US Tax Deadlines (IRS)

2026年12月15日 · All day

United States

Fourth installment of 2026 estimated tax due for calendar-year C corporations. The IRS online tax calendar states it as: "Corporations: Deposit the fourth installment of your 2026 estimated tax — see Pub. 542 and EFTPS." December 15, 2026 is a Tuesday and is not an IRS legal holiday, so the weekend/holiday shift does not apply.

2027年1月15日 · All day

United States

Fourth and final quarterly estimated tax payment for tax year 2026, due from individuals and sole proprietors. IRS Publication 509 states the rule as: "Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends." January 15, 2027 is a Friday and is not an IRS legal holiday, so the weekend/holiday shift does not apply.

2027年2月1日 · All day

United States

Deadline for employers and businesses to furnish Form W-2 to employees and Form 1099-NEC to contractors, and to file them with the SSA and IRS. The underlying deadline is January 31; because January 31, 2027 falls on a Sunday, it shifts to Monday, February 1, 2027.

2027年3月1日 · All day

United States

Deadline to file paper information returns — such as Forms 1099-MISC, 1099-INT and 1099-DIV, transmitted with Form 1096 — with the IRS. The underlying deadline is the last day of February; because February 28, 2027 falls on a Sunday, it shifts to Monday, March 1, 2027. Filing the same forms electronically extends the due date to March 31. Form 1099-NEC is excluded: it is due February 1, 2027 regardless of filing method.

2027年3月15日 · All day

United States

Filing deadline for calendar-year partnerships (Form 1065) and S corporations (Form 1120-S) for tax year 2026, or to apply for a 6-month extension using Form 7004. IRS Publication 509 states both rules: each form "is due on the 15th day of the 3rd month after the end of the" partnership's / corporation's tax year — for a calendar-year 2026 filer, March 15, 2027. That date is a Monday and is not a federal holiday, so the weekend/holiday shift does not apply.

2027年4月15日 · All day

United States

Final day to make contributions to traditional and Roth IRAs and to Health Savings Accounts (HSAs) for the 2026 tax year. IRS Publication 590-A states that contributions may be made "by the due date for filing your return for that year, not including extensions", and Publication 969 states the HSA deadline in the same terms. For tax year 2026 that resolves to April 15, 2027, a Thursday. DC Emancipation Day falls on April 16, 2027 — the following day — so it does not push this deadline forward.

2027年4月15日 · All day

United States

Filing deadline for calendar-year C corporations (Form 1120) for tax year 2026, or to request an automatic 6-month extension using Form 7004. IRS Publication 509 states: "Form 1120 (or Form 7004). This form is due on the 15th day of the 4th month after the end of the corporation's tax year." For a calendar-year 2026 filer that is April 15, 2027, a Thursday. DC Emancipation Day falls on April 16, 2027 — the following day — so it does not push this deadline forward.

2027年4月15日 · All day

United States

Tax Day: deadline to file 2026 federal individual income tax returns (Form 1040 / 1040-SR) and pay any balance due, or to submit Form 4868 for an automatic 6-month extension. IRS Publication 509 states: "Form 1040 or Form 1040-SR. This form is due on the 15th day of the 4th month after the end of your tax year." For a calendar-year 2026 filer that is April 15, 2027, a Thursday. DC Emancipation Day falls on April 16, 2027 — the following day — so it does not push this deadline forward. Filing an extension moves the filing date to October 15, 2027, but not the payment date.

2027年4月15日 · All day

United States

First-quarter estimated tax payment for tax year 2027, due from individuals and sole proprietors. IRS Publication 509 states: "Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends." For a calendar-year 2027 taxpayer the first installment is April 15, 2027, a Thursday. DC Emancipation Day falls on April 16, 2027 — the following day — so it does not push this deadline forward.

2027年6月15日 · All day

United States

Second-quarter estimated tax payment for tax year 2027, due from individuals and calendar-year corporations. IRS Publication 509 states: "Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends." For a calendar-year taxpayer the second installment is June 15, 2027, a Tuesday. Juneteenth falls on June 19, so no federal holiday shifts this date.

2027年9月15日 · All day

United States

Final deadline to file 2026 calendar-year partnership (Form 1065) and S corporation (Form 1120-S) returns for entities granted an automatic 6-month extension via Form 7004. The base due date is March 15, 2027; six months later is September 15, 2027, a Wednesday. Labor Day 2027 falls on September 6, so no federal holiday shifts this date.

2027年9月15日 · All day

United States

Third-quarter estimated tax payment for tax year 2027, due from individuals. IRS Publication 509 states: "Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends." For a calendar-year taxpayer the third installment is September 15, 2027, a Wednesday. Labor Day 2027 falls on September 6, so no federal holiday shifts this date.

