2026 FEDERAL TAX REFERENCE · TAX CENTER RESOURCE
2026 FederalTax Due Dates
Missing a tax deadline can create penalties, interest, and unnecessary stress. This page highlights common 2026 federal tax due dates for individuals, small businesses, employers, partnerships, S corporations, and corporations.
Stay organized. File on time. Plan ahead.
IRS Publication 509 · Form 1040-ES Reference
2026 Federal Tax Calendar
Official IRS Due Date Framework
IRS Pub 509
Q1 Milestone
Q4 Estimated Taxes & W-2 / 1099-NEC Filings
Jan 15 & Feb 02
Pass-Through Returns
Form 1065 Partnerships & Form 1120-S S-Corps
March 16, 2026
Individual & Corporate
Form 1040, Form 1120, Q1 Estimates & IRA/HSA
April 15, 2026
Extended Deadlines
Extended Pass-Through & Extended Form 1040 / 1120
Sep 15 & Oct 15
Individuals · Businesses · Estates
Jay & Co. Tax Center
PRE-SEASON ESSENTIALS
Things to RememberBefore Tax Season
Foundational rules to understand regarding filing extensions, payment liabilities, payroll compliance, and fiscal-year calculations before reviewing federal deadlines.
4 Core Filing Principles
01
Critical Distinction
Filing and payment are different
An extension may give you more time to file, but it generally does not give you more time to pay tax due.
Extension ≠ Payment Delay
IRS Rule Guide
02
Quarterly Compliance
Estimated taxes may apply
Self-employed individuals, business owners, investors, landlords, and taxpayers with income not fully covered by withholding may need to make estimated tax payments.
Form 1040-ES & Form 1120-W
IRS Rule Guide
03
Informational Deadlines
Payroll and information returns have separate deadlines
Forms such as W-2, 1099-NEC, 1099-MISC, 941, 940, and other employment or information returns may have different due dates.
W-2 & 1099 Requirements
IRS Rule Guide
04
Fiscal Year Basis
Fiscal-year taxpayers may have different deadlines
The dates below are mainly for calendar-year taxpayers. Fiscal-year taxpayers may need to calculate deadlines based on their tax year-end.
Custom Due Date Schedules
IRS Rule Guide
ANNUAL TAX CALENDAR
Key 2026 FederalTax Deadlines
IRS Publication 509 is the federal tax calendar for use in 2026 and includes due dates for filing tax forms, paying taxes, and taking other required federal tax actions.
Q1 2026
5 Deadlines
JAN
15
2026
Individuals
January 15, 2026
Form 1040-ES
Form 1040
Form 1040-SR
Fourth and final quarterly estimated tax payment (Form 1040-ES) due for the 2025 tax year. This payment can be skipped if you file your complete 2025 individual return (Form 1040 or 1040-SR) and pay all tax due on or before January 31, 2026. Special payment and filing rules apply to farmers and fishermen.
IRS Publication 509 Mandate
Quarterly Estimate
FEB
02
2026
Employers / Businesses
February 2, 2026
Form W-2
Form 1099-NEC
1099 Forms
W-2 forms and certain 1099 information returns due to recipients. Form 1099-NEC to IRS is also due.
IRS Publication 509 Mandate
MAR
02
2026
Businesses
March 2, 2026
Paper Forms 1099
Form 1040
Form 1040-SR
Deadline for filing paper-filed informational returns (including paper Forms 1099, except Form 1099-NEC which is due February 2, 2026) with the IRS. Electronic filing is required for 10 or more information returns. Special payment and filing rules apply to farmers and fishermen who did not make an estimated tax payment on January 15, 2026; they must file Form 1040 or 1040-SR and pay all tax due by March 2, 2026 to avoid penalties.
