Due Dates

FOR INFORMATION PURPOSES ONLY AND SHOULD NOT BE RELIED ON AS TAX ADVICE.

This calendar is based on a 12/31/2025 fiscal year-end (i.e. the 2025 tax year with most obligations falling in 2026). When a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. See IRS “When to File.”

Federal calendar for 12/31/2025 fiscal year-end (2025 tax year obligations in 2026)

When a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. When to File

Individuals (Form 1040)

• Original filing due date for 2025 Form 1040 (calendar year): April 15, 2026. When to File
• Automatic extension to file (Form 4868): request by April 15, 2026; the extension gives you time to file until October 15, 2026. This is time to file only — amounts due must still be paid by April 15 to avoid penalties/interest. Tax Tip: Request an extension  |  IRS: Need more time to file?
• Quarterly estimated tax payments for the 2025 tax year (Form 1040-ES):
  • 1st installment: April 15, 2025
  • 2nd installment: June 16, 2025 (June 15 is Sunday)
  • 3rd installment: September 15, 2025
  • 4th installment: January 15, 2026

  If income is uneven, annualize and attach Form 2210 Schedule AI. 2025 Form 1040-ES  |  Estimated taxes FAQ  |  Individuals FAQ

• Farmers and fishermen (calendar-year): either pay the entire 2025 estimated tax by January 15, 2026, or file the 2025 return and pay all tax due by March 2, 2026 (special 66 2/3% safe harbor applies). Estimated tax FAQ — Farmers & fishermen

IRA and HSA contribution timing (for 2025 tax year)

• HSA/Archer MSA contributions for 2025 can be made up to April 15, 2026 (custodians must track contributions made between January 1 and April 15, 2026 to the correct year). Instructions for Forms 1099-SA and 5498-SA (2025)
• Disaster relief may postpone the contribution deadline for eligible taxpayers. For example, prior disasters postponed IRA and HSA contribution deadlines, and similar relief can apply depending on 2025–2026 events. IRS disaster relief  |  California wildfire relief  |  Texas storms relief

Businesses (selected filing timing)

• Business return extensions: most entities request an automatic extension using Form 7004. It must be filed by the original due date. Extension to file is not an extension to pay. Instructions for Form 7004  |  IRS payments page – EFW / card / EFTPS

Information returns (payments made in 2025; filings due in early 2026)

• Forms W-2: furnish to employees and file with SSA by January 31, 2026. E-file is strongly encouraged. General Instructions for Forms W-2 and W-3
• Forms 1099:
  • Form 1099-NEC: recipient statement and IRS filing both generally due by January 31, 2026 (paper or e-file).
  • Other 1099s: dates vary by form and by filing method; see General Instructions for Certain Information Returns (2025) (includes e-file thresholds and penalties).

Disaster relief (postponements that may affect 2026)

Federally declared disasters often trigger postponements for filing and payment obligations. Notices specify the covered counties and exact postponed dates, and they can include return filings, estimated tax payments, payroll/excise filings, and IRA/HSA contributions for eligible taxpayers. Examples in the PDF: relief for Kentucky storms in 2025 (postponements to Nov. 3, 2025) and Texas storms in 2025 (postponements to Feb. 2, 2026). Always check the IRS disaster page before a due date.

Summary table (12/31/2025 year-end; key 2026 federal deadlines)

What happens if…

…an estimated tax payment is missed?

Underpayment or late estimated payments can trigger an addition to tax (calculated like interest) under the estimated tax rules. IRS guidance allows exceptions and waivers — for example, casualties, disasters, other unusual circumstances, and certain retiree/disabled situations. You can also annualize income (Form 2210 Schedule AI) to match payments to uneven income timing. Estimated taxes FAQ  |  Form 2210

Interest on tax (including penalties treated as tax) compounds daily by statute (IRC § 6622) and additions to tax are assessed and collected like tax (26 CFR § 301.6659-1).

…you cannot afford to pay?

File by the deadline (or request the extension by April 15) and pay as much as you can. An extension to file does not extend time to pay; balances accrue interest and late-payment penalties. The IRS offers Electronic Funds Withdrawal with an e-filed return/extension, and online payment agreements/installment plans via your Online Account. IRS: Need more time to file  |  IRS payments

…the filing deadline is missed?

Failure-to-file and failure-to-pay additions apply unless due to reasonable cause and not willful neglect. Additions are treated like tax and interest compounds daily. Filing as soon as possible (even without full payment) reduces exposure. If you are in a federally declared disaster area, IRS postponements can apply automatically and some penalties on deposits can be abated if paid by the relief date. IRS disaster relief

Fastest way to get a refund

E-file and choose direct deposit. During periods of limited IRS operations, the IRS notes that electronically filed, error-free returns with direct-deposit refunds continue to be paid fastest. IRS – refunds

Overview / How to use this calendar

• This chart assumes calendar-year businesses for the 2025 tax year (year ending 12/31/2025) with filings/payments due during 2026.
• If a due date falls on a Saturday, Sunday, or legal holiday, the due date moves to the next business day. When to File
• Extensions to file do not extend time to pay tax. Form 7004 must be submitted by the original due date and generally gives an automatic 6-month extension (special rules exist for certain filers). Instructions for Form 7004
• Corporations make quarterly estimated tax payments; partnerships don’t pay entity-level income tax but owners may need to make individual estimated tax payments. S corporations make entity-level estimated payments only for specific taxes, if $500 or more. 26 CFR § 1.6655-1
• For state deadlines, refer to the relevant state Department of Revenue — state dates are not captured here.

Key IRS references

• Publication 509 – Tax Calendars
• General Instructions for Certain Information Returns (2025)
• IRS Disaster Relief Newsroom
• IRS Payments