2 0 2 6 C a l e n d a r D u e D a t e s
The primary Tax Day for individuals in 2026 is April 15, for filing the 2025 tax return. Businesses and individuals with self-employment income have other important deadlines throughout the year, including quarterly estimated tax payments and specific business return due dates.
Below are key 2026 federal tax deadlines for most taxpayers and businesses operating on a calendar year. All deadlines are for the 2025 tax year return unless otherwise noted.
For Individuals and Sole Proprietors
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Jan. 15, 2026 Final fourth-quarter 2025 estimated tax payment due (for income earned from Sept. 1 - Dec. 31, 2025). You can skip this payment if you file your 2025 return and pay all tax due by Feb. 2, 2026.
Feb. 2, 2026 Employers must furnish W-2 forms to employees and certain 1099 forms (e.g., 1099-NEC for non-employee compensation) to recipients and the IRS.
April 15, 2026 Deadline to file 2025 individual income tax return (Form 1040) and pay any tax owed. This is also the deadline to:
- Request a six-month filing extension by filing Form 4868 (note: this is an extension to file, not to pay any taxes owed).
- Make first-quarter 2026 estimated tax payment (for income earned Jan. 1 - March 31, 2026).
- Make 2025 IRA and HSA contributions.
June 15, 2026 Second-quarter 2026 estimated tax payment due (for income earned April 1 - May 31, 2026).
Sept. 15, 2026 Third-quarter 2026 estimated tax payment due (for income earned June 1 - Aug. 31, 2026).
Oct. 15, 2026 Extended deadline to file your 2025 income tax return if you requested an extension by the April 15 deadline.
Dec. 31, 2026 Deadline to take the Required Minimum Distribution (RMD) for 2026 (if age 73 or older).
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For Businesses
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Feb. 2, 2026 Deadline for employers to furnish W-2 forms to employees and file them with the Social Security Administration. Deadline to furnish most Form 1099 forms (e.g., 1099-NEC) to independent contractors and file them with the IRS.
March 16, 2026 Filing deadline for calendar year Partnerships (Form 1065) and S Corporations(Form 1120-S). This is also the deadline to furnish Schedule K-1 to partners/shareholders and to file for an extension (extending the filing deadline to September 15, 2026).
April 15, 2026 Filing deadline for calendar year C Corporations (Form 1120). This is also the deadline to file for an extension (extending the filing deadline to October 15, 2026).
April 30, 2026 First quarter 2026 payroll tax (Form 941) return due.
Sept. 15, 2026 Extended deadline for filing Partnership and S Corporation returns.
Oct. 15, 2026 Extended deadline for filing C Corporation returns.
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Note: If a due date falls on a weekend or legal holiday, the deadline is typically moved to the next business day. These dates apply to federal taxes; state deadlines may differ. For official guidance and updates, always refer to the Internal Revenue Service (IRS) website or a qualified tax professional.
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