When Are Taxes Due in 2026?
Every federal deadline for Individuals, Businesses, and Nonprofits, plus the safe-harbor rules that keep penalties off your bill. Federal, calendar-year filers only.
Quick Answer
The next two deadlines: 4th-quarter 2026 estimated taxes are due Friday, January 15, 2027, and 2026 individual returns (and any tax owed) are due Thursday, April 15, 2027. An extension filed by April 15 moves the filing deadline, not the payment, to October 15, 2027.
For the full year: federal individual tax returns for 2025 were due Wednesday, April 15, 2026; an extension moves filing (not payment) to October 15, 2026. Quarterly estimated taxes hit January 15, April 15, June 15, and September 15, 2026. S-corporation and partnership returns were due March 16, 2026, a month before your 1040, because their K-1s feed it. Every date below assumes a calendar-year filer.
Dates tell you when. For how much each quarterly payment should be (and the safe-harbor rules that kill the penalty), see our estimated tax payments guide or run the penalty calculator. Sizing the January 15, 2027 payment? See the Q4 estimated tax payment guide and how to pay estimated taxes online.
At-a-glance calendar
The 2026 federal tax deadlines most filers need
Use the table for the filing sequence, then add the reviewed dates to your calendar so the next deadline does not depend on memory.
| Form | Filing deadline | Extended deadline | Who it applies to |
|---|---|---|---|
| W-2 / 1099-NEC | February 2, 2026 | Not automatic | Employers and payers |
| Forms 1120-S / 1065 | March 16, 2026 | September 15, 2026 | Calendar-year S corporations and partnerships |
| Form 1040 | April 15, 2026 | October 15, 2026 | Individual filers |
| Form 1120 | April 15, 2026 | October 15, 2026 | Calendar-year C corporations |
| Form 1040-ES | Apr 15 / Jun 15 / Sep 15, 2026; Jan 15, 2027 | Not applicable | Individuals making quarterly estimated payments |
The calendar covers federal, calendar-year filing deadlines. State deadlines and fiscal-year entities follow separate schedules.
Tax Extension Deadline 2026: October 15
If you filed Form 4868 by April 15, your 2025 individual return is due Thursday, October 15, 2026. There is no second extension for individuals. Extended calendar-year partnership and S-corporation returns are due September 15, 2026, and extended C-corporation returns are due October 15, 2026.
Remember: the extension moved your filing date, not your payment date. Interest and late-payment penalties have been running since April 15 on any unpaid balance. If you expect to owe, filing sooner stops the bleeding; the penalty calculator shows what waiting costs.
Penalty-Reduction Strategies
Know these before you miss a single date.
January 2026
Individuals, Self-Employed, C-Corps
4th Quarter 2025 Estimated Tax
Avoiding underpayment penalties is key here. Use safe harbor rules: generally 90% of current-year tax or 100% (110% for high-income) of prior-year tax.
February 2026
Employers & Payers
W-2s, 1099-NEC/MISC due to recipients & IRS/SSA; Forms 940/941/944 due
Don't wait for the last minute. Incorrect or late W-2/1099s can trigger penalties per form. Use this as a yearly 'data hygiene' deadline.
March 2026
Partnerships (1065) & S-Corps (1120-S)
2025 Calendar-Year Returns or Extension (Form 7004)
Taxstra Tip: File the extension + pay a good estimate. This date basically runs the individual tax planning world because K-1s drive personal returns.
April 2026
Individuals (1040)
2025 Individual Return or Extension (Form 4868)
CRITICAL: An extension extends time to file, NOT time to pay. Pay what you reasonably expect to owe to avoid penalties.
C-Corps (1120)
2025 Corporate Return or Extension
Good time to reconcile book vs. tax income and confirm basis tracking.
Trusts & Estates (1041)
2025 Return or Extension
Don't forget 65-day rule planning and DNI distribution decisions.
Individuals & Corps
1st Quarter 2026 Estimated Tax
Many high-income W-2 earners with side income miss this. Set up a schedule now.
Individuals
IRA / HSA Contributions for 2025
Last chance to fund Traditional/Roth IRAs and HSAs for the 2025 tax year.
May 2026
Nonprofits / Tax-Exempt Orgs
Forms 990, 990-EZ, 990-PF due
Three consecutive missed years = automatic revocation of exempt status. Protect your status.
June 2026
Individuals & Corps
2nd Quarter 2026 Estimated Tax
Had a big income change (bonus, sale)? Adjust your Safe Harbor payments now.
U.S. Citizens Abroad
2025 Individual Returns (Auto-Extension)
Expat rules are complex. This is usually where DIY breaks down.
July 2026
Employers
Form 941 for Q2 2026
Use your 941s to reconcile payroll provider data vs. your General Ledger.
