2026 Tax Calendar

2026 Federal Legal Holiday

January 1 — New Year’s Day
January 19 — Birthday of Martin Luther King, Jr.
February 16 — Washington’s Birthday
April 16 — District of Columbia Emancipation Day
May 25 — Memorial Day
June 19 — Juneteenth National Independence Day
July 3 — Independence Day (observed)
September 7 — Labor Day
October 12 — Indigenous Peoples’ Day (Columbus Day)
November 11 — Veterans Day
November 26 — Thanksgiving Day
December 25 — Christmas Day

JANUARY 2026

January 12 - Employees who work for tips. If you received $20 or more in tips during December, report them to your employer. See Pub. 531, Reporting Tip Income, for more information on how to report tips to your employer.

January 15 - Individuals Make a payment of your estimated tax for 2025 if you didn't pay your income tax for the year through withholding (or didn't pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the final installment date for 2025 estimated tax payments. However, you don't have to make this payment if you file your 2025 return (Form 1040 or Form 1040-SR) and pay all tax due by February 2, 2026.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in December 2025.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in December 2025.

FEBRUARY 2026

February 2 - Individuals who must make estimated tax payments. If you didn't pay your last installment of estimated tax by January 15, you may choose (but aren't required) to file your income tax return (Form 1040 or Form 1040 SR) for 2025 by February 2. Filing your return and paying all tax due by February 2 prevents any penalty for late payment of the last installment. If you can't file and pay your tax by February 2, file and pay your tax by April 15.
All businesses. Give annual information statements to recipients of certain payments you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. Payments that may be covered include the following.
Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish. Compensation for workers who aren't considered employees (including fishing boat proceeds to crew members).
Dividends and other corporate distributions.
Interest.
Rent.
Royalties.
Payments of Indian gaming profits to tribal members.
Profit-sharing distributions.
Retirement plan distributions.
Original issue discount.
Prizes and awards.
Medical and health care payments.
Debt cancellation (treated as payment to debtor).
Cash payments over $10,000.

All employers. Give your employees their copies of Form W-2 for 2025. If an employee agreed to receive Form W-2 electronically, have it posted on a website and notify the employee of the posting.
File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W-2 you issued for 2025.
Payers of nonemployee compensation. File Form 1099-NEC for nonemployee compensation paid in 2025.
Payers of gambling winnings. If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W-2G.
Nonpayroll taxes. File Form 945 to report income tax withheld for 2025 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is $2,500 or more for 2025 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.
Federal unemployment (FUTA) tax. File Form 940 for 2025. If your undeposited tax is $500 or less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

February 10 - Employees who work for tips. If you received $20 or more in tips during January, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
Nonpayroll taxes. File Form 945 to report income tax withheld for 2025 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Social security, Medicare, and withheld income tax. File Form 941 for the fourth quarter of 2025. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.
Certain small employers. File Form 944 to report social security and Medicare taxes and withheld income tax for 2025. This due date applies only if you deposited the tax for the year timely, properly, and in full.
Federal unemployment (FUTA) tax. File Form 940 for 2025. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 17 - Individuals. If you claimed exemption from income tax withholding last year on the Form W-4 you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in January.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in January.
All businesses. Give annual information statements to recipients of certain payments you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments. All payments reported on Form 1099-B. All payments reported on Form 1099-S. Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.

February 18 - All employers. Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2025, but didn't give you Form W-4 to continue the exemption this year.

MARCH 2026

March 2 - Payers of gambling winnings. File Form 1096 along with Copy A of all the Forms W-2G you issued for 2025. If you file Forms W-2G electronically, your due date for filing them with the IRS will be ex- tended to March 31. The due date for giving the recipient these forms remains February 2.
Health coverage reporting to IRS. If you're an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and 1095-C with the IRS. For all other providers of minimum essential coverage, file paper Forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If you're filing any of these forms with the IRS electronically, your due date for filing them will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.
Large food and beverage establishment employers. File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit paper Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.
Health coverage reporting to employees. If you're an Applicable Large Employer, provide Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to full-time employees. For all other providers of minimum essential coverage, provide Form 1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms 1094-B and 1095-B, and the Instructions for Forms 1094-C and 1095-C for more information about the information reporting requirements.

March 3 - All businesses. File information returns (for example, certain Forms 1099) for certain payments you made during 2025. These payments are described under All businesses under February 2, earlier. However, Form 1099-NEC reporting nonemployee compensation must be filed by February 2. There are different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file.
If you file Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 2.

March 10 - Employees who work for tips. If you received $20 or more in tips during February, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

March 16 - Partnerships. File a 2025 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable, Schedule K-3 (Form 1065), Partner's Share of Income, Deductions, Credits, etc International, or substitute Schedule K-3 (Form 1065).
To request an automatic 6-month extension of time to file the return, file Form 7004. Then, file the return and provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) by September 15.
S corporations. File a 2025 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc .- International, or substitute Schedule K-3 (Form 1120-S).
To request an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then, file the return; pay any tax, interest, and penal- ties due; and provide each shareholder with a copy of their Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) by September 15.
S corporation election. File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2026. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2027.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in February.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in February.

