Tax Deadlines 2026: Key Dates for Filing & Payments
By Wealthvieu · Updated
2026 Tax Calendar At-a-Glance
Deadline
Date
What’s Due
Q4 2025 Estimated Tax
January 15, 2026
4th quarter estimated payment
W-2s and 1099s Due
January 31, 2026
Employers/payers send forms
Tax Filing Deadline
April 15, 2026
2025 federal return
Q1 2026 Estimated Tax
April 15, 2026
1st quarter estimated payment
Extension Deadline
April 15, 2026
File Form 4868
Q2 2026 Estimated Tax
June 15, 2026
2nd quarter estimated payment
Q3 2026 Estimated Tax
September 15, 2026
3rd quarter estimated payment
Extended Return Deadline
October 15, 2026
Returns with extensions
Q4 2026 Estimated Tax
January 15, 2027
4th quarter estimated payment
Federal Tax Filing Deadlines
Individual Returns (Form 1040)
Deadline
Date
Notes
Standard deadline
April 15, 2026
For 2025 tax year
Automatic extension
October 15, 2026
File Form 4868 by April 15
Military overseas
June 15, 2026
Auto 2-month extension
Combat zone
180 days after leaving
Extended deadline
Important Notes
Item
Details
Payment still due
April 15 even with extension
Interest on late payment
Accrues from April 15
Penalty for late filing
5% per month, max 25%
Penalty for late payment
0.5% per month, max 25%
Estimated Tax Payment Schedule
2026 Quarterly Deadlines
Quarter
Income Period
Payment Due
Q1
January 1 - March 31, 2026
April 15, 2026
Q2
April 1 - May 31, 2026
June 15, 2026
Q3
June 1 - August 31, 2026
September 15, 2026
Q4
September 1 - December 31, 2026
January 15, 2027
Who Must Pay Estimated Taxes?
Taxpayer Type
Threshold
Self-employed
Expect to owe $1,000+
Gig workers
Expect to owe $1,000+
Investors
Expect to owe $1,000+
Retirees (no withholding)
Expect to owe $1,000+
Corporations
Expect to owe $500+
Safe Harbor Rules
Method
How to Avoid Penalties
100% of prior year tax
Pay this year what you owed last year
110% rule
If AGI > $150K, pay 110% of prior year
90% of current year
Pay 90% of what you’ll owe this year
IRA Contribution Deadlines
2026 Contribution Deadlines
Account Type
For Tax Year
Deadline
Traditional IRA
2025
April 15, 2026
Roth IRA
2025
April 15, 2026
SEP IRA
2025
April 15, 2026 (Oct 15 with extension)
SIMPLE IRA
2025
April 15, 2026
2026 Contribution Limits
Account Type
Under 50
Age 50+
Traditional IRA
$7,000
$8,000
Roth IRA
$7,000
$8,000
SEP IRA
Up to $69,000
Up to $69,000
SIMPLE IRA
$16,000
$19,500
Business Tax Deadlines
Partnerships (Form 1065)
Deadline
Date
Notes
Standard deadline
March 15, 2026
For 2025 tax year
Extended deadline
September 15, 2026
File Form 7004
K-1s to partners
March 15, 2026
Schedule K-1
S Corporations (Form 1120-S)
Deadline
Date
Notes
Standard deadline
March 15, 2026
For 2025 tax year
Extended deadline
September 15, 2026
File Form 7004
K-1s to shareholders
March 15, 2026
Schedule K-1
C Corporations (Form 1120)
Deadline
Date
Notes
Standard deadline
April 15, 2026
Calendar year corps
Extended deadline
October 15, 2026
File Form 7004
Fiscal year corps
15th of 4th month
After fiscal year end
Sole Proprietors (Schedule C)
Deadline
Date
Notes
Standard deadline
April 15, 2026
With Form 1040
Extended deadline
October 15, 2026
With personal extension
Employment Tax Deadlines
Form 941 (Quarterly Payroll)
Quarter
Period
Deadline
Q1 2026
Jan-Mar
April 30, 2026
Q2 2026
Apr-Jun
July 31, 2026
Q3 2026
Jul-Sep
October 31, 2026
Q4 2026
Oct-Dec
January 31, 2027
Annual Forms
Form
Purpose
Deadline
W-2
To employees
January 31, 2026
W-2
To SSA
January 31, 2026
1099-NEC
To contractors
January 31, 2026
1099-MISC
To IRS
February 28, 2026 (paper)
1099-MISC
To IRS
March 31, 2026 (electronic)
940
Annual FUTA
January 31, 2026
State Tax Deadlines
States With April 15 Deadline
Most states follow the federal April 15 deadline, including:
California, New York, Texas, Florida, Illinois, Pennsylvania, Ohio, Georgia, North Carolina, Michigan, and most others
States With Different Deadlines
State
Deadline
Notes
Delaware
April 30
Individual returns
Hawaii
April 20
Individual returns
Iowa
April 30
Individual returns
Louisiana
May 15
Individual returns
Virginia
May 1
Individual returns
No State Income Tax
