Keep track of important federal tax due dates for individuals, self-employed taxpayers and businesses. The calendars below cover income tax returns, estimated payments, selected employer filings and key retirement deadlines for 2026 and 2027.
The calendar year is the year a deadline occurs. For example, most 2025 income tax returns are due in 2026, while most 2026 returns are due in 2027. Unless noted otherwise, these tables assume a calendar-year taxpayer and show ordinary federal deadlines, without disaster-related postponements.
Last reviewed: October 5, 2026. The 2027 planning dates reflect current filing rules and weekend/holiday adjustments. Check the official IRS resources below for subsequent changes. The IRS opening date for the 2027 individual filing season is not included because it has not been confirmed in this review.
Federal Tax Calendar for 2026
Individuals and Self-Employed Taxpayers
These dates generally apply to Form 1040 or 1040-SR filers, including sole proprietors reporting business income on Schedule C.
| Due date | Deadline or action |
|---|---|
| January 15, 2026 | Fourth individual estimated tax payment for 2025. |
| March 2, 2026 | Qualifying farmers and fishers: file the 2025 return and pay all tax due to use the special filing alternative to the January estimated payment. |
| April 1, 2026 | First traditional IRA required minimum distribution (RMD) for someone who turned 73 in 2025, if deferred until the following year. |
| April 15, 2026 | File the 2025 individual return or request an extension; pay the remaining 2025 tax due. |
| April 15, 2026 | Generally, the final day for eligible 2025 traditional/Roth IRA and HSA contributions. Contribution limits and eligibility still apply. |
| April 15, 2026 | First individual estimated tax payment for 2026. |
| June 15, 2026 | Second individual estimated tax payment for 2026. |
| September 15, 2026 | Third individual estimated tax payment for 2026. |
| October 15, 2026 | File the 2025 individual return if a timely, valid extension was obtained. |
| December 31, 2026 | Take the 2026 annual RMD, if required, unless the first-year April 1 deferral applies. |
| January 15, 2027 | Fourth individual estimated tax payment for 2026. |
Business Income Tax Returns and Corporate Estimated Payments
These deadlines apply to calendar-year entities. An LLC follows its federal tax classification; its legal name alone does not determine its tax return or deadline.
| Due date | Deadline or action |
|---|---|
| March 16, 2026 | File 2025 partnership returns (Form 1065) and S corporation returns (Form 1120-S), furnish applicable Schedules K-1, or request a filing extension using Form 7004. |
| April 15, 2026 | File the 2025 C corporation return (Form 1120) or request an extension using Form 7004; pay any remaining tax due. |
| April 15, June 15 and September 15, 2026 | First, second and third estimated income tax payments for calendar-year C corporations, when required. |
| September 15, 2026 | File timely extended 2025 partnership and S corporation returns and furnish applicable Schedules K-1. |
| October 15, 2026 | File timely extended 2025 calendar-year C corporation returns. |
| December 15, 2026 | Fourth estimated income tax payment for calendar-year C corporations, when required. |
Selected Employer and Information-Return Deadlines
| Due date | Deadline or action |
|---|---|
| February 2, 2026 | Furnish 2025 Forms W-2 to employees and file them with the Social Security Administration; furnish and file 2025 Forms 1099-NEC with the IRS. |
| February 2, 2026 | File 2025 Form 940, fourth-quarter 2025 Form 941, and 2025 Form 944 if applicable. |
| March 2, 2026 | File paper 2025 Forms 1099-MISC and 1099-K with the IRS, if paper filing is permitted. |
| March 31, 2026 | Electronically file 2025 Forms 1099-MISC and 1099-K with the IRS. |
| April 30, 2026 | File first-quarter 2026 Form 941. |
| July 31, 2026 | File second-quarter 2026 Form 941. |
| November 2, 2026 | File third-quarter 2026 Form 941. |
| February 1, 2027 | File fourth-quarter 2026 Form 941, 2026 Form 940, and 2026 Form 944 if applicable. |
Recipient-copy deadlines for Forms 1099-MISC and 1099-K can precede their IRS filing deadlines. See the information-return guidance below.
