Federal tax deadlines depend on the taxpayer, return type, tax year, and whether the business uses a calendar or fiscal year. The dates below highlight common 2026 deadlines for calendar-year individuals and businesses.
Important: An extension generally gives additional time to file—not additional time to pay. Tax expected to be due should generally be paid by the original deadline to reduce possible penalties and interest.
Key 2026 federal deadlines
| Date | Who or what | Common federal action |
|---|---|---|
| March 16, 2026 | Calendar-year partnerships and S corporations | File Form 1065 or Form 1120-S, provide applicable Schedules K-1, or timely request an extension using Form 7004. |
| April 15, 2026 | Individuals | File Form 1040 or 1040-SR and pay tax due, or request an automatic filing extension using Form 4868. First 2026 estimated-tax installment is also due when required. |
| April 15, 2026 | Calendar-year C corporations | File Form 1120 and pay tax due, or timely request an extension using Form 7004. First corporate estimated-tax installment is generally due. |
| June 15, 2026 | Individuals making estimated payments | Second 2026 estimated-tax installment is due. |
| September 15, 2026 | Individuals making estimated payments | Third 2026 estimated-tax installment is due. |
| September 15, 2026 | Partnerships and S corporations on extension | Extended deadline for many calendar-year Forms 1065 and 1120-S. |
| October 15, 2026 | Individuals on extension | Extended deadline for many calendar-year individual income-tax returns. |
| October 15, 2026 | C corporations on extension | Extended deadline for many calendar-year Forms 1120. |
| December 15, 2026 | Calendar-year C corporations | Fourth corporate estimated-tax installment is generally due. |
| January 15, 2027 | Individuals making estimated payments | Fourth 2026 estimated-tax installment is generally due. |
Payroll and information-return reminders
- Form 941 is generally due by the last day of the month following each calendar quarter. Employers that deposited all taxes on time may qualify for additional filing time.
- Forms W-2 and Form W-3 are generally due to the Social Security Administration by January 31, adjusted when the date falls on a weekend or legal holiday.
- Form 1099-NEC is generally due to recipients and the IRS by January 31, adjusted for weekends and legal holidays.
- Payroll-tax deposit schedules may be monthly, semiweekly, or subject to a next-day deposit rule. Filing a payroll return is separate from making required deposits.
Deadlines that may be different
Fiscal-year filers use deadlines based on the end of their tax year. Weekend and legal-holiday rules may move a deadline to the next business day. Special relief may also apply to taxpayers affected by federally declared disasters. State and local filing deadlines can differ from federal deadlines.
Because one business can have income-tax, payroll, information-return, sales-tax, and state filing obligations, use a calendar tailored to your entity and filing history.
Official IRS resources
- IRS Publication 509 (2026), Tax Calendars
- IRS: When to file an individual return
- IRS: Employment tax due dates
Last reviewed September 5, 2026. This guide provides general federal tax information only and is not individualized tax or legal advice. Confirm the deadlines that apply to your facts and check for later IRS, disaster-relief, and state updates.
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