Staying on top of tax deadlines is essential for individuals, freelancers, small businesses, and corporations alike. This guide outlines the key IRS due dates for the 2026 filing season (tax year 2025), including extensions, estimated payments (through 2026), W-2 filing, and annual return submissions.
Key 2026 Federal Tax Season Dates
- January 15, 2026 – Final installment of 2025 estimated tax payments due (Form 1040-ES)
- January 26, 2026 – IRS begins accepting 2025 individual tax returns
- February 2, 2026 – Deadline for employers to provide W-2s to employees (January 31 falls on a weekend) and Form 1099-NECs to the contractors
- March 16, 2026 – Due date for S Corp and Partnership Returns, and to file for extensions
- April 15, 2026 – Tax Day: Individual returns, C Corp returns, and payments due, final day for IRA contributions, and to file for extensions
- September 15, 2026 – Due date for S Corp, Partnership Return extension filers
- October 15, 2026 – Due date for individual return and C Corp return extension filers
When Are Quarterly Estimated Tax Payments Due?
If you’re self-employed, a freelancer, or don’t have enough taxes withheld from other income sources, you may need to make quarterly estimated tax payments. Here are the due dates for 2026 estimated taxes (and the final 2025 payment):
- January 15, 2026 – Final payment for 2025 estimated taxes (Q4)
- April 15, 2026 – First payment for 2026 estimated taxes (Q1)
- June 15, 2026 – Second payment for 2026 estimated taxes (Q2)
- September 15, 2026 – Third payment for 2026 estimated taxes (Q3)
- January 15, 2027 – Final payment for 2026 estimated taxes (Q4)
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State Pass-Through Entity Estimated Tax Payments
Many states have implemented pass-through entity (PTE) taxes, requiring partnerships and S corporations to make estimated tax payments at the entity level. These payments typically follow the quarterly schedule above, except for the 4th installment, which is often due by December 15. Rules, due dates, and payment procedures vary by state.
PTE estimated tax deadlines in Virginia and Maryland generally follow these patterns (subject to entity type and state-specific rules):
Virginia PTE Estimated Payment Dates
- 1st installment: April 15, 2026
- 2nd installment: June 15, 2026
- 3rd installment: September 15, 2026
- 4th installment: December 15, 2026
Maryland PTE Estimated Payment Dates
- 1st installment: April 15, 2026
- 2nd installment: June 15, 2026
- 3rd installment: September 15, 2026
- 4th installment: December 15, 2026
Because state rules and deadlines can vary and may change from year to year, it’s important to check with your state’s department of taxation or revenue authority for the most accurate and up-to-date information.
2026 Tax Deadlines by Month
January 2026 Tax Dates and Deadlines
January 15, 2026
- Individuals — who did not pay federal income tax the previous year through withholdings (or didn’t pay enough) should make their estimated tax payment by this date using Form 1040-ES.
- Farmers and fishermen — should pay their federal estimated tax for 2025 using Form 1040-ES. If you don’t pay your estimated tax by January 15, you must file your 2025 return and pay any tax due by March 2, 2026, to avoid an estimated tax penalty.
January 26, 2026
- The IRS begins accepting and processing individual tax returns for the 2025 tax year.
February 2, 2026 (January 31, 2026 falls on a Saturday)
- Employers — must provide employees who worked for the business in 2025 with their W-2 forms. Businesses that paid out reportable gambling winnings or withheld federal income tax from gambling winnings should issue Forms W-2G by this date.
- All employers — should file Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all W-2s issued for 2025.
- Individuals who make estimated tax payments — may choose to file their income tax return (Form 1040 or Form 1040-SR) by this date if they didn’t pay the final installment of 2025 estimated tax by January 15. Filing and paying by this date avoids a late payment penalty.
- Business payers of nonemployee compensation — must file Form 1099-NEC for payments made in 2025.
- Small employers — with annual payroll tax liability of $1,000 or less should file Form 944 (or Form 943 for agricultural employers) to report Social Security, Medicare, and federal income tax withheld in 2025. If the tax was deposited fully and on time, you have until February 10, 2026, to file.
- FUTA tax filers—should file Form 940 to report 2025 Federal Unemployment Tax Act liability. If undeposited FUTA tax is $500 or less, it can be paid with the return. If over $500, it must be deposited. Those who deposited on time have until February 10, 2026, to file.
February 2026 Tax Dates and Deadlines
February 10, 2026
- Small employers — who deposited all payroll taxes for 2025 in full and on time must file Form 944 (or Form 943 for farm employers) by this date.
- FUTA filers — who deposited their 2025 Federal Unemployment Tax Act (FUTA) taxes on time must file Form 940 by this date.
February 17, 2026
- Businesses — Informational returns such as 1099-Bs (for income earned from the sale of certain securities) and certain 1099-MISC forms must be sent to recipients by this date. See IRS General Instructions for Certain Information Returns (2026) for more information.
- Individuals — who claimed exemption from income tax withholding last year on the Form W-4 must file a new Form W-4 by this date to continue their exemption for another year.
