2026 Tax Calendar: Your Guide to IRS Deadlines All Year

axpayers who make estimated tax payments must submit their fourth-quarter payment for the 2025 tax year by this date. This payment is especially important for individuals with variable income, independent contractors, and business owners who want to avoid underpayment interest and large balances due at filing.

Tip: If your December cash flow was uneven or you made larger-than-usual distributions, review your numbers before submitting the payment. A small adjustment can help prevent penalties.

Employers must furnish Form W-2 to employees and file copies with the Social Security Administration (SSA) no later than February 2, 2026, because January 31 falls on a Saturday. Proper reconciliation of wages, benefits, and withholdings at year-end helps reduce the need for corrections and follow-up notices from the IRS or SSA.

A clean year-end payroll close minimizes the risk of Form W-2c filings, reprocessing, and unnecessary correspondence.

Businesses that paid independent contractors or service providers during 2025 must furnish and file Form 1099-NEC by February 2, 2026. This deadline applies both to recipient copies and filings with the IRS.

For certain Form 1099-MISC payments—such as rents, prizes, and royalties—recipient copies are also due by this date so recipients can prepare their returns on time. Accurate and timely filing reduces the likelihood of mismatch notices and proposed adjustments later in the year.

Employers must file year-end and fourth-quarter payroll reports for the 2025 tax year by February 2, 2026, due to the weekend adjustment. This includes:

• Form 940 (annual FUTA return)
• Form 941 for the fourth quarter
• Forms 943, 944, and 945, when applicable

If all required deposits were made accurately and on time, certain employers may qualify for the extended filing deadline of February 10, 2026, depending on the form instructions.

Employees claiming exemption from federal income tax withholding must submit a new Form W-4 by February 17, 2026, to maintain their exempt status for the year. While often overlooked, this requirement is critical for individuals with tightly planned withholding strategies.

Note: Because February 15, 2026 falls on a Sunday and Monday, February 16 is a federal holiday (Presidents Day), the deadline is observed on Tuesday, February 17, 2026.

Taxpayers who still file certain information returns on paper—including Forms 1099-MISC, 1099-K, and some Forms 1098—must submit them to the IRS by March 2, 2026.

In most cases, electronic filing allows for a later deadline, typically extending to March 31, 2026, providing additional time to review information and reduce data-entry errors. If your organization is considering transitioning to electronic filing, streamlining that process can significantly improve efficiency and accuracy.

Note: The original deadline falls on Saturday, February 28, 2026, and is therefore observed on the next business day.

Entities operating on a calendar tax year must file their Partnership (Form 1065) and S Corporation (Form 1120-S) returns by March 16, 2026, as the standard March 15 deadline falls on a Sunday.

By this date, entities must also furnish Schedule K-1s to partners and shareholders. For organizations with multiple owners, complex operations, or third-party data dependencies, early preparation is essential to avoid delays and minimize the risk of IRS review.

Note: The original deadline falls on Sunday, March 15, 2026, and is observed on the next business day.

Eligible corporations and LLCs that wish to be taxed as an S Corporation for the 2026 tax year must file Form 2553 by March 16, 2026, in most cases.

This election can significantly impact compensation planning, distributions, payroll taxes, and overall tax strategy. Before filing, it is advisable to review financial projections, ownership structure, and long-term business goals.

Note: The original deadline falls on Sunday, March 15, 2026, and is observed on the next business day.

Entities that are not ready to file by the March deadline may request an automatic extension using Form 7004, which must be submitted by March 16, 2026.

While the extension provides additional time to file the return, it does not extend the time to pay any tax due. Accurately estimating the outstanding liability helps reduce interest and penalties, particularly for businesses with variable cash flow or multiple partners.

Note: The original deadline falls on Sunday, March 15, 2026, and is observed on the next business day.

Taxpayers who turned 73 in 2025 and are required to take their first Required Minimum Distribution (RMD) have until April 1, 2026, to do so without incurring penalties.

This requirement applies to traditional IRAs and certain employer-sponsored retirement plans. Coordinating the timing and amount of the distribution with both your financial advisor and tax professional can help manage the tax impact effectively.

