The 2026 Strategic Tax Calendar
Missing a federal tax deadline can result in penalties and interest. Some late filing and late payment penalties may each reach 25% of unpaid tax, while information return penalties are generally assessed per form. The dates below cover selected federal deadlines for calendar year taxpayers.
These are selected federal deadlines for calendar year taxpayers. State, local, fiscal year, disaster relief, combat zone and specialized filing deadlines may differ.
January 15, 2026
Fourth 2025 Estimated Tax Payment
The fourth and final scheduled installment of 2025 individual estimated tax is due. You generally do not have to make this payment if you file your 2025 Form 1040 or Form 1040-SR and pay all tax due by February 2, 2026.
Safe Harbor
A common federal safe harbor is to timely pay the smaller of 90% of your 2025 tax or 100% of your 2024 tax. Use 110% of your 2024 tax if your 2024 adjusted gross income exceeded $150,000, or $75,000 if Married Filing Separately. Payment timing, prior year eligibility and special rules can affect the calculation.
February 2, 2026
Forms W-2 and 1099-NEC
Employers must furnish 2025 Forms W-2 to employees and file Forms W-2 and W-3 with the Social Security Administration. Businesses must furnish Forms 1099-NEC to applicable recipients and file them with the IRS. Electronic delivery may be used when the applicable consent and delivery requirements are satisfied.
The usual January 31 date moves to February 2 because it falls on a Saturday in 2026.
- Form 941 for the fourth quarter of 2025.
- Form 940 for 2025 federal unemployment tax.
- A February 10 filing date may apply when all required deposits were made timely and in full.
Information Return Penalties
For many 2025 information returns due in 2026, the penalty is generally $60 per return when corrected within 30 days, $130 per return when corrected after 30 days but by August 1, and $340 per return when corrected after August 1 or not filed. A separate penalty may apply for failing to provide a correct statement to the recipient. Intentional disregard can result in substantially higher penalties.
March 2, 2026
Paper Filed Information Returns
Businesses permitted to file on paper may need to file certain Forms 1097, 1098, 1099, 3921, 3922 and W-2G with the IRS. This does not include Form 1099-NEC reporting nonemployee compensation, which was due February 2, 2026. Most businesses filing 10 or more combined information returns are generally required to file electronically.
March 16, 2026
Partnerships and S Corporations
Calendar year partnerships must file Form 1065 and provide Schedule K-1 and, when applicable, Schedule K-3 to each partner. Calendar year S corporations must file Form 1120-S and provide Schedule K-1 and, when applicable, Schedule K-3 to each shareholder.
A properly and timely filed Form 7004 generally provides an automatic six month filing extension until September 15, 2026.
An extension to file does not extend the time to pay any entity level federal tax due. State filing and payment obligations may also apply.
Late Filing Penalty
For returns due in 2026, the federal late filing penalty is generally $255 for each month or partial month the return is late, multiplied by the number of partners or shareholders. The penalty can continue for up to 12 months. Reasonable cause relief may be available in qualifying circumstances.
March 31, 2026
Electronically Filed Information Returns
Electronically filed Forms 1097, 1098, most Forms 1099, Forms 3921, 3922 and W-2G are generally due. Form 1099-NEC reporting nonemployee compensation was due February 2, 2026.
April 15, 2026
Individual and Business Tax Deadlines
- Individuals generally must file their 2025 Form 1040 or Form 1040-SR and pay any tax due.
- A timely filed Form 4868 generally extends the individual filing deadline until October 15, 2026. It does not extend the payment deadline.
- Calendar year C corporations generally must file Form 1120 and pay any tax due.
- A properly filed Form 7004 generally extends the calendar year C corporation filing deadline until October 15, 2026. It does not extend the payment deadline.
- April 15 is generally the final date for eligible 2025 contributions to Traditional IRAs, Roth IRAs and Health Savings Accounts.
- The first 2026 individual estimated tax installment is due.
- The first 2026 corporate estimated tax installment is generally due.
FBAR
The annual FBAR deadline applies to qualifying U.S. persons whose aggregate reportable foreign financial accounts exceeded $10,000 at any time during 2025. The FBAR is filed separately with FinCEN and is not attached to Form 1040. An automatic extension to October 15, 2026 applies without submitting a separate extension request.
An extension to file is not an extension to pay. Estimate your liability and pay it by today to limit interest and late payment penalties.
April 30, 2026
First Quarter Payroll Tax Return
Employers generally must file Form 941 for the first quarter of 2026. A later filing date may apply when all required payroll tax deposits were made timely and in full.
June 15, 2026
Taxpayers Abroad and Second Estimated Payments
Qualifying U.S. citizens and resident aliens who were living and working outside the United States and Puerto Rico on April 15 generally receive an automatic two month extension to file and pay. Certain military personnel serving outside the United States and Puerto Rico may also qualify.