These states have no individual income tax filing:
Alaska, Florida, Nevada, New Hampshire*, South Dakota, Tennessee*, Texas, Washington, Wyoming
*Only taxes interest and dividends
Extension Deadlines
Personal Extensions
Action
Deadline
Form
File extension request
April 15, 2026
Form 4868
Extended filing deadline
October 15, 2026
—
Payment still due
April 15, 2026
—
Business Extensions
Entity Type
File Extension By
Extended Deadline
Partnership/S-Corp
March 15, 2026
September 15, 2026
C Corporation
April 15, 2026
October 15, 2026
Sole Proprietor
April 15, 2026
October 15, 2026
What an Extension Does NOT Do
Item
Extension Impact
Extends payment deadline
NO — payment due April 15
Avoids late payment penalty
NO — penalty still applies
Avoids late payment interest
NO — interest still accrues
Extends audit statute
May extend it
Special Situation Deadlines
Disaster Relief
Situation
Action
Source
FEMA declared disaster
Check IRS announcements
irs.gov
Extension granted
Varies by disaster
IRS Notice
Affected taxpayers
Auto-extended
Check eligibility
U.S. Citizens Abroad
Situation
Deadline
Notes
Standard auto-extension
June 15, 2026
Living abroad June 15
Further extension
October 15, 2026
File Form 4868
FBAR (FinCEN 114)
April 15, 2026
Auto-extends to October 15
Retirement Plan Deadlines
Employer Contributions
Plan Type
2025 Contribution Deadline
SEP IRA
April 15, 2026 (Oct 15 with extension)
SIMPLE IRA
March 1, 2026 (employer match)
401(k) employer match
Tax filing deadline + extensions
Solo 401(k)
April 15, 2026 (Oct 15 with extension)
Employee Contributions
Plan Type
Deadline
Notes
401(k) employee
December 31, 2025
End of tax year
403(b) employee
December 31, 2025
End of tax year
Traditional IRA
April 15, 2026
For 2025 tax year
Roth IRA
April 15, 2026
For 2025 tax year
HSA
April 15, 2026
For 2025 tax year
Penalty Amounts
Late Filing Penalties
Situation
Penalty
Filed late, refund due
$0
Filed late, balance due
5%/month (max 25%)
Filed 60+ days late
Minimum $485 or 100% of tax
Fraudulent failure to file
15%/month (max 75%)
Late Payment Penalties
Situation
Penalty
Paid late
0.5%/month (max 25%)
IRS sent notice + no payment
1%/month
On payment plan
0.25%/month
Interest rate (2026)
~8% (adjusts quarterly)
Estimated Tax Penalties
Situation
Penalty
Underpaid quarterly
~8% annual rate
Exception: 90% paid
No penalty
Exception: 100/110% prior year
No penalty
How to Avoid Penalties
Strategies
Strategy
How It Helps
File on time
Avoid 5%/month penalty
File extension
Extends filing deadline (not payment)
Pay 90%+ by April 15
Minimize late payment penalty
Set up payment plan
Reduces penalty rate
Request penalty abatement
First-time penalty waiver
First-Time Penalty Abatement
Requirement
Details
Clean history
No penalties in prior 3 years
All returns filed
Or valid extensions filed
All taxes paid
Or on payment plan
How to request
Call IRS or write letter
Important Forms Quick Reference
Form
Purpose
Deadline
1040
Individual income tax
April 15
4868
Extension request
April 15
1040-ES
Estimated tax voucher
Quarterly
W-4
Employee withholding
When circumstances change
1099-NEC
Contractor payments
January 31
Schedule C
Self-employment income
April 15
Schedule SE
Self-employment tax
April 15
Form 1065
Partnership return
March 15
Form 1120-S
S-Corp return
March 15
Form 1120
C-Corp return
April 15
Frequently Asked Questions
What happens if April 15 falls on a weekend?
The deadline moves to the next business day. In 2026, April 15 is a Wednesday, so no adjustment needed.
Can I still contribute to my IRA after April 15?
For the current tax year (2026), yes. You have until April 15, 2027 to contribute for 2026. After April 15, 2026, contributions count toward the next tax year.
What if I can’t pay my tax bill?
File your return anyway to avoid the failure-to-file penalty. Request a payment plan (Form 9465) or apply for an Offer in Compromise if you can’t pay in full.
Do I need to file quarterly taxes if I have a W-2 job?
Only if your withholding doesn’t cover your total tax liability. If you have significant side income, you may need to make estimated payments.