Tax Calendar 2026
Key federal tax filing dates and deadlines for individuals, businesses, payroll, nonprofits, and estimated payments throughout 2026.
Disclaimer: The dates below are general federal tax deadlines based on IRS Publication 509 and official IRS guidance for 2026. State deadlines vary. Always consult a qualified tax professional for your specific situation. If a deadline falls on a weekend or holiday, the IRS typically extends it to the next business day.
Q4 2025 Estimated Tax Payment Due
Final installment of 2025 estimated income tax is due for self-employed individuals, freelancers, and those without adequate withholding. Form 1040-ES.
Estimated TaxIRS Opens 2026 Filing Season
The IRS begins accepting and processing 2025 individual income tax returns (Form 1040). You can file as soon as this date once you have all your documents.
IndividualW-2 & 1099 Distribution Deadline
Employers must furnish employees with Form W-2 (Wage and Tax Statement) for 2025. Businesses must also send Form 1099-NEC to non-employee contractors by this date.
Payroll / EmployerForm 940 Annual Federal Unemployment (FUTA) Return Due
Employers file Form 940, Annual Federal Unemployment Tax Return for 2025. If FUTA tax was fully deposited on time, the deadline is extended to February 10.
Payroll / EmployerW-2 & 1099 Filing with SSA / IRS
Employers must file copies of W-2s with the Social Security Administration and 1099-NEC forms with the IRS by this date (electronic filing deadline).
Payroll / EmployerS-Corporation & Partnership Returns Due (Forms 1120-S & 1065)
Calendar-year S-corporations file Form 1120-S and partnerships file Form 1065 for tax year 2025. Extensions available — Form 7004 extends to September 15.
BusinessS-Corp Election Deadline
Corporations wishing to elect S-corporation status for 2026 must file Form 2553 by March 16, 2026 (2 months and 15 days after the beginning of the tax year).
BusinessIndividual Income Tax Return Due — Tax Day (Form 1040)
Deadline to file your 2025 individual income tax return (Form 1040). If you owe taxes, payment is also due today — even if you request a filing extension. Extensions (Form 4868) push the filing deadline to October 15 but do NOT extend the payment deadline.
IndividualQ1 2026 Estimated Tax Payment Due
First installment of 2026 estimated income tax is due. This covers January 1 – March 31, 2026 income. Pay using Form 1040-ES or IRS Direct Pay.
Estimated TaxC-Corporation Tax Return Due (Form 1120)
Calendar-year C-corporations file Form 1120 for tax year 2025. Estimated tax payments may also be due. Extension (Form 7004) extends filing to October 15.
BusinessNonprofit Form 990 Due (Tax-Exempt Organizations)
Annual information return for tax-exempt organizations with a calendar fiscal year. Small nonprofits may file Form 990-N (e-postcard). Extensions available — Form 8868 extends to November 15.
NonprofitQ2 2026 Estimated Tax Payment Due
Second installment of 2026 estimated income tax covering April 1 – May 31, 2026. Note: the Q2 period is shorter than other quarters. Pay using Form 1040-ES.
Estimated TaxU.S. Citizens & Residents Abroad — Extended Filing Deadline
Citizens and resident aliens living and working outside the U.S. and Puerto Rico on Tax Day receive an automatic 2-month extension to June 15 to file Form 1040.
IndividualForm 941 Q2 Payroll Tax Return Due
Employers file Form 941 (Employer's Quarterly Federal Tax Return) for Q2 2026 payroll taxes — covering April, May, and June. Report withheld income tax, Social Security, and Medicare taxes.
Payroll / EmployerQ3 2026 Estimated Tax Payment Due
Third installment of 2026 estimated income tax covering June 1 – August 31, 2026. Pay using Form 1040-ES or through IRS Direct Pay online.
Estimated TaxExtended Partnership & S-Corp Returns Due
Extended deadline for partnerships (Form 1065) and S-corporations (Form 1120-S) that filed Form 7004 in March. This is the final extended deadline — no further extensions.
BusinessExtended Individual Return Deadline (Form 1040)
Final deadline to file your 2025 individual income tax return if you requested an extension in April. No further extensions are available after this date. Taxes owed since April 15 continue to accrue interest.
IndividualExtended C-Corporation Return Deadline (Form 1120)
Final deadline for calendar-year C-corporations that filed a Form 7004 extension in April. File Form 1120 for tax year 2025 by this date.
BusinessForm 941 Q3 Payroll Tax Return Due
Employers file Form 941 for Q3 2026 payroll taxes covering July, August, and September. Report withheld income, Social Security, and Medicare taxes.
Payroll / EmployerExtended Nonprofit Form 990 Deadline
Final deadline for tax-exempt organizations that requested a Form 8868 extension in May. File Form 990, 990-EZ, or 990-PF for calendar fiscal year 2025.
NonprofitC-Corporation Q4 Estimated Tax Due
Calendar-year C-corporations make their fourth and final quarterly estimated tax payment for 2026. Underpaying may result in an underpayment penalty.
BusinessQ4 2026 Estimated Tax Payment Due (January 15, 2027)
Fourth and final installment of 2026 estimated income tax, due January 15, 2027. Covers September 1 – December 31, 2026. You can skip this if you file your 2026 return by January 31, 2027.
Estimated TaxNever Miss a Filing Deadline
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