2026 TAX CALENDAR
Important 2026 Federal Tax Deadlines
A planning calendar for common individual, business, nonprofit and international federal filings. Confirm the deadline that applies to your tax year, location and filing facts.
This tax deadlines guide highlights important 2026 filing and payment dates, but taxpayers should confirm the current rule for their specific facts.
- April 15individual deadline
- September 15next entity milestone
- October 15common extension date
Today’s planning context: As of August 23, 2026, upcoming common dates include September 15 and October 15. Disaster relief, fiscal years, state holidays and entity-specific rules can change the applicable date.
FEDERAL CALENDAR
Key 2026 tax deadlines and payment dates
This is a selected planning calendar—not a complete list of every federal, state, local, payroll, excise or information-return deadline.
| Date | Who or what | General action | Common form |
|---|---|---|---|
| January 15, 2026 | Individuals | Final 2025 estimated-tax installment generally due for calendar-year taxpayers. | Form 1040-ES |
| February 2, 2026 | Employers and payers | Forms W-2 and certain information returns, including Form 1099-NEC, reach adjusted calendar-year deadlines. | W-2 / 1099-NEC |
| March 16, 2026 | Partnerships and S corporations | Calendar-year Forms 1065 and 1120-S generally due; extension requests use Form 7004. | 1065 / 1120-S |
| April 15, 2026 | Individuals and C corporations | Calendar-year individual returns and many calendar-year C corporation returns generally due; tax payments remain due even when an extension is filed. | 1040 / 1120 |
| April 15, 2026 | Estimated tax | First 2026 individual estimated-tax installment generally due. | 1040-ES |
| April 15, 2026 | Foreign financial accounts | FBAR annual due date; FinCEN provides an automatic extension to October 15. | FinCEN 114 |
| May 15, 2026 | Calendar-year nonprofits | Many calendar-year Form 990-series returns generally due on the 15th day of the fifth month. | 990 series |
| June 15, 2026 | Qualifying taxpayers abroad | Automatic two-month filing extension generally ends for qualifying U.S. citizens and resident aliens abroad; interest may run from April 15. | 1040 |
| June 15, 2026 | Estimated tax | Second 2026 individual estimated-tax installment generally due. | 1040-ES |
| September 15, 2026 | Estimated tax | Third 2026 individual estimated-tax installment generally due. | 1040-ES |
| September 15, 2026 | Extended entities | Many calendar-year partnerships and S corporations with timely extensions generally reach their extended filing deadline. | 1065 / 1120-S |
| October 15, 2026 | Extended individual returns | Calendar-year individuals with a valid extension generally reach the extended filing deadline. | 1040 / 4868 |
| October 15, 2026 | FBAR | Automatic FBAR extension generally ends. | FinCEN 114 |
| October 15, 2026 | Extended C corporations | Many calendar-year C corporations with a valid extension generally reach their extended filing deadline. | 1120 / 7004 |
| January 15, 2027 | Estimated tax | Fourth 2026 individual estimated-tax installment generally due. | 1040-ES |
ENTITY RULES
Understand how due dates are calculated
Calendar-year dates are helpful, but the governing rule is often based on a numbered month after the close of the tax year.
RESOURCE
Individuals
Calendar-year Forms 1040 and 1040-NR are generally due April 15. A filing extension does not extend the time to pay.
RESOURCE
Partnerships
Form 1065 is generally due on the 15th day of the third month after the tax year ends.
RESOURCE
S corporations
Form 1120-S is generally due on the 15th day of the third month after the tax year ends.
RESOURCE
C corporations
Form 1120 is generally due on the 15th day of the fourth month after the tax year ends, subject to special rules.
RESOURCE
Tax-exempt organizations
Many Form 990-series returns are generally due on the 15th day of the fifth month after the accounting period ends.
RESOURCE
Taxpayers abroad
Qualifying U.S. citizens and resident aliens abroad generally receive an automatic two-month filing extension, but payment interest considerations remain.
DEADLINE SAFEGUARDS
Before relying on any calendar date
- Confirm whether the taxpayer uses a calendar year or fiscal year.
- Check current IRS disaster-relief announcements for the taxpayer’s location.
- Separate an extension to file from the deadline to pay tax.
- Review state, city, payroll, sales-tax and annual-report dates separately.
- Verify foreign information-return and international disclosure deadlines.
Content owner: EZTAXACT Tax & Business Services
Reviewed: August 23, 2026
Editorial standard: Official-source research, visible update dates and practical explanations.
Notice: General information only. EZTAXACT is not affiliated with the IRS and does not guarantee eligibility, acceptance, tax results or processing time.
PERSONALIZED SUPPORT
Do you need help confirming a filing deadline?
We can review the taxpayer, entity, tax year, extension history and international reporting context before identifying the relevant filing path.