IMPORTANT DEADLINE

Updated for 2026  |  Federal Filing Dates for Individuals and Businesses

This calendar lists common federal tax, payroll, business, and financial deadlines followed throughout the United States. Dates are adjusted when a deadline falls on a weekend or federal holiday, in which case the deadline moves to the next business day. All dates below reflect the actual 2026 due dates. Always confirm filing requirements with the IRS, your state tax agency, or a qualified tax professional.

Q1 · Jan – Mar

First Quarter

January 15

Q4 Estimated Tax Payment — Final

  • Final quarterly estimated tax payment for the 2025 tax year (individuals & businesses)
  • Estimated tax payment deadline for qualifying farmers and fishermen
Farmers & Fishermen: If at least two-thirds of gross income comes from farming or fishing and you file & pay all taxes owed by March 1, the January payment may not be required.
February 2 — Adjusted

W-2, 1099 Issuance & Payroll Returns

  • Issue Form W-2 to employees
  • Issue Form 1099-NEC for nonemployee compensation
  • Issue Form 1099-MISC for miscellaneous income
  • File Form 940 — FUTA annual return
  • File Q4 Form 941 payroll tax return
  • Deposit federal unemployment taxes if balance exceeds IRS threshold
2026 Adjustment: January 31 falls on a Saturday — moved to Monday, February 2.
March 2 — Adjusted

Paper 1099 & W-2 Filing

  • File paper copies of Forms 1099 with the IRS
  • File W-2 copies with the Social Security Administration
  • Submit annual payroll and withholding reconciliations
2026 Adjustment: February 28 falls on a Saturday — moved to Monday, March 2.
March 16 — Adjusted

Business Entity Tax Returns

  • S Corporation returns due (Form 1120-S)
  • Partnership returns due (Form 1065)
  • Multi-member LLC returns taxed as partnerships
  • Provide Schedule K-1 to shareholders and partners
  • File business tax extensions for eligible entities
2026 Adjustment: March 15 falls on a Sunday — moved to Monday, March 16.
March 31

Electronic Filing Deadlines

  • Electronic filing deadline for Forms 1099
  • Electronic payroll information filing deadlines where applicable
Q2 · Apr – Jun

Second Quarter

April 1

First RMD for New Retirees

  • Deadline to take the 2025 required minimum distribution if you turned 73 during 2025 and are taking your first RMD
April 15 · Tax Day

Individual & C-Corp Returns + IRA / HSA

Important: Filing an extension gives more time to file — not to pay. Interest and penalties may apply to unpaid balances after April 15.
June 15

Q2 Estimated Tax Payment

  • Second quarterly estimated tax payment due for 2026
  • Estimated tax payment deadline for self-employed individuals and freelancers
Q3 · Jul – Sep

Third Quarter

September 15

Q3 Estimated Tax + Extended Business Returns

  • Third quarterly estimated tax payment due for 2026
  • Extended S Corporation returns due (Form 1120-S)
  • Extended Partnership returns due (Form 1065)
  • Extended multi-member LLC returns due
  • Extended trust and estate returns due where applicable
Q4 · Oct – Dec

Fourth Quarter

October 15

Extended Individual & C-Corp Returns

  • Extended individual income tax returns due (Form 1040)
  • Extended C Corporation returns due (Form 1120)
  • Final deadline for most taxpayers who requested a six-month extension
November 16 — Adjusted

Extended Nonprofit Returns

  • Extended exempt organization returns due (Form 990 series)
  • Certain nonprofit filing extensions expire
2026 Adjustment: November 15 falls on a Sunday — moved to Monday, November 16.
December 15

Corporate Year-End Estimated Tax

  • Final estimated tax installment for corporations
  • Year-end corporate tax planning deadline
  • Final quarterly estimated tax payments for certain corporate entities
December 31

Year-End Financial Deadlines

  • 401(k) salary deferral contribution deadline
  • Flexible Spending Account year-end usage deadline (unless grace period applies)
  • Required Minimum Distribution deadlines for qualifying retirement accounts
  • Year-end payroll adjustments and bonus reporting deadlines
Recurring

Quarterly Payroll Returns — Form 941

Quarter Period Due Date
Q1 Return January – March April 30
Q2 Return April – June July 31
Q3 Return July – September November 2 Adjusted
Q4 Return October – December January 31 (following year)

Monthly Depositors

Payroll tax deposits are generally due by the 15th of the following month.

Semi-Weekly Depositors

Deposits are generally due within 3 business days after payroll.

Next-Day Deposit Rule

Large payroll tax liabilities may require a next-business-day deposit under IRS rules.

Annual

Financial Planning Deadlines

Dec 31 Deadline

401(k) Contributions

  • Employee salary deferrals must generally be completed by December 31
Apr 15 Deadline

IRA Contributions

  • Traditional IRA and Roth IRA contributions are typically allowed until Tax Day (April 15)
Apr 15 Deadline

Health Savings Accounts (HSA)

  • Payroll deductions generally end December 31
  • Direct contributions may continue until the tax filing deadline
Extended

SEP IRA & Solo 401(k)

  • Contribution deadlines may be extended if a valid tax extension is filed
IRS

Common Penalties to Be Aware Of

Penalty Reference Guide

Late Filing
Up to 5% of unpaid taxes per month, subject to IRS limits.
Late Payment
Approximately 0.5% of unpaid taxes per month, plus interest charges.
Estimated Tax Underpayment
May apply when insufficient taxes are paid throughout the year via withholding or estimated payments.
Payroll Tax Deposits
Late deposits can result in significant IRS penalties and enforcement action.
Extensions vs. Payment Deadline
Extensions provide additional time to file, but do not extend the time to pay taxes owed. Interest and penalties may still apply to any unpaid balance after the original deadline.
EFTPS Electronic Payments
IRS electronic payments should generally be scheduled at least one business day before the deadline cutoff to ensure timely processing.
Weekend & Holiday Rule
When a federal tax deadline falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day. All 2026 adjusted dates reflect this rule.
Disaster Relief Extensions
The IRS may grant extended deadlines to taxpayers in federally declared disaster areas. Check IRS.gov for the most current relief announcements.
Important Reminder: Tax deadlines, filing requirements, and compliance rules can change year to year based on IRS updates and federal legislation. Weekend and holiday adjustments also shift specific dates annually. Consult with a qualified tax professional, CPA, enrolled agent, or accountant to confirm the deadlines and requirements that apply to your situation.

Page last updated: 2026  |  Source: IRS Publication 509 and IRS.gov