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Tax Due Dates: 2026

Federal filing and payment deadlines for the 2026 calendar year. Always confirm against the IRS site for current-year specifics.

January

12
Employees Who Work for Tips
If you received $20 or more in tips during December, report them to your employer. (Pub. 531)
15
Farmers and Fishermen
Pay your estimated tax for 2025 (Form 1040-ES). You have until April 15 to file your 2025 return; otherwise file by March 2 to avoid penalty.
15
Individuals: final estimated tax installment
Final installment date for 2025 estimated tax payments: unless you file Form 1040 / 1040-SR and pay all tax due by February 2, 2026.

2
Payers of Nonemployee Compensation
File Form 1099-NEC for nonemployee compensation paid in 2025.
2
Businesses: annual information statements
Give annual information statements to recipients of payments made during 2025 (1099 series, etc.).
2
Individuals making estimated payments
If you skipped Jan 15 estimated payment, you may file your 1040 by Feb 2 to avoid penalty for late payment.
10
Tip reporting
Report January tips of $20+ to your employer.
17
Form W-4 exemption renewal
If you claimed exemption from withholding last year, file a new W-4 by this date to continue exemption.

2
Forms 1099 (paper)
File information returns for payments made during 2025. Different forms for different payments: see General Instructions for Certain Information Returns.
2
Farmers and Fishermen: return
File 2025 Form 1040 / 1040-SR and pay all tax due, or file by April 15 if you paid Jan 15 estimated tax.
10
Tip reporting
Report February tips of $20+ to your employer.
16
S corporations / Partnerships
File 2025 Form 1120-S / 1065 and provide each shareholder/partner with Schedule K-1. Use Form 7004 for an automatic 6-month extension.
16
S Corporation Election
File Form 2553 to be treated as an S corp for calendar year 2026.
31
Electronic 1097/1098/1099/3921/3922/W-2G
Electronic filing deadline for these information returns.

10
Tip reporting
Report March tips of $20+ to your employer.
15
Individuals: Form 1040
File 2025 Form 1040 / 1040-SR and pay any tax due, OR file Form 4868 for an automatic 6-month extension.
15
First 2026 estimated tax installment
Pay first installment of 2026 estimated tax (Form 1040-ES).
15
Corporations
File 2025 Form 1120 and pay any tax due. Use Form 7004 for an automatic 6-month extension. Deposit first 2026 estimated income tax installment.
15
Household Employers
File Schedule H if you paid cash wages of $2,800 or more to a household employee in 2025.

10
Tip reporting
Report May tips of $20+ to your employer.
15
Corporations: second installment
Deposit second installment of 2026 estimated income tax.
15
Individuals: second installment
Pay second installment of 2026 estimated tax.
15
U.S. citizens abroad
File 2025 Form 1040 / 1040-SR if living and working outside the U.S. and Puerto Rico.

10
Tip reporting
Report August tips of $20+ to your employer.
15
Corporations: third installment
Deposit third installment of 2026 estimated income tax.
15
S Corporations / Partnerships extended return
File 2025 Form 1120-S / 1065 if you obtained an automatic 6-month extension.
15
Individuals: third installment
Pay third installment of 2026 estimated tax.

13
Tip reporting
Report September tips of $20+ to your employer.
15
Corporations: extended return
File 2025 Form 1120 if you obtained an automatic 6-month extension.
15
Individuals: extended return
If you obtained an automatic 6-month extension, file your 2025 Form 1040 / 1040-SR.

10
Tip reporting
Report November tips of $20+ to your employer.
15
Corporations: fourth installment
Deposit fourth installment of 2026 estimated income tax.