IRS Publication 509 Mandate
MAR
16
2026
Partnerships and S Corporations
March 16, 2026
Form 1065
Form 1120-S
Schedule K-1
Form 7004
Calendar-year partnership (Form 1065) and S corporation (Form 1120-S) income tax returns are due. File Form 7004 to request an automatic 6-month extension to file, extending the deadline to September 15, 2026. This deadline also applies for providing Schedule K-1 and Schedule K-3 to partners and S corporation shareholders.
IRS Publication 509 Mandate
MAR
31
2026
Businesses
March 31, 2026
Electronic 1099
1099-MISC
1099-INT
1099-DIV
1099-R
Deadline for electronically filing all 2025 informational returns with the IRS (including Forms 1099-MISC, 1099-INT, 1099-DIV, and 1099-R, but excluding Form 1099-NEC which was due on February 2, 2026). Electronic filing is mandatory if you file 10 or more information returns in total.
IRS Publication 509 Mandate
Q2 2026
5 Deadlines
APR
15
2026
Individuals
April 15, 2026
Form 1040
Form 1040-SR
Form 4868
IRA / HSA
2025 individual income tax returns (Form 1040 or Form 1040-SR) are due. File Form 4868 to request an automatic 6-month extension of time to file (extending the deadline to October 15, 2026). Note that a timely-filed extension of time to file does not extend the time to pay tax due; payment of estimated tax liability is required by this date to avoid interest and late-payment penalties. This is also the final deadline to make 2025 IRA, Roth IRA, and HSA contributions.
IRS Publication 509 Mandate
APR
15
2026
Individuals
April 15, 2026
Form 1040-ES
Q1 Estimated Tax
First quarterly installment of 2026 estimated income tax (Form 1040-ES) is due for individuals, sole proprietors, partners, and S corporation shareholders whose withholding does not cover their tax liability.
IRS Publication 509 Mandate
Quarterly Estimate
APR
15
2026
C Corporations
April 15, 2026
Form 1120
Form 7004
Corporate Estimated Tax
Calendar-year corporate income tax returns (Form 1120) are due. File Form 7004 to request an automatic 6-month extension of time to file, extending the deadline to October 15, 2026. This date is also the deadline for the first installment of 2026 corporate estimated tax payments.
IRS Publication 509 Mandate
JUN
15
2026
Individuals
June 15, 2026
Form 1040-ES
Q2 Estimated Tax
Second quarterly installment of 2026 estimated income tax (Form 1040-ES) is due for individuals, sole proprietors, partners, and S corporation shareholders whose withholding does not cover their tax liability.
IRS Publication 509 Mandate
Quarterly Estimate
JUN
15
2026
U.S. taxpayers abroad
June 15, 2026
Form 1040
Expatriate Extension
Certain U.S. citizens or resident aliens living and working outside the United States and Puerto Rico generally have an automatic two-month extension to file their federal individual income tax return. Interest may still apply to tax not paid by the regular April deadline.
IRS Publication 509 Mandate
Extension Filing
Q3 2026
2 Deadlines
SEP
15
2026
Individuals
September 15, 2026
Form 1040-ES
Q3 Estimated Tax
Third quarterly installment of 2026 estimated income tax (Form 1040-ES) is due for individuals, sole proprietors, partners, and S corporation shareholders.
IRS Publication 509 Mandate
Quarterly Estimate
SEP
15
2026
Partnerships and S Corporations
September 15, 2026
Extended Form 1065
Extended Form 1120-S
Schedule K-1
Extended calendar-year partnership (Form 1065) and S corporation (Form 1120-S) income tax returns are due if a timely 6-month extension was requested via Form 7004. This is also the final deadline to provide Schedule K-1 and Schedule K-3 to partners and shareholders under the extension.
IRS Publication 509 Mandate
Extension Filing
Q4 2026
3 Deadlines
OCT
15
2026
Individuals
October 15, 2026
Extended Form 1040
Extended Form 1040-SR
Form 4868
Extended 2025 individual income tax returns (Form 1040 or Form 1040-SR) are due if a timely 6-month extension was requested via Form 4868. This is the final filing deadline for extended individual returns, though any tax liability not paid by April 15, 2026 continues to accrue interest and late-payment penalties.