Federal Tax Calendar for 2027
Individuals and Self-Employed Taxpayers
The following planning dates use current federal deadline rules. Most returns filed during 2027 report income earned in 2026.
| Due date | Deadline or action |
|---|---|
| January 15, 2027 | Fourth individual estimated tax payment for 2026. |
| March 1, 2027 | Qualifying farmers and fishers: file the 2026 return and pay all tax due to use the special filing alternative to the January estimated payment. |
| April 1, 2027 | First traditional IRA RMD for someone who turned 73 in 2026, if deferred until the following year. |
| April 15, 2027 | File the 2026 individual return or request an extension; pay the remaining 2026 tax due. |
| April 15, 2027 | Generally, the final day for eligible 2026 traditional/Roth IRA and HSA contributions. Contribution limits and eligibility still apply. |
| April 15, 2027 | First individual estimated tax payment for 2027. |
| June 15, 2027 | Second individual estimated tax payment for 2027. |
| September 15, 2027 | Third individual estimated tax payment for 2027. |
| October 15, 2027 | File the 2026 individual return if a timely, valid extension was obtained. |
| December 31, 2027 | Take the 2027 annual RMD, if required, unless the first-year April 1 deferral applies. |
| January 18, 2028 | Fourth individual estimated tax payment for 2027, adjusted for the weekend and Martin Luther King Jr. Day. |
Business Income Tax Returns and Corporate Estimated Payments
| Due date | Deadline or action |
|---|---|
| March 15, 2027 | File 2026 partnership returns (Form 1065) and S corporation returns (Form 1120-S), furnish applicable Schedules K-1, or request a filing extension using Form 7004. |
| April 15, 2027 | File the 2026 C corporation return (Form 1120) or request an extension using Form 7004; pay any remaining tax due. |
| April 15, June 15 and September 15, 2027 | First, second and third estimated income tax payments for calendar-year C corporations, when required. |
| September 15, 2027 | File timely extended 2026 partnership and S corporation returns and furnish applicable Schedules K-1. |
| October 15, 2027 | File timely extended 2026 calendar-year C corporation returns. |
| December 15, 2027 | Fourth estimated income tax payment for calendar-year C corporations, when required. |
Selected Employer and Information-Return Deadlines
| Due date | Deadline or action |
|---|---|
| February 1, 2027 | Furnish 2026 Forms W-2 to employees and file them with the Social Security Administration; furnish and file 2026 Forms 1099-NEC with the IRS. |
| February 1, 2027 | File 2026 Form 940, fourth-quarter 2026 Form 941, and 2026 Form 944 if applicable. |
| March 1, 2027 | File paper 2026 Forms 1099-MISC and 1099-K with the IRS, if paper filing is permitted. |
| March 31, 2027 | Electronically file 2026 Forms 1099-MISC and 1099-K with the IRS. |
| April 30, 2027 | File first-quarter 2027 Form 941. |
| August 2, 2027 | File second-quarter 2027 Form 941. |
| November 1, 2027 | File third-quarter 2027 Form 941. |
| January 31, 2028 | File fourth-quarter 2027 Form 941, 2027 Form 940, and 2027 Form 944 if applicable. |
Filing Extensions: More Time to File, Not to Pay
Individuals and sole proprietors: Use Form 4868 or an IRS-approved electronic extension method by the regular filing deadline. Schedule C is part of the individual return, so a sole proprietor generally extends Form 1040—not Schedule C separately. This also generally applies to an individually owned single-member LLC that has not elected corporate taxation.
Partnerships, S corporations and C corporations: Use Form 7004 by the applicable return deadline. Calendar-year partnerships and S corporations generally receive an extension to September 15; calendar-year C corporations generally receive an extension to October 15.
An extension generally postpones filing, not payment. Pay the estimated balance by the original payment deadline; interest and penalties may apply to unpaid amounts. Extending an individual return also generally does not extend the regular deadline for prior-year IRA or HSA contributions.