March 31 - Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G. File Forms 1097, 1098, 1099 (except a Form 1099-NEC reporting nonemployee compensation), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see All businesses under March 2, earlier. The due date for giving the recipient these forms generally remains February 2. For information about filing Forms 1097, 1098, 1099, 3921, 3922 and W-2G electronically, see Pub. 1220.
Electronic filing of Forms W-2G. File copies of all the Forms W-2G you issued for 2025. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under March 2, earlier. The due date for giving the recipient these forms remains February 2. For information about filing Forms W-2G electronically, see Pub. 1220.
Electronic filing of Forms 8027. File Forms 8027 for 2025. This due date applies only if you electronically file.
Electronic filing of Forms 1094-C and 1095-C and Forms 1094-B and 1095-B. If you're an Applicable Large Employer, file electronic Forms 1094-C and 1095-C with the IRS. For all other providers of minimum essential coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see Health coverage reporting to IRS under March 2, earlier.

APRIL 2026

April 10 - Employees who work for tips. If you received $20 or more in tips during March, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

April 15 - Individuals. File a 2025 Form 1040 or Form 1040-SR and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868 and pay what you estimate you owe in tax to avoid penalties and interest. For more information, see Form 4868. Then, file Form 1040 or Form 1040-SR by October 15. If you're not paying your 2026 income tax through withholding (or won't pay in enough tax during the year that way), pay the first installment of your 2026 estimated tax. See Form 1040-ES for more information, including how to make estimated tax payments electronically. Also, see Pub. 505.
Household employers. If you paid cash wages of $2,800 or more in 2025 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you're required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub. 926.
Corporations. File a 2025 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes. Deposit the first installment of estimated income tax for 2026.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in March.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in March.
Household employers. If you paid cash wages of $2,800 or more in 2025 to a household employee, you must file Schedule H (Form 1040). If you're required to file a federal income tax return (Form 1040 or Form 1040-SR), file Schedule H (Form 1040) with the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Pub.926.

April 30 - Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until May 11 to file the return.
Federal unemployment (FUTA) tax. Deposit the tax owed through March if more than $500.

MAY 2026

May 11 - Employees who work for tips. If you received $20 or more in tips during April, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
Social security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2026. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

May 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in April.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in April.

JUNE 2026

June 10 - Employees who work for tips. If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information on how to report tips to your employer..

June 15 - Individuals. If you're a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file and pay what you estimate you owe in tax to avoid penalties and interest. Then, file Form 1040 or Form 1040-SR by October 15. However, if you're a participant in a combat zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces' Tax Guide.
Individuals. Make a payment of your 2026 estimated tax if you're not paying your income tax for the year through withholding (or won't pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the second installment date for estimated tax in 2026. Also, see Pub. 505.
Corporations. Deposit the second installment of estimated income tax for 2026.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in May.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in May.

JULY 2026

July 10 — Employees who work for tips. If you received $20 or more in tips during June, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

July 15 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in June.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in June.

July 31 - Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until August 10 to file the return.
Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the second quarter.
Federal unemployment (FUTA) tax. Deposit the tax owed through June if more than $500.
All employers. If you maintain an employee benefit plan, such as a pension, profit-sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2025. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends. For more information on filing these forms, go to IRS.gov/ Form5500.

AUGUST 2026

August 10 - Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
Social security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2026. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

August 17 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in July.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in July.

SEPTEMBER 2026

September 10 - Employees who work for tips. If you received $20 or more in tips during August, report them to your employer. See Pub. 531 for more information on how to report tips to your employer

September 15 - Individuals. Make a payment of your 2026 estimated tax if you're not paying your income tax for the year through withholding (or won't pay in enough tax that way). See Form 1040-ES for more information, including how to make estimated tax payments electronically. This is the third installment date for estimated tax in 2026. Also, see Pub. 505.
Partnerships. File a 2025 calendar year return (Form 1065). This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Partnerships under March 16, earlier. Provide each partner with a copy of their final or amended Schedule K-1 (Form 1065) or substitute Schedule K-1 (Form 1065) and, if applicable, Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065).
S corporations. File a 2025 calendar year income tax return (Form 1120-S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see S corporations under March 16, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120-S) or substitute Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
Corporations. Deposit the third installment of estimated income tax for 2026.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.

OCTOBER 2026

October 13 - Employees who work for tips. If you received $20 or more in tips during September, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

October 15 - Individuals. If you have an automatic 6-month extension to file your income tax return for 2025, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
Corporations. File a 2025 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see Corporations under April 15, earlier.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.

NOVEMBER 2026

November 2 - Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposits rule. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 10 to file the return.
Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2026 but less than $2,500 for the third quarter.
Federal unemployment (FUTA) tax. Deposit the tax owed through September if more than $500.

November 10 - Employees who work for tips. If you received $20 or more in tips during October, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.
Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2026. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

November 16 - Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.

DECEMBER 2026

December 10 - Employees who work for tips. If you received $20 or more in tips during November, report them to your employer. See Pub. 531 for more information on how to report tips to your employer.

December 15 - Corporations. Deposit the fourth installment of estimated income tax for 2026.
Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in November.
Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in November.

2026 TAX CALENDAR

2026 Federal Legal Holiday

2026 Federal Legal Holiday

2025 Important Tax Dates by Month

JANUARY 2026

FEBRUARY 2026

MARCH 2026

APRIL 2026

MAY 2026

JUNE 2026

JULY 2026

AUGUST 2026

SEPTEMBER 2026

OCTOBER 2026

NOVEMBER 2026

DECEMBER 2026