March 2026 Tax Dates and Deadlines
March 2, 2026
- Farmers and fishermen — File your 2025 income tax return (Form 1040 or Form 1040-SR) and pay any tax due by this date if you did not pay your 2025 estimated tax by January 15, 2026. If you paid your estimated tax in full and on time, you have until April 15, 2026, to file without penalty.
March 16, 2026
- Partnerships — File a 2025 calendar year return using Form 1065.
- S Corporations — File a 2025 calendar year income tax return using Form 1120-S.
- S Corporation Election — File Form 2553 to elect to be treated as an S Corporation beginning with the calendar year 2026.
- Form 7004 — File this form to apply for an automatic six-month extension to file a 2025 S Corporation or partnership return.
April 2026 Tax Dates and Deadlines
April 15, 2026
- Individuals — File your 2025 federal income tax return (Form 1040 or Form 1040-SR) and pay any tax due. If you need more time to file, submit Form 4868 to request an automatic six-month extension. Note that this extension only applies to filing the return—not to payment. To avoid penalties and interest, you must pay any taxes owed by this date.
- Estimated Tax Payment — If you’re not paying your 2026 income tax through withholding (or won’t pay enough that way), pay the first installment of your 2026 estimated federal tax using Form 1040-ES.
- Corporations — File a 2025 calendar year income tax return using Form 1120 and pay any tax due. To request an automatic six-month extension, file Form 7004 and deposit the estimated amount owed. Also, make the first installment of your 2026 estimated federal income tax.
- Household Employers — If you paid cash wages of $2,700 or more in 2025 to a household employee, you must file Schedule H (Form 1040) with your income tax return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025. Also report any income tax you withheld for your household employees.
- Trusts and Estates—File a 2025 calendar year fiduciary income tax return using Form 1041 and pay any tax due.
May 2026 Tax Dates and Deadlines
May 15, 2026
- Nonprofit (Exempt) Organizations—File Form 990 for the 2025 calendar year. If you need additional time, you may request an automatic six-month extension by filing Form 8868 by May 15, 2026.
June 2026 Tax Dates and Deadlines
June 15, 2026
- Individuals — Make an estimated tax payment for 2026 if you’re not paying your income tax for the year through withholding (or won’t pay enough that way). Use Form 1040-ES. This is the second installment date for 2026 estimated federal tax.
- U.S. citizens or resident aliens living and working (or on military duty) outside the United States and Puerto Rico — File Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
- If you need more time to file, submit Form 4868 to request an additional four-month extension. You must pay your estimated tax liability by this date to avoid penalties and interest. Your return will then be due by October 15, 2026. Taxpayers serving in a combat zone may qualify for additional time to file and pay.
- Corporations — Deposit the second installment of 2026 estimated federal income tax.
September 2026 Tax Dates and Deadlines
September 15, 2026
- Individuals — Make an estimated tax payment for 2026 if you’re not paying your income tax for the year through withholding (or won’t pay enough tax). Use Form 1040-ES. This is the third installment date for estimated federal tax for 2026.
- Partnerships — File a 2025 calendar year return (Form 1065) if you requested an automatic six-month extension by the March 16, 2026, deadline.
- S Corporations — File a 2025 calendar year income tax return (Form 1120-S) if you timely filed for an automatic six-month extension by March 16, 2026.
October 2026 Tax Dates and Deadlines
October 15, 2026
- Individuals — If you have an automatic six-month extension to file your income tax return for 2025, file Form 1040 or Form 1040-SR by this date and pay any tax, interest, and penalties due.
- Corporations — File a 2025 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This deadline applies only if you requested a six-month extension by the original due date in April.
December 2026 Tax Dates and Deadlines
December 31, 2026
- Year-End Tax Moves — This is the last day to complete most actions that can impact your 2026 tax return, including:
- Spending funds from Flexible Spending Accounts (FSAs), if your plan does not offer a grace period or carryover option
- Making charitable donations to qualifying organizations
- Finalizing contributions to workplace retirement plans (such as 401(k)s)
- Taking required minimum distributions (RMDs) from retirement accounts, if applicable
- Selling assets to realize capital gains or losses for tax-loss harvesting
January 2027 Tax Dates and Deadlines
January 15, 2027
- Individuals — Make an estimated tax payment for 2026 if you’re not paying your income tax for the year through withholding (or won’t pay enough tax). Use Form 1040-ES. This is the final installment date for 2026 estimated federal tax.
- Corporations — Deposit the fourth installment of 2026 estimated federal income tax.
Helpful IRS Tax Forms and Resources
When Are State Income Tax Returns Due?
State income tax return deadlines for the 2025 tax year generally follow the federal filing deadline of April 15, 2026, but there are exceptions.
- District of Columbia and Maryland generally follow the federal deadline, with state income tax returns due on April 15, 2026.
- Virginia sets a different deadline, with state income tax returns generally due on May 1, 2026.
Because state rules and deadlines can vary—and may change from year to year—it’s important to check with your state’s department of taxation or revenue authority for the most accurate and up-to-date information. Here is a helpful list of State Government Websites.
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