January 2026
Jan 15:
Individuals – Final installment of 2025 estimated tax payments due. Use Form 1040-ES. You can skip this payment if you file your 2025 return and pay all taxes owed by February 2, 2026.
Jan 26:
Tax Season Begins – The IRS begins accepting and processing federal individual tax returns for the 2025 tax year.
Jan 31:
Note: January 31 falls on a Saturday in 2026. Deadlines that typically fall on Jan 31 are moved to February 2, 2026 — see February below.
2026 TAX DEADLINES AND DUE DATES
FEBRUARY 2026
Feb 2:
1099-NEC & W-2 Deadline – Businesses must provide Form 1099-NEC, Form 1099-MISC, Form 1098, and Form W-2G to recipients. (January 31 deadline shifted due to weekend.)
Employers – Provide 2025 Form W-2 to employees and file Copy A with the Social Security Administration (Form W-3).
Employers – File 2025 federal unemployment tax return (Form 940) and report Q4 2025 payroll taxes (Form 941) if deposits were not made in full and on time.
Individuals – File 2025 Form 1040 and pay any tax due to avoid penalties if the January 15 estimated payment was skipped.
Quarterly Sales Tax and Use Filers (CDTFA) – Q4 2025 Sales Tax and Use Returns are due for businesses collecting sales tax.
Feb 10:
Employers – Report Q4 2025 payroll taxes (Form 941) and file Form 940 if all deposits were made in full and on time.
Individuals – Report January tip income of $20 or more to employer (Form 4070).
Feb 17:
Businesses – Provide Form 1099-B, 1099-S, and certain Forms 1099-MISC (Box 8 or Box 10 payments) to recipients.
Employers – Deposit Social Security, Medicare, and withheld income taxes for January (monthly deposit rule).
Individuals – File a new Form W-4 to renew withholding exemption claimed in 2025.
MARCH 2026
Mar 2:
Businesses – Paper filers: file Form 1098, Form 1099 series (other than Feb 2 deadline forms), Form W-2G, and transmittal Form 1096 for 2025 payments. Electronic filers may defer to March 31.
Mar 10:
Individuals – Report February tip income of $20 or more to employer (Form 4070).
Mar 16:
Partnerships – File 2025 calendar-year return (Form 1065) and provide Schedule K-1 to each partner — or request a 6-month extension (Form 7004).
S Corporations – File 2025 calendar-year return (Form 1120-S) and provide Schedule K-1 to each shareholder — or file for a 6-month extension (Form 7004). Pay any tax due.
Employers – Deposit Social Security, Medicare, and withheld income taxes for February (monthly deposit rule).
Mar 31:
Employers / Businesses – Electronically file 2025 Forms 1097, 1098, 1099 series (other than those with earlier deadlines), and Form W-2G.
APRIL 2026
Apr 10:
Individuals – Report March tip income of $20 or more to employer (Form 4070).
Apr 15:
Individuals – Tax Day – File 2025 federal income tax return (Form 1040 or 1040-SR) or request a 6-month automatic extension (Form 4868). Pay any tax due.
Individuals – Pay Q1 2026 estimated taxes (Form 1040-ES).
Individuals – Last day to make 2025 IRA or Roth IRA contributions.
C Corporations – File 2025 return (Form 1120) or extend (Form 7004). Pay any tax due. Pay first installment of 2026 estimated taxes.
Trusts & Estates – File 2025 return (Form 1041) or request a 5½-month extension (Form 7004). Pay any tax due.
Household Employers – File Schedule H if wages paid in 2025 were $2,800 or more.
Employers – Deposit Social Security, Medicare, and withheld income taxes for March (monthly deposit rule).
MAY 2026
May 12:
Individuals – Report April tip income of $20 or more to employer (Form 4070).
May 15:
Calendar-year exempt organizations – File 2025 information return (Form 990, 990-EZ, or 990-PF) or request a 6-month automatic extension (Form 8868). Pay any tax due.
