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U.S. Federal Tax Calendar

Tax Deadline Calendar 2026/2027

Track the key U.S. federal tax deadlines for 2026 and 2027, including IRS filing dates, estimated tax payments, extension deadlines, W-2 and 1099 dates, partnership returns, S corporation returns, and C corporation dates.

IRS-source reviewed

2026 IRS-published dates

The 2026 table uses IRS Publication 509, Publication 505, and IRS filing guidance available as of the update date.

2027 projected dates

2027 dates are projected from standard federal due-date rules until the IRS publishes the 2027 tax calendar.

Federal only

State and local tax deadlines can differ. Confirm state income, sales, franchise, and payroll dates separately.

Next Major Federal Tax Deadlines In 2026

Since this page was updated on May 22, 2026, these are the remaining major federal calendar-year deadlines many taxpayers will watch first.

Second 2026 estimated tax payment due

Form 1040-ES

Third 2026 estimated tax payment due

Form 1040-ES

Extended partnership and S corporation returns due

Forms 1065 and 1120-S

Extended individual and calendar-year C corporation returns due

Forms 1040, 1040-SR, and 1120

Important scope note

This calendar is a planning reference for common U.S. federal deadlines. It is not tax advice, and it does not cover every excise, payroll deposit, estate, trust, nonprofit, fiscal-year, disaster-relief, combat-zone, or state-specific deadline.

2026 Federal Tax Deadline Calendar

IRS-published U.S. federal deadlines from the 2026 tax calendar and related IRS guidance.

DateDeadlineWho it affectsForms / actionStatus
Thursday

Fourth 2025 estimated tax payment due

Generally not required if the 2025 return was filed and the remaining tax was paid by the IRS January-payment exception date.

Estimated tax
Individuals and self-employed taxpayers who made quarterly estimated payments for tax year 2025.Form 1040-ESIRS published
Monday

W-2, 1099-NEC, and key employer filings due

January 31, 2026 falls on a Saturday, so several January 31 information-return and employer deadlines move to the next business day.

Employer
Employers and businesses that pay employees or nonemployee compensation.Forms W-2, W-3, 1099-NEC, 940, 941, 943, 944, and 945IRS published
Monday

Partnership and S corporation returns due

March 15, 2026 falls on a Sunday, so calendar-year partnership and S corporation returns move to Monday, March 16.

Business
Calendar-year partnerships and S corporations.Forms 1065, 1120-S, and 7004IRS published
Wednesday

2025 individual federal income tax return and payment due

This is also the deadline to request a six-month filing extension and pay any 2025 federal tax due.

Individual
Most calendar-year individual taxpayers.Forms 1040, 1040-SR, and 4868IRS published
Wednesday

2025 IRA and HSA contribution deadline

Most taxpayers can make 2025 IRA and HSA contributions through the unextended federal filing deadline.

Individual
Eligible IRA and HSA contributors applying contributions to tax year 2025.IRA and HSA contribution recordsIRS published
Wednesday

First 2026 estimated tax payment due

Covers income from January 1 through March 31, 2026 under the regular individual estimated tax schedule.

Estimated tax
Taxpayers with income not fully covered by withholding.Form 1040-ESIRS published
Wednesday

Calendar-year C corporation return or extension due

Calendar-year C corporation returns are generally due on the 15th day of the fourth month after year-end.

Business
Calendar-year C corporations.Forms 1120 and 7004IRS published
Monday

Second 2026 estimated tax payment due

Covers income from April 1 through May 31, 2026 for the regular individual estimated tax schedule.

Estimated tax
Individuals, sole proprietors, partners, S corporation shareholders, and others with estimated tax obligations.Form 1040-ESIRS published
Tuesday

Third 2026 estimated tax payment due

Covers income from June 1 through August 31, 2026 for regular individual estimated tax payers.

Estimated tax
Taxpayers who pay federal tax quarterly instead of fully through withholding.Form 1040-ESIRS published
Tuesday

Extended partnership and S corporation returns due

K-1 delivery should be handled with the extended return workflow so owners can complete their own returns.