To claim the extension, the taxpayer must attach a statement to the return explaining how the requirements were met. Interest generally accrues on unpaid tax beginning April 15, even when the taxpayer qualifies for the extension.
- Form 4868 may be filed by June 15 for an additional four months to file, generally until October 15.
- The second 2026 individual estimated tax installment is due.
- The second 2026 corporate estimated tax installment is generally due.
Check Your Withholding
Mid-year checkup: did you sell stock, or take a bonus? Adjusting now costs less than an underpayment penalty next April.
July 31, 2026
Second Quarter Payroll Tax Return
Employers generally must file Form 941 for the second quarter of 2026. A later filing date may apply when all required payroll tax deposits were made timely and in full.
September 15, 2026
Extended Partnership and S Corporation Returns
Calendar year partnerships and S corporations that timely requested an extension must file their 2025 returns. Partnerships must provide final or amended Schedules K-1 and, when applicable, Schedules K-3 to their partners. S corporations must provide final or amended Schedules K-1 and, when applicable, Schedules K-3 to their shareholders.
- The third 2026 individual estimated tax installment is due.
- The third 2026 corporate estimated tax installment is generally due.
October 15, 2026
Extended Individual and C Corporation Returns
Taxpayers with a valid six month extension must generally file their 2025 Form 1040 or Form 1040-SR. Calendar year C corporations that timely requested an extension must generally file their 2025 Form 1120.
Any unpaid tax was generally due on the original filing deadline. Interest and applicable late payment penalties may continue until the balance is paid.
If an extended individual return is not filed by October 15, failure to file penalties may begin accruing for each month or partial month the return remains unfiled. Penalties do not immediately reach their maximum on October 15.
Taxpayers affected by federally declared disasters, taxpayers serving in combat zones and certain international taxpayers may qualify for additional time.
FBAR
This is also the automatic extended deadline for 2025 FBAR filings. No separate FBAR extension request is required.
Electronic Filing
Electronic filing availability is separate from the legal filing deadline. The IRS announces its annual electronic filing maintenance period separately.
November 2, 2026
Third Quarter Payroll Tax Return
Employers generally must file Form 941 for the third quarter of 2026. The regular October 31 deadline moves to November 2 because October 31 falls on a Saturday.
December 15, 2026
Fourth Corporate Estimated Tax Payment
Calendar year corporations generally must make their fourth estimated income tax installment for 2026.
December 31, 2026
Required Minimum Distributions
Most taxpayers who are required to take a Required Minimum Distribution must complete it by December 31. Different rules may apply to a first Required Minimum Distribution and to certain inherited retirement accounts.
January 15, 2027
Fourth 2026 Estimated Tax Payment
The fourth scheduled individual estimated tax installment for 2026 is due. Taxpayers may be able to skip this installment if they file their 2026 income tax return and pay all tax due by the applicable early filing deadline.
The Cost of Procrastination
Missing a deadline can result in penalties and interest, but the calculation depends on the return, payment, length of delay and taxpayer circumstances.
Failure to File
For individuals and many business income tax returns, the failure to file penalty is generally 5% of unpaid tax for each month or partial month the return is late. The penalty generally reaches a maximum of 25%.
When failure to file and failure to pay penalties apply during the same month, the failure to file portion is generally reduced to 4.5%, while the failure to pay portion is generally 0.5%.
For Forms 1040 and 1120 due after December 31, 2025 that are more than 60 days late, the minimum failure to file penalty is generally the lesser of $525 or 100% of the unpaid tax.
Failure to Pay
The failure to pay penalty is generally 0.5% of unpaid tax for each month or partial month the balance remains unpaid. The penalty generally reaches a maximum of 25%.
The rate may decrease during an approved installment agreement or increase after certain IRS collection notices. Interest is charged separately and generally continues until the balance is paid.
Penalty Relief
Some penalties may be removed or reduced when the taxpayer qualifies for reasonable cause, First Time Abatement or another form of administrative relief. Approval is not guaranteed and depends on the taxpayer's facts and compliance history.
Already Missed a Deadline?
We prepare penalty abatement requests. Relief is never guaranteed, but reasonable cause and First Time Abatement remove more penalties than most people expect.
Fix My Tax IssuesDisclaimer
This calendar provides selected federal deadlines for general educational purposes. It is not a complete list of every filing, payment or deposit requirement.
State, local, fiscal year, payroll deposit, excise tax, estate, gift, nonprofit, international and specialized filing deadlines may be different.
Deadlines may also be postponed for qualifying taxpayers affected by federally declared disasters, combat zone service or other special circumstances.
Consult a qualified tax professional regarding the deadlines that apply to your specific situation.