Federal Tax Calendar
Know the date before it finds you.
The federal deadlines that matter most for individuals, self-employed taxpayers, and closely held businesses — and what each one actually covers.
Deadlines
2026
- October152026
Extended 2025 individual and C corporation returns
Individuals · C corporations
Final due date for 2025 returns filed on extension (Forms 1040 and 1120). The FBAR (FinCEN Form 114) for 2025 is also due by this date under its automatic extension. The FBAR is owed by any U.S. person whose foreign financial accounts together passed $10,000 at any point in the year — a U.S. corporation, partnership or LLC counts as a U.S. person, so a domestic company with an account abroad files it too. It is not the BOI report, which domestic companies no longer file at all.
Deadlines
2027
- January152027
Fourth-quarter 2026 estimated tax payment
Self-employed · Investors · Business owners
Final estimated payment for the 2026 tax year (Form 1040-ES) for taxpayers whose income is not covered by withholding.
- February012027
Forms W-2 and 1099-NEC due
Employers · Businesses paying contractors
W-2s to employees and the SSA, and 1099-NEC forms to recipients and the IRS. January 31, 2027 falls on a Sunday, so the deadline moves to the next business day.
- March152027
2026 partnership and S corporation returns
Partnerships · S corporations · LLCs taxed as either
File Form 1065 or 1120-S, or request an extension. Schedules K-1 go to partners and shareholders. Also the deadline to elect S corporation status (Form 2553) effective for the 2027 tax year.
- April152027
2026 individual and C corporation returns
Individuals · C corporations · Self-employed
File Form 1040 or 1120, or request an extension — an extension to file is not an extension to pay. First-quarter 2027 estimated payment is due the same day, as are 2026 IRA and HSA contributions.
- June152027
Second-quarter estimated tax and returns from abroad
Self-employed · U.S. taxpayers living abroad
Second 2027 estimated payment. U.S. citizens and residents living outside the country reach the end of their automatic two-month filing extension.
- September152027
Third-quarter estimated tax and extended pass-through returns
Self-employed · Partnerships · S corporations
Third 2027 estimated payment, and the final due date for 2026 partnership and S corporation returns filed on extension.
- October152027
Extended 2026 individual and C corporation returns
Individuals · C corporations
Final due date for 2026 returns filed on extension, and the last day to file the 2026 FBAR under its automatic extension.
Please note
These are general federal deadlines for calendar-year filers. State deadlines differ, fiscal-year businesses follow their own schedule, and the IRS can postpone dates for taxpayers in federally declared disaster areas. For dates that apply to your specific situation, ask TaxFM.
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Read the resource libraryGeneral information for the 2026 tax year, not advice about your situation. Rules, amounts and dates are current as of the date of publication and can change. What applies to your return depends on facts we would go through together.