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Every IRS filing deadline for individuals, businesses, payroll, and estimated payments — updated for 2025 and 2026.
This reference lists every major federal filing and payment deadline for the 2026 filing season (covering 2025 returns) and the 2026 estimated-tax year. All dates below reflect the IRS weekend-and-holiday rule under IRC §7503: when a due date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. Several 2026 dates shift as a result — most notably the March S-corporation and partnership deadline, which lands on Monday, March 16, 2026 because March 15 is a Sunday.
State deadlines, fiscal-year filers, and disaster-area extensions can differ. Always confirm against the relevant IRS publication or notice before relying on a date for a client.
Calendar-year individual returns are due April 15, 2026. Because April 15 falls on a Wednesday and Emancipation Day (April 16) does not displace it this year, there is no automatic shift. Filing Form 4868 extends the filing deadline six months to October 15, 2026, but it does not extend the time to pay — any balance due is still owed by April 15, and interest plus the failure-to-pay penalty accrue on unpaid amounts after that date. April 15 is also the last day to make 2025 contributions to a traditional IRA, Roth IRA, or HSA, and the due date for the FBAR (FinCEN Form 114), which carries an automatic extension to October 15 if missed.
Calendar-year S-corporations (Form 1120-S) and partnerships (Form 1065) file by March 16, 2026 — the Monday after the usual March 15 date, which is a Sunday in 2026 — and must furnish Schedule K-1s to owners by the same date. A six-month extension via Form 7004 moves the deadline to September 15, 2026. Calendar-year C-corporations (Form 1120) file by April 15, 2026, with a Form 7004 extension to October 15. Late pass-through returns are especially costly: the failure-to-file penalty for partnerships and S-corporations is assessed per partner or shareholder, per month, so a small entity can accumulate a meaningful penalty quickly.
Form 941 is filed quarterly — for 2026 the returns are due April 30, July 31, November 2 (Oct 31 is a Saturday), and February 1, 2027. The annual FUTA return (Form 940) for 2025 and the Q4 2025 Form 941 are both due by February 2, 2026 because January 31 is a Saturday. Employers must also furnish Forms W-2 to employees and transmit them to the Social Security Administration by that same February 2 date. Federal employment-tax deposits follow a separate monthly or semiweekly schedule that depends on the employer's lookback-period liability.
Quarterly estimated payments for the 2026 tax year are due April 15, June 15, and September 15 of 2026, and January 15, 2027. To avoid an underpayment penalty, most taxpayers must pay the smaller of 90% of the current year's tax or 100% of the prior year's tax — rising to 110% when prior-year adjusted gross income exceeds $150,000. Because the penalty is calculated quarter by quarter, paying a lump sum late in the year does not necessarily cure an earlier shortfall.
Form 1099-NEC has the earliest deadline: it is due to both recipients and the IRS by January 31 (February 2, 2026 this year). Other 1099s — 1099-MISC, 1099-INT, 1099-DIV, 1099-B, and 1099-R — are due to recipients by January 31 but to the IRS by March 2, 2026 if filed on paper, or March 31, 2026 if filed electronically. Filers submitting ten or more information returns in aggregate are now required to file electronically.
The failure-to-file penalty is generally 5% of unpaid tax per month (up to 25%), while the failure-to-pay penalty is 0.5% per month; when both apply in the same month, the failure-to-file penalty is reduced by the failure-to-pay amount. Interest compounds daily on the underpayment. First-time offenders with a clean three-year history may qualify for First-Time Penalty Abatement.
Estimate the cost with the IRS Penalty Calculator, plan payments with the Quarterly Estimated Tax Calculator, or file an extension using the Extension Toolkit.
Individual federal income tax returns (Form 1040) for the 2025 tax year are due April 15, 2026. Filing Form 4868 extends the filing deadline to October 15, 2026, but any tax owed is still due April 15.
March 15, 2026 falls on a Sunday. Under IRC §7503, when a due date lands on a weekend or legal holiday it moves to the next business day, so the 1120-S and 1065 deadline becomes Monday, March 16, 2026.
No. An extension (Form 4868 for individuals, Form 7004 for businesses) only extends the time to file the return. Tax owed is still due by the original deadline, and the failure-to-pay penalty plus interest accrue on any unpaid balance after that date.
For the 2026 tax year, estimated payments are due April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
Both must be furnished to recipients and filed with the SSA or IRS by January 31 — February 2, 2026 this year, because January 31 is a Saturday.
Penalties and daily-compounding interest begin to accrue. The failure-to-file penalty (5% per month, up to 25%) is far steeper than the failure-to-pay penalty (0.5% per month), so filing on time — even when you cannot pay in full — limits the damage. First-time penalty abatement may remove the penalty for taxpayers with a clean recent history.