| IRS Publication 509 | IRS Tax Calendar for Use in 2026 – Calendar |
| E-File Ready | Personal & Business: 1/26/2026 Lacerte: Info |
| E-File Shutdown | Personal & Business IRS: tbd | Info / Info Lacerte: tbd | Info |
| Filing Deadline | 3/2/2026 — Farmers and Fisherman 3/16/2026 — S-Corp, Partnership, SMLLC owned by pass-through entity If filed extension, Deadline is 9/15/2026. However, must still pay taxes owed by 3/16/2026. 4/15/2026 — Personal, Corporation, SMLLC (disregarded entities), Trust If filed extension, Deadline is 10/15/2026. However, must still pay taxes owed by 4/15/2026 4/15/2026 — File Schedule H (Household Employees) if paid wages of $2,800 or more in 2025 to any one household employee. IRS Info 4/15/2026 — U.S. Citizens Living Abroad Get automatic two month extension to 6/15/2026. However, must still pay taxes owed by 4/15/2026 For Businesses that operate on Fiscal Year Tax Return Due 15th day of 3rd month after end of their tax year |
| IRS Free E-File | 1/9/2026 — IRS free e-file system ready 2025 – You can use if: $89,000 or less – adjusted gross income – Single or Married 2024 – You can use if: $84,000 or less – adjusted gross income – Single or Married 2023 – You can use if: $79,000 or less – adjusted gross income – Single or Married |
| SEP Contribution | 4/15/2026 — Deadline to make SEP Contribution 10/15/2026 — If filed an extension, contribution deadline is also extended |
| January | Jan. 31, 2026: W-2 and 1099s Due (Employers & Companies must mail) |
| February | Feb. 17, 2026: Deadline for financial institutions to mail out Form 1099-B relating to sales of stock, bonds, or mutual funds through a brokerage account, Form 1099-S relating to real estate transactions; and Form 1099-MISC, unless the sender is reporting payments in boxes 8 or 10.3 Feb. 28, 2026: 1099-MISC paper mail to IRS (electronic due March 31, 2026) |
| March | March 31, 2025: Deadline for businesses to e-file 1099-MISC and 1098 to the IRS, except Form 1099-NEC. |
| April | |
| May | |
| June | |
| July | |
| August | |
| September | Sept. 15, 2026: Final deadline to file partnership and S-corporation tax returns, if an extension was requested. |
| October | Oct. 15, 2026: Final extended deadline to file individual and corporate tax returns, if an extension was requested. |
| November | |
| December | Dec. 15, 2026: Deadline for corporations that need to file the fourth installment of estimated income tax for tax year 2026. |
| Estimated Tax Payments | 1st Payment — Due 4/15/2026 2nd Payment — Due 6/15/2026 3rd Payment — Due 9/15/2026 4th Payment — Due 1/15/2027 |