Extension
Calendar-year partnerships and S corporations that filed a timely extension.Forms 1065 and 1120-SIRS published
Thursday

Extended individual and calendar-year C corporation returns due

The extension gives more time to file, not more time to pay tax that was due on April 15, 2026.

Extension
Individuals and calendar-year C corporations that requested a valid extension.Forms 1040, 1040-SR, and 1120IRS published
Tuesday

Fourth 2026 calendar-year C corporation estimated tax payment due

Corporate estimated tax payments are generally due in the 4th, 6th, 9th, and 12th months of the corporation tax year.

Estimated tax
Calendar-year corporations with federal estimated tax obligations.Form 1120-W planning worksheet / EFTPS paymentIRS published
Friday

Fourth 2026 estimated tax payment due

This is the final regular estimated tax installment for tax year 2026, covering income from September 1 through December 31, 2026.

Estimated tax
Individuals and self-employed taxpayers making the final 2026 estimated tax installment.Form 1040-ESIRS published

2027 Federal Tax Deadline Calendar

Projected U.S. federal deadlines based on standard IRS due-date rules, weekend movement, and known federal holidays.

DateDeadlineWho it affectsForms / actionStatus
Monday

W-2, 1099-NEC, and key employer filings due

January 31, 2027 falls on a Sunday, so the expected due date moves to the next business day.

Employer
Employers and businesses reporting 2026 wages or nonemployee compensation.Forms W-2, W-3, 1099-NEC, 940, 941, 943, 944, and 945Projected
Monday

Partnership and S corporation returns due

Projected from the standard IRS rule: the 15th day of the third month after the end of the entity tax year.

Business
Calendar-year partnerships and S corporations filing for tax year 2026.Forms 1065, 1120-S, and 7004Projected
Thursday

2026 individual federal income tax return and payment due

Projected federal Tax Day for tax year 2026 because April 15, 2027 is a Thursday and not a weekend.

Individual
Most calendar-year individual taxpayers.Forms 1040, 1040-SR, and 4868Projected
Thursday

2026 IRA and HSA contribution deadline

Projected from the general rule that prior-year IRA and HSA contributions are usually due by the unextended federal filing deadline.

Individual
Eligible IRA and HSA contributors applying contributions to tax year 2026.IRA and HSA contribution recordsProjected
Thursday

First 2027 estimated tax payment due

Projected first installment for 2027 estimated tax, covering January 1 through March 31, 2027.

Estimated tax
Taxpayers with income not fully covered by withholding.Form 1040-ESProjected
Thursday

Calendar-year C corporation return or extension due

Projected from the standard 15th-day-of-the-fourth-month rule for calendar-year C corporations.

Business
Calendar-year C corporations filing for tax year 2026.Forms 1120 and 7004Projected
Tuesday

Second 2027 estimated tax payment due

Projected second installment for 2027 estimated tax, covering April 1 through May 31, 2027.

Estimated tax
Individuals and other taxpayers making quarterly federal estimated payments.Form 1040-ESProjected
Wednesday

Third 2027 estimated tax payment due

Projected third installment for 2027 estimated tax, covering June 1 through August 31, 2027.

Estimated tax
Individuals and other taxpayers making quarterly federal estimated payments.Form 1040-ESProjected
Wednesday

Extended partnership and S corporation returns due

Projected six-month extension date for calendar-year partnership and S corporation returns.

Extension
Calendar-year partnerships and S corporations that filed a timely extension.Forms 1065 and 1120-SProjected
Friday

Extended individual and calendar-year C corporation returns due

Projected extended filing date. Any tax due is still generally payable by the original April 15 due date.

Extension
Individuals and calendar-year C corporations that requested a valid extension.Forms 1040, 1040-SR, and 1120Projected
Wednesday

Fourth 2027 calendar-year C corporation estimated tax payment due

Projected final regular corporate estimated tax installment for calendar-year corporations.

Estimated tax
Calendar-year corporations with federal estimated tax obligations.Form 1120-W planning worksheet / EFTPS paymentProjected
Tuesday

Fourth 2027 estimated tax payment due

Projected because January 15, 2028 is a Saturday and January 17, 2028 is the federal Birthday of Martin Luther King, Jr. holiday.