IRS Publication 509 Mandate
Extension Filing
OCT
15
2026
C Corporations
October 15, 2026
Extended Form 1120
Form 7004
Extended calendar-year C corporation income tax returns (Form 1120) are due if a timely 6-month extension was requested via Form 7004. This is the final deadline to file, and any unpaid corporate tax liability continues to accrue interest and penalties from the original April deadline.
IRS Publication 509 Mandate
Extension Filing
DEC
15
2026
Corporations
December 15, 2026
Form 1120-W
Corporate Q4 Estimates
Fourth quarterly installment of 2026 corporate estimated tax payments is due.
IRS Publication 509 Mandate
Quarterly Estimate
2027 Wrap-Up
1 Deadline
JAN
15
2027
Individuals
January 15, 2027
Form 1040-ES
2026 Tax Year Q4
Form 1040
Fourth and final quarterly estimated tax payment (Form 1040-ES) due for the 2026 tax year. You can skip this payment if you file your complete 2026 federal individual income tax return (Form 1040 or 1040-SR) and pay all tax due on or before February 1, 2027 (since January 31, 2027 is a Sunday, the early-filing exception is February 1, 2027). Special payment rules apply to farmers and fishermen.
IRS Publication 509 Mandate
Quarterly Estimate
FORM 1040-ES SCHEDULE
Estimated TaxPayment Schedule
Form 1040-ES for 2026 lists the individual estimated tax payment due dates.
01
Q1 Installment
1st Estimated Tax Payment
Statutory Due Date
April 15, 2026
Income earned Jan 1 – Mar 31, 2026
Form 1040-ES
CPA Voucher
02
Q2 Installment
2nd Estimated Tax Payment
Statutory Due Date
June 15, 2026
Income earned Apr 1 – May 31, 2026
Form 1040-ES
CPA Voucher
03
Q3 Installment
3rd Estimated Tax Payment
Statutory Due Date
September 15, 2026
Income earned Jun 1 – Aug 31, 2026
Form 1040-ES
CPA Voucher
04
Q4 Installment
4th Estimated Tax Payment
Statutory Due Date
January 15, 2027
Income earned Sep 1 – Dec 31, 2026
Form 1040-ES
CPA Voucher
Form 1040-ES Reference Table
| Payment | Due Date |
|---|---|
| 1st Estimated Tax Payment | April 15, 2026 |
| 2nd Estimated Tax Payment | June 15, 2026 |
| 3rd Estimated Tax Payment | September 15, 2026 |
| 4th Estimated Tax Payment | January 15, 2027 |
IRS PUBLICATION 509 COMPLIANCE
Important Reminder
Tax deadlines can vary for fiscal-year taxpayers, disaster relief areas, state taxes, payroll deposit schedules, and special filing situations. IRS Publication 509 notes that fiscal-year taxpayers must adjust many calendar-year dates based on their tax year, and it also explains that due dates may be affected by Saturdays, Sundays, and legal holidays.
Weekend & Holiday Rollovers
If a statutory deadline falls on a Saturday, Sunday, or legal holiday, it moves to the next business day.
State & Local Tax Variances
State return deadlines, franchise tax reports, and local quarterly payments may differ from federal dates.
Filing Variance Check
Do you operate on a non-calendar fiscal year or do business in multiple states? Consult with Jay & Co. to verify all entity-specific deadline adjustments.
Fiscal-year deadline recalculation
Multi-state filing calendar mapping
ANNUAL COMPLIANCE · DEADLINE PLANNING · CPA SUPPORT
Need Help Staying Aheadof Tax Deadlines?
Whether you are an individual taxpayer, business owner, contractor, employer, partnership, S corporation, or corporation, organized records and early planning can help reduce filing stress and avoid missed deadlines.
Know your dates. Prepare early. File with confidence.
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