​Here are the key IRS federal tax deadlines for 2026 that most individuals, self-employed taxpayers, and businesses should know. These dates cover filing returns, estimated tax payments, extended deadlines, and other major tax actions according to the IRS and reputable tax calendar sources:

2026 IRS deadline dates (calendar-year taxpayers)

Rule: If a due date falls on a Saturday, Sunday, or legal holiday, it moves to the next business day.

January 202

 

• Jan 15, 2026 — Individual Estimated Tax (Q4 2025) Payment Due

Form 1040-ES

February 2026

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• Feb 2, 2026 — W-2 and 1099 Recipient Copy Deadline

Provide Forms W-2 and most 1099s to recipients (Jan 31 deadline shifts)

• Feb 2, 2026 — 1099-NEC Filing Deadline (To IRS)

File Form 1099-NEC with the IRS (Jan 31 deadline shifts)

• Feb 2, 2026 — W-2 Filing Deadline (To SSA)

File Forms W-2 with the Social Security Administration (Jan 31 deadline shifts)

• Feb 2, 2026 — FUTA Return Due (Form 940)

Annual FUTA return due (Jan 31 deadline shifts)

• Feb 2, 2026 — Quarterly Payroll Return Due (Form 941, Q4 2025)

Q4 2025 Form 941 due (Jan 31 deadline shifts)

• Feb 10, 2026 — Payroll/FUTA “Deposit Exception” Deadline

Form 940 and Form 941 due if all required deposits were made on time

 

March 2026

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• Mar 16, 2026 — Partnership Return Due (Form 1065)

Calendar-year partnership return due (Mar 15 is Sunday)

• Mar 16, 2026 — S Corporation Return Due (Form 1120-S)

Calendar-year S-Corp return due (Mar 15 is Sunday)

 

April 2026

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• Apr 15, 2026 — Individual Income Tax Return Due (Form 1040)

2025 individual return due; balance due if any

• Apr 15, 2026 — Individual Extension Request Due (Form 4868)

Extends filing to October 15 (does not extend time to pay)

• Apr 15, 2026 — Individual Estimated Tax (Q1 2026) Payment Due

Form 1040-ES

• Apr 15, 2026 — C Corporation Return Due (Form 1120)

Calendar-year C-corp return due

• Apr 15, 2026 — Trust/Estate Return Due (Form 1041)

Calendar-year fiduciary return due

• Apr 15, 2026 — Business Extension Request Due (Form 7004)

For eligible business entity returns (1120, 1041, etc.)

• Apr 15, 2026 — IRA Contribution Deadline (for 2025)

Traditional/Roth IRA contributions for 2025 due

• Apr 15, 2026 — HSA Contribution Deadline (for 2025)

HSA contributions for 2025 due (if eligible)

• Apr 15, 2026 — FBAR Due (FinCEN Form 114)

Foreign bank account reporting due (automatic extension available)

• Apr 30, 2026 — Quarterly Payroll Return Due (Form 941, Q1 2026)

Q1 2026 Form 941 due

 

May 2026

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• May 15, 2026 — Exempt Organization Return Due (Form 990 Series)

Calendar-year exempt organization returns due (990/990-EZ/990-PF as applicable)

 

June 2026

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• Jun 15, 2026 — Individual Estimated Tax (Q2 2026) Payment Due

Form 1040-ES

• Jun 15, 2026 — U.S. Taxpayers Abroad: Filing Deadline (Typical Automatic Extension)

Applies to qualifying taxpayers living/working outside the U.S. (payment typically still due April 15)

 

July 2026

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• Jul 31, 2026 — Quarterly Payroll Return Due (Form 941, Q2 2026)

Q2 2026 Form 941 due

 

September 2026

 

• Sep 15, 2026 — Individual Estimated Tax (Q3 2026) Payment Due

Form 1040-ES

• Sep 15, 2026 — Extended Partnership Return Due (Form 1065)

Final due date if extension was filed

• Sep 15, 2026 — Extended S Corporation Return Due (Form 1120-S)

Final due date if extension was filed

 

October 2026

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• Oct 15, 2026 — Extended Individual Return Due (Form 1040)

Final due date if extension was filed

• Oct 15, 2026 — Extended C Corporation Return Due (Form 1120)

Final due date if extension was filed

• Oct 15, 2026 — Extended Trust/Estate Return Due (Form 1041)

Final due date if extension was filed

• Oct 15, 2026 — FBAR Extended Due Date (FinCEN Form 114)

Automatic extension deadline
 

November 2026

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• Nov 2, 2026 — Quarterly Payroll Return Due (Form 941, Q3 2026)

Q3 2026 Form 941 due (Oct 31 is Saturday)

• Nov 16, 2026 — Extended Exempt Organization Return Due (Form 990 Series)

Final due date if extension was filed (Nov 15 is Sunday)

 

December 2026

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• Dec 15, 2026 — Corporate Estimated Tax (Q4) Payment Due

Calendar-year C-corp estimated payment

• Dec 31, 2026 — Year-End Tax Deadline (Common Timing Cutoff)

Many tax actions must be completed by year-end (e.g., certain elections/transactions, charitable gifts dated by year-end)

 

January 2027 (Q4 2026 estimated payment)

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• Jan 15, 2027 — Individual Estimated Tax (Q4 2026) Payment Due

Form 1040-ES

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