2026 IRS Tax Calendar: Deadlines + Forms
2026 IRS Tax Calendar Overview
Stay informed with Millan + Co.’s 2026 IRS Tax Calendar -your authoritative guide to federal filing deadlines and payment dates for individuals, businesses, and nonprofits. This calendar outlines the key 2026 IRS due dates for submitting tax forms, making quarterly payments, and fulfilling other federal tax obligations.
Whether you are an individual taxpayer, a small-business owner, or a corporate filer, keeping track of these dates helps prevent costly penalties and interest. Our 2026 calendar provides a concise, month-by-month overview of the most common IRS forms -including income-tax, payroll, excise, and estimated-payment deadlines—all updated for weekends and federal holidays.
You can bookmark this page to stay current throughout the year and ensure every filing or payment is submitted on time.
Abbreviations and Payment Systems
“EFTPS” refers to the Electronic Federal Tax Payment System, available to both individuals and business filers.
“Direct Pay” remains an active IRS online payment service for individuals only.
Note: The IRS’s separate “Direct File” program, which permitted eligible taxpayers to e-file directly through the IRS, has been discontinued for the 2026 filing season (source). Taxpayers should instead use EFTPS, authorized e-file software providers, approved third-party services, or their CPA for submission and payment.
Essential Due Dates to Avoid IRS Penalties in 2026
Missing a tax deadline can trigger significant penalties.
Failing to file a federal return on time generally results in a 5% penalty per month (up to 25% of the tax due), while failing to pay on time adds 0.5% monthly interest on the unpaid balance.
Millan + Co.’s 2026 IRS Tax Calendar highlights each key federal due date so you can plan ahead, avoid late fees, and stay compliant.
Note on Weekend and Holiday Adjustments
All tax deadlines in this calendar reflect the statutory due date established by the IRS.
When a due date falls on a Saturday, Sunday, or legal holiday, the filing or payment deadline automatically moves to the next business day.
These adjusted dates remain listed under the month of their original statutory deadline and align with IRS Publication 509.
January 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for January 2026
Employee Tip Report - Form 4070 - January 12 (Monday)
Employees must report December 2025 tips to their employer. Include all cash, card, and pooled tips.
Quarterly Estimated Tax Payment - Form 1040-ES / Form 1120-W -January 15 (Thursday)
Individuals and corporations make the final 2025 estimated income tax payment.
Monthly Payroll Tax Deposit - January 15 (Thursday)
Employers on a monthly schedule deposit federal income tax withheld plus FICA for December 2025 payrolls.
Wage and Information Returns - Form W-2 and Form 1099-NEC / 1099-MISC - February 2 (Monday)
Because January 31 is a Saturday, the due date moves to Feb 2. Employers file W-2 with SSA and provide copies to employees. Businesses file 1099s with the IRS and furnish copies to recipients.
Quarterly Payroll and Excise Returns - Form 941 and Form 720 - February 2 (Monday)
File Q4 2025 payroll and federal excise returns.
Annual FUTA Return - Form 940 - February 2 (Monday)
File for 2025 wages. If all FUTA deposits were timely, you may file by Feb 9.
Verified against IRS Publication 509 and adjusted for weekends and holidays.
February 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for February 2026
Non-Payroll Withholding Return - Form 945 - February 2 (Monday)
File for non-payroll payments such as pensions, gambling winnings, or backup withholding. If deposits were timely, you may file by Feb 10.
Large Food and Beverage Establishments - Form 8027 - February 2 (Monday)
Report 2025 gross receipts and allocated tips.
Employee Tip Report - Form 4070 - February 10 (Tuesday)
Employees report January 2026 tips to their employer.
Monthly Payroll Tax Deposit - February 17 (Tuesday)
Deposit January 2026 payroll taxes. The 15th is Sunday and the 16th is Presidents Day, so the deadline shifts to Feb 17.
March 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for March 2026
Farmers and Fishermen Income Tax Return - Form 1040 - March 2 (Monday)
If no 2025 estimated tax payments were made, file and pay your 2025 individual income tax return by this date.
Employee Tip Report - Form 4070 - March 10 (Tuesday)
Employees report February 2026 tips to their employer, including cash, credit, and shared tips.
Monthly Payroll Tax Deposit - March 17 (Tuesday)
Deposit February 2026 payroll taxes. Since March 15 falls on a Saturday, the deadline shifts to March 17.
Information Returns (electronic) - March 31 (Tuesday)
Submit electronic information returns to the IRS e-file system (for example Forms 1099, 1098, 3921, 3922, and W-2G via the IRS e-file systems).
April 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for April 2026
Employee Tip Report - Form 4070 - April 10 (Friday)
Employees report March 2026 tips to their employer, including cash, credit, and shared tips.
Individual Income Tax Return - Form 1040 - April 15 (Wednesday)
File Form 1040 and pay any 2025 balance due by this date. To request an automatic six-month extension, file Form 4868 - by April 15.
Note: Any tax owed is still due April 15 even if an extension is filed.