Estimated tax
Individuals and self-employed taxpayers making the final 2027 estimated tax installment.Form 1040-ESProjected

How To Use This Tax Deadline Calendar

Separate filing from payment

The most common deadline mistake is treating an extension as more time to pay. Use the original April deadline to settle expected tax due, then use the extension period only to finish the return.

Match deadlines to your tax profile

W-2 employees, freelancers, partnerships, S corporations, C corporations, and employers do not all use the same deadline set. Filter the calendar by forms and audience before you add reminders.

Re-check projected dates

The 2027 entries are projections based on normal due-date rules. Confirm them when the IRS publishes its 2027 Publication 509 or when disaster relief affects your area.

For individuals, the most important cluster is usually April 15: file the prior-year return, pay any balance due, request an extension if needed, make the first current-year estimated payment, and finish many prior-year IRA or HSA contributions. If your income is variable, add the June, September, and January estimated tax dates to your calendar as well.

For businesses, start by identifying the entity type. Calendar-year partnerships and S corporations usually face March deadlines, while calendar-year C corporations usually share the April individual filing date. Employers also have early-year wage and information return duties, including W-2 and 1099-NEC reporting.

Use this page with the Tax Refund Calculator 2026, Self-Employment Tax Calculator, and Paycheck Calculator to estimate whether your payments are likely to cover your tax before each due date.

Important Disclaimer

This calculator provides estimates for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws are complex and change frequently. Consult a qualified tax professional for advice specific to your situation. CalculatorWallah is not responsible for any decisions made based on calculator results.

Reviewed For Source Accuracy And Date Labels

This calendar separates IRS-published 2026 dates from projected 2027 dates, cites official sources, and flags that state, disaster-relief, fiscal-year, and special filing rules can change the result.

Reviewed by Jitendra Kumar, Founder & Editorial Standards Lead. Page updated May 22, 2026. Trust-critical pages are reviewed when official rates or rules change. Evergreen calculator guides are checked on a recurring quarterly or annual cycle depending on topic volatility. Topic ownership: Sales tax and tax-sensitive estimate tools, Education and GPA planning calculators, Health, protein, and screening-formula pages, Platform-wide publishing standards and methodology.

Sources & methodology · Review standards

Tax Deadline Calendar FAQ

For most calendar-year individual taxpayers, the 2025 federal income tax return and payment deadline is April 15, 2026. The regular 2026 individual estimated tax dates are April 15, June 15, and September 15, 2026, plus January 15, 2027 for the fourth installment.

The projected federal due date for most 2026 individual income tax returns is April 15, 2027. The IRS had published the 2026 calendar when this page was updated, but the 2027 IRS Publication 509 was not yet available, so 2027 dates are labeled as projected.

No. A federal extension generally gives more time to file the return, not more time to pay tax owed. Estimate and pay by the original due date to reduce possible penalties and interest.

IRS due dates generally move to the next business day when the normal due date falls on a Saturday, Sunday, or legal holiday. Statewide legal holidays can also affect some taxpayers.

No. This calendar focuses on U.S. federal deadlines. State income tax, sales tax, payroll tax, franchise tax, and local filing dates can differ and should be checked with the relevant state agency.

Estimated tax dates are most relevant for self-employed people, freelancers, investors, business owners, landlords, and others whose tax is not fully covered by withholding.

Related Tax Tools

Sources & References

  1. 1.IRS Publication 509 (2026), Tax Calendars(Accessed May 22, 2026)
  2. 2.IRS Publication 505 (2026), Tax Withholding and Estimated Tax(Accessed May 22, 2026)
  3. 3.IRS - When to file individual income tax returns(Accessed May 22, 2026)
  4. 4.IRS Instructions for Forms 1099-MISC and 1099-NEC(Accessed May 22, 2026)
  5. 5.IRS Publication 590-A - IRA contribution timing(Accessed May 22, 2026)
  6. 6.IRS Publication 969 - HSA contribution timing(Accessed May 22, 2026)
  7. 7.U.S. Office of Personnel Management - Federal Holidays(Accessed May 22, 2026)