2026 Tax Calendar

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January 12 – Employees Who Work for Tips
Employees who received $20 or more in tips during December must report those tips to their employer. This reporting ensures proper withholding of income tax, Social Security, and Medicare taxes. Instructions for reporting tip income are available in IRS Publication 531, Reporting Tip Income.

January 15 – Farmers and Fishermen
Farmers and fishermen must pay their 2025 estimated tax by this date. Payment instructions, including electronic payment options, are provided in Form 1040-ES.
If this estimated tax payment is made by January 15, the 2025 income tax return (Form 1040 or Form 1040-SR) may be filed as late as April 15.
If the estimated payment is not made by January 15, the 2025 return must be filed and all tax due paid by March 2, 2026, to avoid an estimated tax penalty.

January 15 – Individuals
Individuals who did not pay enough tax through withholding during 2025 must make their final estimated tax payment by this date. This is the fourth and final installment for 2025 estimated taxes. Payment details and electronic payment methods are outlined in Form 1040-ES.
This payment is not required if the individual files their 2025 income tax return (Form 1040 or Form 1040-SR) and pays all tax due by February 2, 2026.

February 2 – Payers of Nonemployee Compensation
Businesses that paid nonemployee compensation during 2025 must file Form 1099-NEC with the IRS for those payments.

February 2 – Businesses (Annual Information Statements to Recipients)
Businesses must provide annual information statements to recipients for certain payments made during 2025. These statements are typically issued using the appropriate version of Form 1099 or another required information return. Forms may be delivered electronically if the recipient has provided consent.  

Cash payments over $10,000 (see Form 8300 reporting requirements)

Refer to the General Instructions for Certain Information Returns and the Instructions for Form 8300 for details on thresholds, forms, filing requirements, and extensions.

Certain forms — including Form 1099-B, Form 1099-S, and specific payments reported on Form 1099-MISC — must be provided to recipients by February 17.

February 2 – Individuals Required to Make Estimated Tax Payments
If you did not make your final estimated tax payment by January 15, you may choose (but are not required) to file your 2025 income tax return (Form 1040 or Form 1040-SR) and pay all tax due by this date to avoid a late-payment penalty. Otherwise, your return and payment are due by April 15.

February 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during January must report those tips to their employer. Reporting instructions are provided in IRS Publication 531, Reporting Tip Income.

February 17 – Businesses (Certain Information Statements)
This due date applies only to the following recipient statements:

• All payments reported on Form 1099-B
• All payments reported on Form 1099-S
• Substitute payments reported in Box 8 of Form 1099-MISC
• Gross proceeds paid to an attorney reported in Box 10 of Form 1099-MISC
   

February 17 – Individuals Claiming Exemption From Withholding
If you claimed exemption from federal income tax withholding last year on Form W-4, you must file a new Form W-4 by this date to continue claiming exempt status.

March 2 – Businesses (Paper Filing of Information Returns)
Businesses filing paper information returns (such as Forms 1099, excluding Form 1099-NEC) must file them with the IRS by this date. A separate Form 1096 is required for each type of return filed.

If these forms are filed electronically, the IRS filing deadline is March 31.

March 2 – Farmers and Fishermen
Farmers and fishermen who did not pay estimated tax by January 15 must file their 2025 income tax return and pay all tax due by this date to avoid an estimated tax penalty.

March 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during February must report those tips to their employer.

March 16 – S Corporation Election
File Form 2553 to elect S corporation status effective for calendar year 2026. Late filings generally result in the election taking effect in 2027.

March 16 – S Corporations
S corporations must file their 2025 income tax return (Form 1120-S) and provide shareholders with Schedule K-1 (and Schedule K-3, if applicable).
A 6-month extension may be requested by filing Form 7004. Extended returns are due September 15.

March 16 – Partnerships
Partnerships must file their 2025 return (Form 1065) and provide partners with Schedule K-1 (and Schedule K-3, if applicable).
A 6-month extension may be requested by filing Form 7004. Extended returns are due September 15.

March 31 – Electronic Filing of Information Returns
Businesses that file electronically must submit Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G to the IRS by this date.

April 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during March must report those tips to their employer.

April 15 – Corporations
C corporations must file their 2025 income tax return (Form 1120) and pay any tax due.
To request a 6-month extension, file Form 7004 and pay the estimated tax owed.
The first installment of 2026 estimated corporate income tax is also due.

April 15 – Household Employers
Household employers who paid $2,800 or more in cash wages during 2025 must file Schedule H with their individual return. FUTA tax applies if $1,000 or more was paid in any calendar quarter of 2024 or 2025.

April 15 – Individuals
Individuals must file their 2025 income tax return (Form 1040 or 1040-SR) and pay any tax due.
To request a 6-month extension, file Form 4868 and pay the estimated tax owed. Extended returns are due October 15.
The first 2026 estimated tax payment is also due.

May 11 – Employees Who Work for Tips
Employees who received $20 or more in tips during April must report those tips to their employer.

June 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during May must report those tips to their employer.

June 15 – Corporations
Corporations must deposit the second installment of 2026 estimated income tax.

June 15 – Individuals
Individuals must make the second installment of 2026 estimated tax.

June 15 – Taxpayers Living Abroad
U.S. citizens or resident aliens living and working outside the United States must file their return and pay any tax due. Filing Form 4868 provides an additional 4 months to file.

July 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during June must report those tips to their employer.

August 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during July must report those tips to their employer.

September 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during August must report those tips to their employer.

September 15 – Corporations
Corporations must deposit the third installment of 2026 estimated income tax.

September 15 – S Corporations (Extended Filers)
S corporations that filed extensions must file their 2025 return and provide final Schedule K-1s (and K-3s, if applicable).

September 15 – Partnerships (Extended Filers)
Partnerships that filed extensions must file their 2025 return and provide final Schedule K-1s (and K-3s, if applicable).

September 15 – Individuals
Individuals must make the third installment of 2026 estimated tax.

October 13 – Employees Who Work for Tips
Employees who received $20 or more in tips during September must report those tips to their employer.

October 15 – Corporations (Extended Filers)
Corporations that filed extensions must file their 2025 return and pay any remaining tax, interest, and penalties.

October 15 – Individuals (Extended Filers)
Individuals who filed extensions must file their 2025 return and pay any remaining tax, interest, and penalties.

November 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during October must report those tips to their employer.

December 10 – Employees Who Work for Tips
Employees who received $20 or more in tips during November must report those tips to their employer.

December 15 – Corporations
Corporations must deposit the fourth and final installment of 2026 estimated income tax.