First Quarter Estimated Tax - Form 1040-ES / Form 1120-W -April 15 (Wednesday)
Make first-quarter 2026 estimated tax payments for individuals and corporations.
C Corporation Return - Form 1120 - April 15 (Wednesday)
File the 2025 corporate return or extend the deadline using Form 7004
Trust and Estate Return - Form 1041 - April 15 (Wednesday)
File Form 1041 and pay any tax due for estates and trusts. Extensions are available via Form 7004
Partnership Return - Form 1065- April 15 (Wednesday)
File Form 1065 for partnerships and issue Schedule K-1s to partners.
Exempt Organization Return - Form 990 Series -April 15 (Wednesday)
Calendar-year organizations file Form 990, 990-EZ, or 990-PF by this date.
Household Employer Taxes - Schedule H (Form 1040) -April 15 (Wednesday)
Attach Schedule H to Form 1040 if household employees were paid during 2025.
May 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for May 2026
Employee Tip Report - Form 4070 - May 12 (Monday)
Employees must report April 2026 tips.
Monthly Payroll Tax Deposit - May 15 (Friday)
Deposit April payroll taxes.
Exempt Organization Return - Form 990 Series - May 15 (Friday)
Tax-exempt organizations, nonexempt charitable trusts, and Section 527 political organizations file Form 990 to provide the IRS with information required under IRC § 6033.
This includes Form 990, 990-EZ, or 990-PF depending on the organization’s size and type.
Extension for Exempt Organization or Trust Return - Form 8868 -May 15 (Friday)
Use Form 8868 to request an automatic 6-month extension of time to file Form 990, Form 1041-A, or Form 5227.
Trustees of charitable or split-interest trusts use this form to extend their annual filing deadline.
Payment Method Reminder - EFTPS
(Electronic Federal Tax Payment System)
Organizations and trusts submit any tax payments electronically through EFTPS if applicable. Ensure authorization credentials are up to date before the filing deadline.
June 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for June 2026
Second Quarter Estimated Tax Payment - Form 1040-ES / Form 1120-W -June 16 (Monday)
Make the second-quarter 2026 estimated tax payment for individuals and corporations.
U.S. Military Personnel Stationed Abroad - Form 4868 -June 16 (Monday)
Military personnel on duty outside the United States must file Form 4868 to request a four-month extension for filing their 2024 individual income tax return (payment of tax is not extended).
Monthly Payroll Tax Deposit - June 16 (Monday) Deposit May 2026 payroll taxes.
June 15 is Sunday; therefore, the due date shifts to June 16.
July 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for July 2026
Employee Tip Report - Form 4070 -July 10 (Friday)
Employees report June 2026 tips to their employer, including cash, credit, and shared tips.
Monthly Payroll Tax Deposit - July 15 (Wednesday)
Deposit June 2026 payroll taxes through EFTPS
Quarterly Payroll and Excise Returns - Form 941 - Form 720 -July 31 (Friday)
File Q2 2026 returns for payroll taxes and federal excise taxes.
Employers using Form 941 must also reconcile quarterly wages, withholdings, and tax deposits.
August 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for August 2026
Employee Tip Report - Form 4070 – August 10 (Monday)
Employees must report July tips to their employer.
Monthly Payroll Tax Deposit - August 17 (Monday)
Deposit July 2026 payroll taxes by this date.
September 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for September 2026
Employee Tip Report - Form 4070 -September 10 (Thursday)
Employees must report August tips to their employer.
Quarterly Estimated Tax Payment - Form 1040-ES / Form 1120-W – September 15 (Tuesday)
Make third-quarter 2026 estimated tax payments.
Extended Partnership Returns - Forms 1120, 1065 -September 15 (Tuesday)
File extended 2025 partnership and S corporation returns by this date if you timely filed an extension in March.
Distribute Schedules K-1, K-2, and K-3 to partners or shareholders to report their share of income, deductions, and credits.
Monthly Payroll Tax Deposit - September 15 (Tuesday)
Deposit August 2026 payroll taxes by this date.
October 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for October 2026
Wagering Tax Return - Form 730 - October 2 (Thursday)
File Form 730 for August 2026 wagering tax liability. This applies to taxpayers who accept wagers, conduct wagering pools, or operate lotteries.
Employee Tip Report -Form 4070 - October 10 (Friday)
Employees report September 2026 tips to their employer, including cash, credit, and pooled tips.
Extended Individual Income Tax Return - Form 1040 / 1040-SR - October 15 (Wednesday)
If you filed a Form 4868 extension, submit your 2025 individual return and pay any remaining balance due by this date.
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Withdraw any excess IRA contributions made in 2025 to avoid the 6% penalty.
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Self-employed taxpayers may contribute to a solo 401(k) or SEP plan for 2024 if an extension was filed.
Extended Estate and Trust Returns - Form 1041 - October 15 (Wednesday)
File extended fiduciary (estate and trust) returns for 2025. Use Form 7004
if an additional extension was previously requested.
