2026 Tax Due Dates & Filing Deadlines

Individuals — Form 1040

Filing, extension, and estimated-payment dates for the 2026 tax year.

• Original filing deadline for the 2026 Form 1040: April 15, 2027. This deadline applies to most calendar-year individual taxpayers. IRS Form 1040 information.
• Automatic extension request — Form 4868: Request the extension by April 15, 2027. A properly filed extension generally provides additional time to file through October 15, 2027.
• An extension provides additional time to file the return, but it does not provide additional time to pay the tax. Estimated balances should still be paid by April 15, 2027, to reduce possible interest and penalties. IRS Form 4868 information.
• Quarterly estimated tax payments for the 2026 tax year:
  • First installment: April 15, 2026
  • Second installment: June 15, 2026
  • Third installment: September 15, 2026
  • Fourth installment: January 15, 2027

• Farmers and fishermen: Special estimated-tax rules may apply. Eligible taxpayers may generally pay the required estimated tax by January 15, 2027, or file the 2026 return and pay the full tax by March 1, 2027.

IRA and HSA Contribution Timing

Contribution timing for the 2026 tax year.

• HSA and Archer MSA contributions for 2026 can generally be made through April 15, 2027.
• When making a contribution between January 1 and April 15, 2027, make sure the custodian records it for the correct tax year.
• Disaster-related IRS relief may postpone certain IRA, HSA, and Archer MSA contribution deadlines for eligible taxpayers.

IRS information for Forms 1099-SA and 5498-SA

Business Tax Deadlines

Selected filing and extension deadlines for calendar-year businesses.

• Business return extensions: Many business entities request an automatic filing extension using Form 7004.
• Form 7004 must generally be submitted by the entity’s original return deadline.
• A filing extension does not necessarily extend the deadline for paying tax owed.
• S corporation election — Form 2553: For an election intended to be effective for the 2026 tax year, the general deadline was March 16, 2026. March 15, 2026, fell on a Sunday, so the deadline moved to the next business day.

Read our detailed guide explaining when to file Form 2553 for an S corporation election .

IRS Form 7004 information

Information Returns — Forms W-2 and 1099

Deadlines for payments and wages reported for calendar year 2026.

• Forms W-2: Employers generally must furnish Forms W-2 to employees and file them with the Social Security Administration by February 1, 2027. January 31, 2027, falls on a Sunday, so the deadline moves to the next business day.
• Form 1099-NEC: Recipient statements and IRS filings are generally due by February 1, 2027.
• Other Forms 1099: Deadlines vary depending on the form, the type of payment, and whether the form is filed on paper or electronically.

IRS Form W-2 information  |  IRS information-return instructions

Disaster Relief and Postponed Deadlines

Federally declared disasters may result in postponed federal tax filing and payment deadlines. Depending on the specific IRS notice, relief may apply to individual and business returns, estimated tax payments, payroll and excise tax filings, and certain retirement or health-account contributions.

Relief applies only to designated taxpayers, locations, and deadlines identified by the IRS. Always verify whether a specific postponement applies before relying on a later date.

View current IRS disaster-relief announcements.

Summary of Key 2027 Federal Deadlines

These dates assume a December 31, 2026, year-end.

What Happens If a Tax Deadline Is Missed?

An estimated tax payment is missed

An underpayment or late estimated payment may result in an addition to tax, generally calculated in a manner similar to interest. Exceptions or waivers may be available in certain situations, including casualty events, disasters, unusual circumstances, or qualifying retirement and disability situations.

Taxpayers with uneven income may be able to use Form 2210, Schedule AI, to calculate required payments based on when the income was actually earned.

You cannot afford to pay the full balance

File the return or extension by the applicable deadline and pay as much as possible. Filing on time can help reduce exposure to failure-to-file penalties, even when the full balance cannot be paid.

The IRS may offer payment arrangements, installment agreements, or other payment options depending on the taxpayer’s circumstances.

The return is filed after the deadline

Failure-to-file and failure-to-pay penalties may apply unless the taxpayer qualifies for reasonable-cause relief or another exception. Filing as soon as possible generally helps limit additional penalties and interest.

Review IRS payment options.

Fastest Way to Receive a Tax Refund

The fastest general method is to file the return electronically and select direct deposit. Electronically filed, error-free returns with direct-deposit information are typically processed more quickly than paper returns.

You can also use our tax refund tracker to access the appropriate refund-status resources.

IRS refund information

How to Use This Tax Calendar

• The business deadlines shown assume a calendar-year business with a year ending December 31, 2026.
• Fiscal-year businesses may have different return and extension deadlines.
• When a due date falls on a Saturday, Sunday, or legal holiday, the deadline generally moves to the next business day.
• An extension to file generally does not extend the deadline to pay the tax.
• Partnerships generally do not pay federal income tax at the entity level, but their owners may need to make individual estimated tax payments.
• S corporations may have entity-level estimated payments for certain taxes, while shareholders may also need to make individual estimated payments.
• State and local filing deadlines are not included in this federal calendar.

Key IRS References

• IRS Publication 509 — Tax Calendars
• IRS Form 1040 information
• IRS Form 1040-ES information
• IRS Form 4868 information
• IRS Form 7004 information
• IRS disaster-relief information
• IRS payment options

Related Sapir EA resources: 2026 Tax Rates and Brackets, Record Retention Guide, and Tax Services.