Stay ahead of important IRS filing and payment deadlines in 2026. Below are the key federal tax due dates for individuals, businesses, employers, corporations, partnerships, and self-employed taxpayers.
January 2026
January 15
- Estimated Tax Payment Due (Q4 2025)
- Sole proprietors
- Partners
- S corporation shareholders
- Corporations making quarterly estimated payments
- Freelancers
- Independent contractors
- Self-employed individuals
- Gig workers
- Investors with untaxed income
February 2026
February 2, 2026 (IRS-adjusted from January 31)
- W-2 & 1099-NEC Filing Deadline
- Furnish Form W-2 to employees
- File W-2 copies with the Social Security Administration
- Furnish most Form 1099-NEC forms to independent contractors
- Form 940 Due (FUTA Tax Return)
Annual Federal Unemployment Tax Act (FUTA) return due if all FUTA taxes were not deposited on time during the year.
March 2026
March 16, 2026 (March 15 falls on Sunday)
- Partnership Tax Returns Due — Form 1065
- File partnership tax return
- Provide Schedule K-1s to partners
- S Corporation Tax Returns Due — Form 1120-S
- File S corporation return
- Provide Schedule K-1s to shareholders
April 2026
April 15, 2026
- Individual & Sole Proprietor Tax Returns Due
- File Form 1040
- Include Schedule C for sole proprietorship income
- C Corporation Tax Returns Due — Form 1120
- Estimated Tax Payment Due (Q1 2026)
- IRA & HSA Contribution Deadline – Last day to make 2025 contributions to:
- Traditional IRA
- Roth IRA
- Health Savings Account (HSA)
April 30, 2026
- Quarter 1 Payroll Tax Return Due — Form 941
June 2026
June 15, 2026
- Estimated Tax Payment Due (Q2 2026)
July 2026
July 31, 2026
- Quarter 2 Payroll Tax Return Due — Form 941
September 2026
September 15, 2026
- Extended Partnership Return Deadline
Extended filing deadline for Form 1065. - Extended S Corporation Return Deadline
Extended filing deadline for Form 1120-S. - Estimated Tax Payment Due (Q3 2026)
October 2026
October 15, 2026
- Extended Individual Tax Return Deadline
Extended deadline for:- Individuals
- Sole proprietors
- Single-member LLCs
- Extended C Corporation Return Deadline
November 2026
November 2, 2026 (IRS-adjusted from October 31)
- Quarter 3 Payroll Tax Return Due — Form 941
2027
January 15, 2027
- Estimated Tax Payment Due (Q4 2026)
February 1, 2027 (IRS-adjusted from January 31)
- Quarter 4 Payroll Tax Return Due — Form 941
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