Extended Corporate Return - Form 1120 - October 15 (Wednesday)
C corporations with approved extensions must file their 2025 return and pay any remaining balance by this date.
Foreign Bank Account Reporting - FinCEN Form 114 (FBAR) - October 15 (Wednesday)
U.S. taxpayers with foreign financial accounts must electronically file the FBAR (FinCEN Form 114) if required under the Bank Secrecy Act.
Applies to individuals and entities with $10,000 or more in aggregate foreign accounts during 2025.
Quarterly Payroll and Excise Returns - Form 941 / Form 720 - October 31 (Friday)
File Q3 2026 employment and excise tax returns.
Wagering Tax Return - Form 730 - October 31 (Friday)
File Form 730 for September 2026 wagering tax liability.
November 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for November 2026
Employee Tip Report - Form 4070 - November 10 (Tuesday)
Employees must report October tips to their employer.
Extended Exempt Organization Return - Form 990 Series - November 16 (Monday)
File extended exempt returns for 2025.
EFTPS (Oct. 2025). Extended due date for Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations yearly reports.
Monthly Payroll Tax Deposit - November 16 (Monday)
Deposit October 2026 payroll taxes by this date.
December 2026 IRS Tax Deadlines
IRS Deadlines and Filing Requirements for December 2026
Employee Tip Report - Form 4070 - December 10 (Thursday)
Employees report November 2026 tips to their employer, including cash, credit, and shared tips.
Fourth Quarter Estimated Corporate Tax Payment - Form 1120-W -December 15 (Tuesday)
Corporations make their fourth-quarter estimated income tax payment for tax year 2026 using Form 1120-W and submit payments electronically through EFTPS
This payment covers the period ending December 31 for calendar-year C corporations.
Monthly Payroll Tax Deposit -EFTPS -December 15 (Tuesday)
Deposit November 2026 payroll taxes via EFTPS.
Employers on a monthly deposit schedule must ensure funds clear by this date to avoid penalties and interest.
Contribution Deadline for Employer-Sponsored Plans - December 31 (Thursday)
Make contributions for 2025 to employer-sponsored retirement plans, including 401(k), 403(b), 457, and federal Thrift Savings Plans (TSP).
Contributions must be processed by December 31 to count toward the 2025 tax year.
Required Minimum Distributions (RMDs) - December 31 (Thursday)
Individuals age 74 or older at the end of 2025 must take their required minimum distribution (RMD) from traditional IRAs or employer-sponsored retirement plans by this date to avoid the 50% excise tax penalty on the amount not withdrawn.
Heavy Vehicle Usage Tax Deadlines for 2026
The Heavy Vehicle Use Tax (HVUT) applies to vehicles weighing 55,000 pounds or more that operate on public highways.
Filers must use Form 2290 to report and pay the tax.
HVUT due dates are always the last day of the month following the vehicle’s first highway use.
If the date falls on a weekend or legal holiday, the deadline moves to the next business day.
Below are all verified HVUT due dates for 2026.
File Form 2290 by February 2, 2026.
January 31 falls on Saturday, so the due date shifts to February 2.
Vehicles first used in January 2026
File Form 2290 by March 2, 2026.
February 29 is a Sunday, shifting the due date to March 2.
Vehicles first used in February 2026
File Form 2290 by March 31, 2026.
Vehicles first used in March 2026
File Form 2290 by April 30, 2026.
Vehicles first used in April 2026
File Form 2290 by June 1, 2026.
May 31 is a Sunday, shifting the deadline to June 1.
Vehicles first used in May 2026
File Form 2290 by June 30, 2026.
Vehicles first used in June 2026
File Form 2290 by July 31, 2026.
Vehicles first used in July 2026
File Form 2290 by August 31, 2026.
Vehicles first used in August 2026
File Form 2290 by September 30, 2026.
Vehicles first used in September 2026
File Form 2290 by November 2, 2026.
October 31 is a Saturday, shifting the deadline to November 2.
Vehicles first used in October 2026
File Form 2290 by November 30, 2026.
Vehicles first used in November 2026
File Form 2290 by December 31, 2026.
Closing Note
All 2026 IRS due dates are based on IRS Publication 509 (Tax Calendars) and reflect weekend and federal-holiday adjustments. Updates will be made if the IRS issues revised deadlines or other guidance.
Some form links are in a 2026 draft stage at the IRS. Do not file draft forms.
Taxpayers in federally declared disaster areas may receive automatic filing extensions beyond these dates. For official updates, visit: IRS.gov/newsroom/tax-relief-in-disaster-situations.
Expert Tax Planning
Every business and taxpayer faces a unique set of challenges and opportunities.
Schedule a personalized planning session with Millan + Co. CPAs to align your income, deductions, and entity structure with the 2026 thresholds.
Our firm’s mission is to simplify complex tax matters while delivering the highest level of client service and insight.
Your journey toward financial clarity starts with a conversation. Contact us today to explore how proactive planning can enhance your after-tax results for 2026 and beyond.