When are 2026 taxes due? For most individuals, the deadline to file a 2026 federal return and pay any tax owed is Thursday, April 15, 2027. An extension on Form 4868 moves the filing deadline to October 15, 2027, but not the payment deadline. Partnerships and S corporations file by March 15, 2027, and the fourth-quarter 2026 estimated tax payment is due January 15, 2027. Below is the full calendar for the 2026 tax year, with dates adjusted for weekends and federal holidays.
When Are 2026 Taxes Due? Key Dates
| Date | Deadline |
|---|---|
| January 15, 2027 | Fourth-quarter 2026 estimated tax payment |
| February 1, 2027 | Employers send W-2s; businesses send and file 1099-NEC (January 31 is a Sunday) |
| February 16, 2027 | Brokers send 1099-B and certain 1099-MISC (February 15 is Presidents Day) |
| March 1, 2027 | Paper filing of most other 1099s with the IRS |
| March 15, 2027 | Partnership (Form 1065) and S corporation (Form 1120-S) returns, or extension |
| March 31, 2027 | Electronic filing of most 1099s with the IRS |
| April 15, 2027 | Individual returns (Form 1040), C corporation returns for calendar-year companies, trust and estate returns, gift tax returns (Form 709), 2026 IRA and HSA contributions, first-quarter 2027 estimated payment, extension requests |
| June 15, 2027 | Second-quarter 2027 estimated payment; filing deadline for U.S. citizens living abroad |
| September 15, 2027 | Third-quarter 2027 estimated payment; extended partnership and S corporation returns |
| October 15, 2027 | Extended individual and C corporation returns |
| January 18, 2028 | Fourth-quarter 2027 estimated payment (January 15 is a Saturday and January 17 is Martin Luther King Jr. Day) |
Individual Return Deadline
Your 2026 Form 1040 is due April 15, 2027. That is also the deadline to pay any balance due, even if you get an extension. Interest and a failure-to-pay penalty of 0.5% per month generally apply to unpaid tax after that date. If you do not file and do not extend, the failure-to-file penalty is 5% per month, up to 25%. See IRS Form 4868 for how to request more time.
Estimated Tax Deadlines
If you are self-employed, a landlord, an investor or a retiree without enough withholding, you pay estimated taxes in four installments. For the 2026 tax year, the last one is due January 15, 2027. For 2027, the dates are April 15, June 15 and September 15, 2027, and January 18, 2028. To avoid an underpayment penalty, pay at least 90% of the current year’s tax or 100% of the prior year’s (110% if your prior-year AGI was over $150,000). See 2026 quarterly tax payments.
Business Return Deadlines
- Partnerships and multi-member LLCs (Form 1065): March 15, 2027; extended to September 15, 2027.
- S corporations (Form 1120-S): March 15, 2027; extended to September 15, 2027.
- C corporations (Form 1120), calendar year: April 15, 2027; extended to October 15, 2027.
- Sole proprietors and single-member LLCs: Schedule C is part of Form 1040, due April 15, 2027.
Employers also have quarterly payroll deadlines. See quarterly payroll tax deadlines.
Information Return Deadlines
Employers must give W-2s to employees and file them with the Social Security Administration by February 1, 2027. Form 1099-NEC is due to contractors and the IRS on the same date. Remember that for payments made in 2026, Forms 1099-NEC and 1099-MISC are generally required only at $2,000 or more. See 2026 Form 1099 thresholds.
Retirement and HSA Contribution Deadlines
- 2026 IRA contributions (up to $7,500, or $8,600 at 50+): April 15, 2027, even if you extend your return.
- 2026 HSA contributions: April 15, 2027.
- SEP IRA employer contributions: the business’s filing deadline, including extensions.
- 401(k) employee deferrals for 2026: December 31, 2026, through payroll.
Disaster Postponements
When the IRS announces disaster relief for a federally declared disaster area, filing and payment deadlines for affected taxpayers are often postponed automatically. Check the IRS disaster relief page if you live or do business in an affected area. See IRS disaster relief extensions.
What If You Miss the Deadline?
Knowing when are 2026 taxes due matters most if you owe. If you are due a refund, there is generally no penalty for filing late, and you have three years from the original due date to claim it. If you owe and miss April 15, 2027:
- File as soon as possible. The failure-to-file penalty (5% of unpaid tax per month) is ten times larger than the failure-to-pay penalty (0.5% per month).
- Pay what you can now to reduce interest and penalties.
- If you cannot pay in full, apply for a short-term payment plan or an installment agreement online.
- If this is your first penalty in several years, ask about first-time penalty abatement.
See our guide to how IRS late filing penalties are calculated.
Tips to Meet Every Deadline
- Set calendar reminders for each estimated payment.
- File an extension by April 15 if your return is not ready, and pay your best estimate of tax owed with it.
- E-file and use direct deposit for faster processing and refunds.
- Keep copies of payment confirmations from IRS Direct Pay or EFTPS.
- Even if you cannot pay in full, file on time to avoid the much larger failure-to-file penalty, then set up a payment plan.
Frequently Asked Questions
When are 2026 taxes due?
For most individuals, April 15, 2027. With an extension, the return is due October 15, 2027, but payment is still due April 15.
When is the last 2026 estimated tax payment due?
January 15, 2027.
When are business tax returns due in 2027?
Partnerships and S corporations: March 15, 2027. Calendar-year C corporations: April 15, 2027.
Can I contribute to an IRA for 2026 after December 31?
Yes, until April 15, 2027.
Final Thoughts
If you have been wondering when are 2026 taxes due, the short answer is April 15, 2027, but estimated payments, information returns and business returns come earlier. Put these dates on your calendar now and file an extension if you need more time.
Have questions about how this applies to your situation? Book a free consultation with Aric and get answers from a CPA.
This article provides information only and should not be construed as advice. It is provided without warranty of any kind.