September 2026
Individuals & Corps
3rd Quarter 2026 Estimated Tax
Great time to re-project 2026 income with your advisor, especially if having a strong year.
Partnerships (1065) & S-Corps (1120-S) on Extension
Final Extended 2025 Returns Due
Hard stop for K-1s. If still missing info, you are in fire-drill territory.
October 2026
Individuals on Extension
Final Extended 2025 Form 1040 Due
After this date, full late-filing penalties hit. File a best-effort return & amend if necessary.
C-Corps on Extension
Final Extended 2025 Returns Due
Clean returns are vital for banking and investor relations.
Employers
Form 941 for Q3 2026
Check for contractor vs. employee classification errors.
November 2026
Nonprofits on Extension
Final Extended 2025 Returns Due
Final federal filing date for calendar-year exempt orgs.
December 2026
C-Corps
4th Quarter 2026 Estimated Tax
Align with year-end bonus and distribution decisions.
Everyone
Last Day of 2026 Tax Year
Cut-off for: 401k employee deferrals, charitable contributions, equipment purchases, STR hours logging.
Looking Ahead: Early 2027
4th Quarter 2026 Estimated Tax Due
Skip this only if filing 2026 return by Jan 31 (rare). How to size the Q4 payment
2026 Partnership & S-Corp Returns Due
The cycle begins again.
2027 Estimated Tax Due Dates
These are the expected federal installment dates for income earned in 2027, worked out from the statute and the weekend and holiday rule. The IRS confirms them when it releases the 2027 Form 1040-ES, so treat them as provisional until then.
| Installment | Income period | Expected due date |
|---|---|---|
| Q1 2027 | January 1 to March 31, 2027 | Thursday, April 15, 2027 |
| Q2 2027 | April 1 to May 31, 2027 | Tuesday, June 15, 2027 |
| Q3 2027 | June 1 to August 31, 2027 | Wednesday, September 15, 2027 |
| Q4 2027 | September 1 to December 31, 2027 | Tuesday, January 18, 2028 |
Why January 18? January 15, 2028 is a Saturday and Monday, January 17 is Martin Luther King Jr. Day, so the deadline rolls to the next business day. If your 2026 income was unusually high, the 110% prior-year safe harbor for 2027 can be expensive; see the 110% rule and estimated tax on capital gains. EFTPS lets you schedule all four 2027 payments at once; see how to pay estimated taxes online.
2026 Tax Deadline FAQs
When are 2026 taxes due in 2027?
Form 1040 returns for tax year 2026 are due Thursday, April 15, 2027, and any tax owed is due the same day. Form 4868 extends filing (not payment) to October 15, 2027. The fourth 2026 estimated payment is due January 15, 2027. Calendar-year S corporation and partnership returns are due March 15, 2027, and W-2s and 1099-NECs are due February 1, 2027 because January 31 falls on a Sunday.
When are taxes due in 2026?
Federal individual income tax returns (Form 1040) for tax year 2025 are due Wednesday, April 15, 2026. If you file an extension (Form 4868) by that date, your filing deadline moves to October 15, 2026, but any tax owed is still due April 15.
What is the tax extension deadline in 2026?
October 15, 2026 is the extended filing deadline for 2025 individual returns (Form 1040), as long as Form 4868 was filed by April 15, 2026. Extended calendar-year partnership and S corporation returns are due September 15, 2026; extended C corporation returns are due October 15, 2026.
When are quarterly estimated taxes due in 2026?
The 2026 quarterly estimated tax deadlines are January 15 (Q4 2025), April 15 (Q1 2026), June 15 (Q2 2026), and September 15, 2026 (Q3 2026). Q4 2026 is due January 15, 2027.
When are 2027 estimated tax payments due?
For tax year 2027, the four federal estimated tax installments are expected to be due April 15, 2027, June 15, 2027, September 15, 2027, and January 18, 2028. The last date moves because January 15, 2028 falls on a Saturday and Monday, January 17, 2028 is Martin Luther King Jr. Day. Confirm against the 2027 Form 1040-ES when the IRS releases it.
When are business tax returns due in 2026?
Calendar-year S corporations (Form 1120-S) and partnerships (Form 1065) are due March 16, 2026 (March 15 falls on a Sunday). Calendar-year C corporations (Form 1120) are due April 15, 2026. Each can extend six months with Form 7004.
Does a tax extension give me more time to pay?
No. An extension extends the time to file, not the time to pay. Interest and late-payment penalties run from the original April deadline on any unpaid balance, so pay your best estimate with the extension.
Don't Just React to Dates. Build a Plan Around Them.
If you routinely owe large balances on April 15, get hit with penalties, or your K-1s are always late, you likely need year-round planning, not just tax prep.
Tax planning slots are limited before year-end.
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