Fiscal-Year Taxpayers: Deadlines Depend on the Return
Income tax deadlines for fiscal-year filers are based on the taxpayer’s year-end rather than the calendar-year dates above.
| Return or taxpayer | General filing deadline after tax year-end |
|---|---|
| Individual return: Form 1040 or 1040-SR | 15th day of the fourth month. |
| Partnership return: Form 1065 | 15th day of the third month. |
| S corporation return: Form 1120-S | 15th day of the third month. |
| C corporation return: Form 1120 | Generally, 15th day of the fourth month, subject to the June 30 transition below. |
June 30 C corporation transition: For a tax year ending June 30 that began before January 1, 2026, the special third-month deadline and generally seven-month filing extension apply. For tax years beginning in 2026 or later, the standard fourth-month deadline and generally six-month extension apply. Short tax years can require special treatment; consult the Form 1120 instructions and Form 7004 instructions.
Fiscal-year individual estimated payments generally fall on the 15th day of the fourth, sixth and ninth months of the tax year and the first month following year-end. Corporate installments generally fall on the 15th day of the fourth, sixth, ninth and twelfth months.
Important Details Before You File or Pay
Estimated Payments Follow Different Schedules
Individuals—including sole proprietors, partners and S corporation shareholders who owe estimated tax personally—generally follow the individual schedule. Calendar-year C corporations generally make their fourth installment in December, while individuals generally make theirs the following January. The individual payment periods are not four equal calendar quarters.
For payment rules and calculation guidance, use IRS Estimated Taxes, Form 1040-ES, and Publication 542 for corporations. Form 1120-W is historical; use current corporate guidance and worksheets.
Employer Filings and Tax Deposits Are Separate
Payroll tax deposits may be due monthly, semiweekly or under another applicable rule, often before the payroll return is due. The tables show selected return-filing deadlines, not a complete deposit calendar. Forms 940, 941 and 944 may qualify for additional filing time when all required taxes were deposited timely and in full. Form 944 applies only when the IRS has authorized or required its use.
Forms W-2 are filed with the Social Security Administration, while Forms 1099 are filed with the IRS. The general electronic-filing requirement applies when you file 10 or more covered information returns in aggregate, subject to exceptions and waivers. Recipient copies of Forms 1099-MISC and 1099-K are generally due January 31, adjusted to February 2 in 2026 and February 1 in 2027; certain Form 1099-MISC reporting has a later recipient deadline. Consult the IRS information-return instructions for the specific form.
Retirement and Farming Rules Have Exceptions
The April 1 RMD entries concern a traditional IRA owner’s first required distribution. Deferring it can result in two RMDs in the following year: the deferred first distribution and that year’s distribution due December 31. Employer plans and inherited accounts can have different rules, and original Roth IRA owners have no lifetime RMD requirement. See Publication 590-B.
The special March filing alternative for farmers and fishers generally requires at least two-thirds of gross income in the current or preceding year to come from farming or fishing. Filing and paying by that date can avoid the estimated-tax penalty under the special rules; it is not a universal March deadline for everyone in those occupations.
State Taxes and Special Relief May Change Your Deadline
These calendars cover common federal deadlines. Check your state revenue department separately, including the North Carolina Department of Revenue, for state returns, payments and extensions. Other returns—such as estate, trust, exempt-organization and excise-tax filings—may follow different schedules.
Weekend and legal-holiday adjustments are reflected in the filing and payment dates shown. Disaster relief, military service, living abroad and certain other circumstances may change applicable deadlines. Check the IRS disaster tax relief notices rather than assuming a postponement applies to every taxpayer or every filing.
Official IRS Calendars and Resources
Use the official sources for updates and details specific to your situation:
- Publication 509: Tax Calendars — federal filing and payment calendars and fiscal-year guidance.
- IRS Tax Calendar — additional business and employer deadlines.
- Individual Filing Extensions — Form 4868 and electronic extension options.
- Form 7004 Instructions — extensions for covered business returns.
- Form 941 Instructions and Forms W-2/W-3 Instructions — employer filing requirements.
- Publication 590-A and Publication 969 — IRA and HSA contribution rules.
For help organizing your records before filing, visit the CPA at Large Tax Center.
This calendar provides general educational information and does not cover every taxpayer, form or exception. Verify the deadline that applies to your return and circumstances before acting.
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