This is the most significant date on the tax calendar. Individual taxpayers with a calendar tax year must file their 2025 federal income tax return (Form 1040) by April 15, 2026.

This includes employees receiving W-2s, independent contractors, freelancers, investors, and small business owners. Filing a complete and accurate return helps prevent processing delays, IRS inquiries, and follow-up notices.

Extension: Taxpayers who need additional time may request an automatic extension using Form 4868 by this same date. The extension applies only to filing—not to payment of any tax due.

Taxpayers may make final contributions to IRAs and Health Savings Accounts (HSAs) through April 15, 2026, and still apply them to the 2025 tax year.

These contributions can reduce taxable income and support long-term financial planning. Before contributing, confirm annual limits, eligibility requirements (such as HSA-qualified health coverage), and the overall impact on your tax strategy.

Individuals with income not subject to withholding—such as business owners, independent contractors, and investors—must make their first estimated tax payment for the 2026 tax year by April 15, 2026.

Accurate projections help avoid underpayment penalties and distribute tax obligations more evenly throughout the year. If income is irregular or fluctuates, reviewing estimates before submitting payment is strongly recommended.

C Corporations and certain LLCs taxed as corporations with a calendar tax year must file Form 1120 by April 15, 2026.

For companies with multiple accounts, inventory, or multi-state operations, this filing requires careful reconciliation of income, deductions, credits, and balance sheet activity to avoid delays or post-filing adjustments.

Tax-exempt organizations operating on a calendar tax year must file Form 990 by May 15, 2026, which is the fifth month following the end of the tax year.

Timely and accurate filing is critical to maintaining tax-exempt status, meeting transparency expectations from donors and boards, and avoiding penalties. Organizations with complex reporting requirements should ensure financial records are well organized ahead of this deadline.

Taxpayers with income not subject to withholding must submit their second estimated tax payment for the 2026 tax year by June 15, 2026.

Adjusting this payment based on updated income figures can help reduce underpayment interest and keep tax obligations aligned with actual financial performance.

Taxpayers with income not subject to withholding—including independent professionals, investors, and business owners—must submit their third estimated tax payment for the 2026 tax year by September 15, 2026.

Revising this payment based on summer financial results can help reduce underpayment interest and support a more predictable tax strategy for the remainder of the year.

Partnerships and S Corporations that requested an extension in March must file their final 2025 tax returns by September 15, 2026. This includes Forms 1065 and 1120-S, along with all required Schedule K-1s.

For businesses with multiple partners or complex ownership structures, this deadline represents the operational close of the annual filing cycle. Organizing documentation and reconciling records in advance can help ensure a smooth and timely submission.

Taxpayers who filed an automatic extension in April must submit their 2025 federal individual income tax return (Form 1040) by October 15, 2026.

While the extension allows additional time to file, any tax owed was due in April. Reviewing balances, credits, and supporting documentation before filing helps avoid additional interest or IRS follow-up.

If you need assistance finalizing your return or confirming that your information is complete and accurate, our team can help you close the year with confidence.

C Corporations and certain LLCs taxed as corporations that requested an extension using Form 7004 must file Form 1120 by October 15, 2026.

This filing is particularly significant for corporations with inventory, multi-state operations, or complex financial statements. Preparing the return well in advance helps minimize post-filing adjustments and supports planning for the next fiscal year.

Tax-exempt organizations that requested an extension in May must file Form 990 for the 2025 calendar year by November 16, 2026, as the standard November 15 deadline falls on a Sunday.

Timely filing preserves organizational transparency, protects tax-exempt status, and ensures continued compliance with regulatory requirements. Organizations with complex financial reporting needs should confirm that all disclosures and schedules are complete before submission.

Note: The original deadline falls on a non-business day and is therefore observed on the next business day.

Taxpayers age 73 or older must take their Required Minimum Distribution (RMD) for the 2026 tax year by December 31, 2026, to avoid significant penalties.

This requirement applies to traditional IRAs and certain employer-sponsored retirement plans. Coordinating the timing and amount of distributions is especially important for individuals managing multiple accounts or variable income streams.

If you need assistance calculating your RMD or evaluating its tax impact, our team can provide guidance.