Key federal filing and payment deadlines for individuals, businesses, and employers, based on IRS Publication 509, Tax Calendars (2026). Dates that would otherwise fall on a weekend or federal holiday are shown on the next business day, per IRS rules.
| Date | Applies To | What's Due |
|---|---|---|
| Jan 15, 2026Thursday | Individuals | 4th-quarter 2025 estimated tax payment due (Form 1040-ES). |
| Feb 2, 2026Monday | Employers | Furnish 2025 Form W-2 to employees and Form 1099-NEC to contractors; file W-2s/1099-NECs with the SSA/IRS; Form 940 (FUTA) annual return and Form 941 for Q4 2025 due. (Normally Jan 31 — shifted because Jan 31, 2026 falls on a Saturday.) |
| Mar 16, 2026Monday | Partnerships & S-Corps | Form 1065 (partnerships) and Form 1120-S (S-corps) due, or file Form 7004 for an automatic 6-month extension. Schedule K-1s due to partners/shareholders. (Normally Mar 15 — shifted because it falls on a Sunday.) |
| Apr 15, 2026Wednesday | Individuals C-Corps | Individual Form 1040 due, or file Form 4868 for a 6-month extension; 1st-quarter 2026 estimated tax due; last day for 2025 IRA/HSA contributions. C-corporation Form 1120 due, or file Form 7004 for an extension; Q1 2026 corporate estimated tax due. |
| Apr 30, 2026Thursday | Employers | Form 941 for Q1 2026 due. |
| Jun 15, 2026Monday | Individuals C-Corps | 2nd-quarter 2026 estimated tax payment due for individuals and C-corporations. |
| Jul 31, 2026Friday | Employers | Form 941 for Q2 2026 due. |
| Sep 15, 2026Tuesday | Individuals C-Corps & S-Corps | 3rd-quarter 2026 estimated tax due for individuals and C-corporations. Extended Form 1065/1120-S returns due for partnerships and S-corps that filed for an extension in March. |
| Oct 15, 2026Thursday | Individuals C-Corps | Extended individual Form 1040 due; extended C-corporation Form 1120 due (for returns that filed for an extension in April). |
| Nov 2, 2026Monday | Employers | Form 941 for Q3 2026 due. (Normally Oct 31 — shifted because it falls on a Saturday.) |
| Jan 15, 2027Friday | Individuals | 4th-quarter 2026 estimated tax payment due. |
| Feb 1, 2027Monday | Employers | Furnish 2026 Form W-2 and Form 1099-NEC; file with SSA/IRS; Form 940 and Q4 2026 Form 941 due. (Normally Jan 31 — shifted because it falls on a Sunday; confirm against the IRS's 2027 tax calendar once published.) |
This calendar is provided for general planning purposes and is not a substitute for personalized tax advice. Deadlines shown reflect calendar-year filers; fiscal-year taxpayers, disaster-area extensions, and certain international or specialty filings follow different schedules. Source: IRS Publication 509 (2026), Tax Calendars. Contact our office to confirm the deadlines that apply to your specific situation.