Small exempt organizations (gross receipts ≤ $50,000) – File 2025 e-Postcard (Form 990-N) if not filing Form 990 or 990-EZ.
Employers – Deposit Social Security, Medicare, and withheld income taxes for April (monthly deposit rule).
june 2026
Jun 10:
Individuals – Report May tip income of $20 or more to employer (Form 4070).
Jun 15:
Individuals – Pay Q2 2026 estimated taxes (Form 1040-ES).
U.S. Citizens Abroad – Automatic 2-month extension deadline to file 2025 Form 1040 if living outside the U.S. and Puerto Rico. Pay any tax due.
C Corporations – Pay second installment of 2026 estimated income taxes.
Employers – Deposit Social Security, Medicare, and withheld income taxes for May (monthly deposit rule).
juLY 2026
Jul 10:
Individuals – Report June tip income of $20 or more to employer (Form 4070).
Jul 15:
Employers – Deposit Social Security, Medicare, and withheld income taxes for June (monthly deposit rule).
Jul 31:
Employers – Report Social Security, Medicare, and withheld income taxes for Q2 2026 (Form 941) if all deposits were made in full and on time.
Quarterly Sales Tax and Use Filers (CDTFA) – Q2 2026 Sales Tax and Use Returns are due.
AUGUST 2026
Aug 10:
Individuals – Report July tip income of $20 or more to employer (Form 4070).
Employers – Report Q2 2026 payroll taxes (Form 941) if all deposits were made on time and in full.
Aug 17:
Employers – Deposit Social Security, Medicare, and withheld income taxes for July (monthly deposit rule).
SEPTEMBER 2026
Sep 10:
Individuals – Report August tip income of $20 or more to employer (Form 4070).
Sep 15:
Individuals – Pay Q3 2026 estimated taxes (Form 1040-ES).
Partnerships & S Corporations – Extended return deadline for calendar-year filers who filed for a 6-month extension on March 16 (Forms 1065 and 1120-S).
C Corporations – Pay third installment of 2026 estimated income taxes.
Employers – Deposit Social Security, Medicare, and withheld income taxes for August (monthly deposit rule).
OCTOBER 2026
Oct 12:
Individuals – Report September tip income of $20 or more to employer (Form 4070).
Oct 15:
Individuals – Extended Return Deadline – Final deadline to file 2025 Form 1040 for taxpayers who received a 6-month extension. Any taxes owed were due April 15.
C Corporations – Extended return deadline for calendar-year filers (Form 1120) who filed for a 6-month extension.
Trusts & Estates – Extended return deadline for calendar-year filers (Form 1041).
Employers – Deposit Social Security, Medicare, and withheld income taxes for September (monthly deposit rule).
Quarterly Sales Tax and Use Filers (CDTFA) – Q3 2026 Sales Tax and Use Returns are due.
Oct 31:
Employers – Report Social Security, Medicare, and withheld income taxes for Q3 2026 (Form 941).
NOVEMBER 2026
Nov 10:
Individuals – Report October tip income of $20 or more to employer (Form 4070).
Employers – Report Q3 2026 payroll taxes (Form 941) if all associated deposits were made on time and in full.
Nov 16:
Calendar-year exempt organizations – Extended return deadline for nonprofits that received a 6-month extension on May 15 (Form 990 / 990-EZ / 990-PF).
Employers – Deposit Social Security, Medicare, and withheld income taxes for October (monthly deposit rule).
DECEMBER 2026
Dec 10:
Individuals – Report November tip income of $20 or more to employer (Form 4070).
Dec 15:
C Corporations – Pay fourth installment of 2026 estimated income taxes.
Employers – Deposit Social Security, Medicare, and withheld income taxes for November (monthly deposit rule).
Dec 31:
Year-End Planning – Last day to make charitable contributions, maximize 401(k) or employer retirement plan contributions, and complete any tax-planning transactions that must be completed within the 2026 tax year.
Looking ahead: Q4 2026 estimated taxes (Form 1040-ES) are due January 15, 2027.