aware of these different state deadlines. Most other states use April 15 as their filing deadline for individual income tax returns. See our state tax rates page for state-specific filing information.

June 2026

June 15 — Q2 2026 Estimated Tax Due

Your second quarter 2026 estimated tax payment is due by June 15, 2026. This covers income from March 1 through May 31, 2026. If you are self-employed, a freelancer, or have significant investment income, do not forget this payment. The IRS expects estimated taxes to be paid evenly throughout the year.

June 15 — US Citizens Abroad Filing Deadline

If you are a US citizen living abroad (and your tax home and abode are outside the United States), you automatically receive a 2-month extension to June 15, 2026 to file your 2025 tax return. This is automatic — no form needed. However, interest still accrues on any unpaid tax from April 15, so you should pay by April 15 if you owe. If you need additional time beyond June 15, you can file Form 4868 by June 15 for an extension to October 15.

September 2026

September 15 — Q3 2026 Estimated Tax Due

Your third quarter 2026 estimated tax payment is due by September 15, 2026. This covers income from June 1 through August 31, 2026.

September 15 — Extended S-Corp and Partnership Returns Due

If you filed for a 6-month extension on your S-corporation (Form 1120-S) or partnership (Form 1065) return, the extended deadline is September 15, 2026. This is the final deadline — no further extensions are available for these returns.

September 30 — Extended Trust Return Due

Extended trust and estate income tax returns (Form 1041) are due by September 30, 2026.

October 2026

October 15, 2026 — Extended Individual Filing Deadline

This is the final extended deadline for individuals who filed Form 4868. Your completed 2025 tax return (Form 1040) must be filed by this date. Also due on this date:

• Extended C-corporation returns (Form 1120) — Final deadline for those who filed an extension
• Extended gift tax returns (Form 709) — Final deadline
• FBAR (FinCEN Form 114) — Extended deadline (automatic extension from April 15)

October 15, 2026 is a Thursday. This is the absolute final deadline for individual returns. If you miss this date, you will owe the failure-to-file penalty of 5% per month on any unpaid tax. No further extensions are available (Form 2688 is rarely granted).

January 2027

January 15, 2027 — Q4 2026 Estimated Tax Due

The final estimated tax payment for the 2026 tax year is due by January 15, 2027. This covers income from September 1 through December 31, 2026. You can avoid this payment by filing your complete 2026 tax return by January 31, 2027 and paying the full balance.

January 15, 2027 marks the end of the 2026 tax year cycle. The 2027 tax season begins shortly after, with the same pattern repeating: W-2s due January 31, individual returns due April 15, and so on.

Business Tax Deadlines Summary

For reference, here is a consolidated table of all business tax deadlines in 2026:

Business tax deadlines are firm. If you cannot file by the original deadline, always file an extension to avoid late-filing penalties. However, extensions only extend the filing deadline — not the payment deadline. Pay estimated tax by the original due date.

Estimated Tax Payment Overview

The IRS requires taxpayers who do not have enough tax withheld from their pay to make quarterly estimated tax payments. This typically includes self-employed individuals, freelancers, independent contractors, retirees with significant investment income, and anyone with income not subject to withholding.

For the 2026 tax year, estimated tax payments are due on:

Safe Harbor Rules

To avoid the estimated tax underpayment penalty, you must pay at least the smaller of:

• 90% of your current year (2026) tax liability, or
• 100% of your prior year (2025) tax liability (110% if your 2025 AGI was over $150,000)

If you meet the safe harbor threshold, you will not owe the penalty even if you end up owing more when you file. This is the most common way to avoid estimated tax penalties. Use our estimated tax payments guide to calculate your required payments.

What to Do If You Miss a Deadline

If you miss a tax deadline, do not panic. Here is what you should do:

Missed the Filing Deadline

File as soon as possible. The failure-to-file penalty is 5% per month on unpaid tax, capped at 25%. Filing even one day late starts the clock. If you are due a refund, there is generally no penalty for filing late — but the IRS may not pay interest on refunds for late-filed returns.

Missed the Payment Deadline

Pay as much as you can immediately. The failure-to-pay penalty is 0.5% per month on the unpaid balance. Interest (currently ~7% per year) accrues from the original due date regardless of when you file. The IRS offers payment plans (Installment Agreements) if you cannot pay in full. Apply online through the IRS Payment Plan tool.

Missed the Estimated Tax Payment

Make the payment as soon as you remember. The underpayment penalty is calculated based on how late each payment is. Making the payment late is better than skipping it entirely. If you miss one quarter, increase your next payment to catch up.

Missed the Extension Filing Deadline

If you filed Form 4868 but missed the October 15 extended deadline, you have lost your extension and will owe the failure-to-file penalty. File immediately to stop the penalty from accumulating further. The IRS rarely grants hardship extensions beyond October 15.

First-Time Penalty Abatement

If you have a clean compliance history (no penalties for the prior 3 years), you may qualify for first-time penalty abatement. This allows the IRS to waive failure-to-file and failure-to-pay penalties for one tax year. Call the IRS or request abatement in writing.

Disaster and Military Extensions

Disaster Area Extensions

The IRS automatically provides filing and payment relief for taxpayers in Federally Declared Disaster Areas. These extensions typically give affected taxpayers additional time — often 60 to 180 days — to file returns and pay taxes without penalties or interest. The IRS announces disaster relief on its website, usually within days of a disaster declaration.

Disaster relief typically applies to:

• Original and extended filing deadlines that fall within the disaster period
• Estimated tax payments due during the disaster period
• Payroll and excise tax deposits
• Other time-sensitive tax acts

If you are in a disaster area, check the IRS disaster relief page or our tax extension guide for the latest information.

Military Extensions

Members of the U.S. Armed Forces serving in a combat zone or contingency operation receive automatic extensions for filing tax returns and paying taxes. The extension typically lasts for 180 days after the later of:

• The last day of service in the combat zone, or
• The last day of any continuous hospitalization for injuries sustained in the combat zone

This extension applies to the service member and, in some cases, their spouse. No application is needed — just write "COMBAT ZONE" on the top of your tax return. The IRS also suspends interest and penalties during the covered period.

Frequently Asked Questions

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