Essential US Tax Dates for 2026

For your convenience, the following are essential tax dates for 2026 in the United States, covering personal, corporate, and investment-related tax filings. Please consult the IRS and your state’s websites to confirm these dates.

January

January 15, 2026:

•Individuals: Fourth-quarter estimated tax payment for 2025 due. This applies to income not subject to withholding, such as self-employment income, interest, dividends, and capital gains.

•Corporations: Fourth-quarter estimated tax payment for 2025 due.

January 26, 2026:

•IRS: Tax filing season begins; IRS starts accepting and processing 2025 tax returns.

January 31, 2026:

•Employers: Furnish Forms W-2 to employees.

•Businesses: Furnish Forms 1099-NEC (Nonemployee Compensation) to independent contractors.

•Businesses/Payors: Furnish most other Forms 1099 (e.g., 1099-MISC, 1099-INT, 1099-DIV) to recipients. This includes reporting interest, dividends, and other income.

February

February 17, 2026:

•Individuals: Deadline to reclaim your exemption from withholding on Form W-4.

February 18, 2026:

•Brokers: Furnish Forms 1099-B (Proceeds From Broker and Barter Exchange Transactions) to customers. This also applies to other forms related to accounts that could receive a Form 1099-B.

February 28, 2026:

•Businesses/Payors: Paper filing deadline for most Forms 1099 (e.g., 1099-MISC, 1099-INT, 1099-DIV) with the IRS.

March

March 16, 2026:

•Partnerships: File Form 1065, U.S. Return of Partnership Income. (For calendar year partnerships).

•S Corporations: File Form 1120-S, U.S. Income Tax Return for an S Corporation. (For calendar year S corporations).

April

April 1, 2026:

•Required Minimum Distributions (RMDs): First RMD for individuals who turned 73 in 2025 must be taken by this date. Subsequent RMDs are due by December 31 each year.

April 15, 2026:

•IRA Contributions: Last day to contribute to a Traditional or Roth IRA for the 2025 tax year.

•HSA Contributions: Last day to contribute to a Health Savings Account (HSA) for the 2025 tax year.

•Individuals: Federal income tax return (Form 1040) due for 2025, or file for an extension (Form 4868) to October 15, 2026. Any taxes owed are due by this date, even if an extension to file is requested.

•Individuals: First-quarter estimated tax payment for 2026 due.

•C Corporations: File Form 1120, U.S. Corporation Income Tax Return. (For calendar year C corporations), or file for an extension (Form 7004).

•Trusts and Estates: File Form 1041, U.S. Income Tax Return for Estates and Trusts.

June

June 15, 2026:

•Individuals: Second-quarter estimated tax payment for 2026 due.

•U.S. Citizens and Resident Aliens Abroad: If living outside the U.S. and Puerto Rico, or serving in the military outside the U.S. and Puerto Rico, the deadline to file your federal income tax return is automatically extended to this date. However, any tax due is still payable by April 15.

September

September 15, 2026:

•Individuals: Third-quarter estimated tax payment for 2026 due.

•Partnerships: Extended due date for Form 1065 if an extension was filed.

•S Corporations: Extended due date for Form 1120-S if an extension was filed.

October

October 15, 2026:

•Individuals: Extended due date for filing federal income tax return (Form 1040) if an extension was filed.

•C Corporations: Extended due date for Form 1120 if an extension was filed.

December

December 15, 2026:

•Corporations: Fourth-quarter estimated tax payment for 2026 due. (For calendar year corporations).

December 31, 2026:

•Required Minimum Distributions (RMDs): Deadline to take RMDs for the 2026 tax year for most retirement accounts.

•401(k) Contributions: Deadline for employees to make contributions to their 401(k) plans for the 2026 tax year.

October

  • October 15, 2025:
    • Individuals: Extended due date for filing federal income tax return (Form 1040) if an extension was filed.
    • C Corporations: Extended due date for Form 1120 if an extension was filed.

December

  • December 15, 2025:
    • Corporations: Fourth-quarter estimated tax payment for 2025 due. (For calendar year corporations).
  • December 31, 2025:
    • Required Minimum Distributions (RMDs): Deadline to take RMDs for the 2025 tax year for most retirement accounts.
    • 401(k) Contributions: Deadline for employees to make contributions to their 401(k) plans for the 2025 tax year.

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