2027年10月15日 · All day

United States

Final due date to file 2026 individual federal income tax returns (Form 1040 / 1040-SR) for filers who received an automatic 6-month extension via Form 4868. The base due date is April 15, 2027; six months later is October 15, 2027, a Friday. Indigenous Peoples' Day / Columbus Day 2027 falls on October 11, so no federal holiday shifts this date. Note that the extension moves only the filing date — any balance due was still payable on April 15.

2027年10月15日 · All day

United States

Final deadline to file 2026 calendar-year C corporation returns (Form 1120) for corporations that requested an automatic 6-month extension via Form 7004. The base due date is April 15, 2027; six months later is October 15, 2027, a Friday. Indigenous Peoples' Day / Columbus Day 2027 falls on October 11, so no federal holiday shifts this date.

2027年12月15日 · All day

United States

Fourth and final estimated tax installment for tax year 2027, due from calendar-year C corporations. IRS Publication 509 states: "Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year." For a calendar-year corporation the fourth installment is December 15, 2027, a Wednesday. Christmas Day is December 25, so no federal holiday shifts this date.

2028年1月18日 · All day

United States

Fourth and final quarterly estimated tax payment for tax year 2027, due from individuals and sole proprietors. The underlying deadline is January 15, 2028, but that falls on a Saturday; the following Monday, January 17, is the Birthday of Martin Luther King, Jr. The due date therefore moves to Tuesday, January 18, 2028 — the first day that is neither a weekend nor a federal holiday.

2026年10月15日 · All day

United States

Final due date to file 2025 individual federal income tax returns (Form 1040/1040-SR) for taxpayers granted an automatic 6-month extension via Form 4868. [2026-09-22 — the April 15 anchor is now QUOTED, not derived] A second IRS page, irs.gov/filing/individuals/when-to-file (HTTP 200), states the original due date as a literal date rather than as a rule: "Calendar year filers (most common) File on: April 15, 2026", and immediately below, "If you can't file by the due date of your return, you can request an automatic 6-month extension of time to file." That page also states the shift rule in its own words: "If day 15 falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day." April 15, 2026 is a Wednesday, so the original date does not shift; six months later is October 15, 2026, a Thursday, which is not in Pub. 509's 2026 legal-holiday list either. This upgrades the chain for this row: previously even the April 15 anchor was derived from "the 15th day of the 4th month"; now only the +6-month arithmetic is mine. [Re-verified 2026-09-22 — method note, and a limit of this source made explicit] Re-fetched IRS Publication 509 (2026) (HTTP 200, 186,792 bytes) and matched the rule text word for word again. NEW THIS ROUND, and worth recording because earlier notes on these rows did not say it: this web page contains NO dated entry for the fourth quarter at all. Its General Tax Calendar renders only the sentence "The fourth quarter of a calendar year is made up of October, November, and December." — the dated month-by-month table that the print edition carries is not in the HTML. I checked this against the RAW HTML, not only the text extraction ("October 15" appears 0 times and "December 15" 0 times in the raw bytes), so this is a real absence in the source and not an artifact of my parsing. Only the first quarter has a dated body ("During January ... Form W-2 ... by February 2, 2026"). Consequence: the dates on these rows are DERIVED from Pub. 509's general rules plus its legal-holiday list, not quoted from a dated IRS table. I tried to cross-check against the PDF edition (fetched, HTTP 200, 1,195,405 bytes) and could not — this sandbox has no poppler and no Python PDF library, and the raw stream extraction yielded 32 characters. I am not claiming a PDF cross-check. The derivation is mechanical and the holiday question is settled from the source: Pub. 509's own legal-holiday list for 2026 gives October 12 (Indigenous Peoples' Day / Columbus Day), November 11, November 26 and December 25 — none of which is October 15 or December 15 — and the weekdays re-derived independently this round are Thursday (2026-10-15) and Tuesday (2026-12-15). So the "Saturday, Sunday, or legal holiday" shift does not apply either way. No field needed changing.

2026年10月15日 · All day

United States

Final deadline to file calendar-year Form 1120 for C corporations that filed for an automatic 6-month extension via Form 7004. [2026-09-22] Pub. 509's rule text matched word for word again: "Form 1120 (or Form 7004). This form is due on the 15th day of the 4th month after the end of the corporation's tax year." and "Form 7004 is used to request an automatic 6-month extension of time to file Form 1120." A calendar-year filer's April 15, 2026 due date plus six months is October 15, 2026. Note the carve-out in the same paragraph, which does NOT apply to this row: corporations with a fiscal tax year ending June 30 (or a short year treated as ending June 30) get a different extension length — this row is the calendar-year case only. [Re-verified 2026-09-22 — method note, and a limit of this source made explicit] Re-fetched IRS Publication 509 (2026) (HTTP 200, 186,792 bytes) and matched the rule text word for word again. NEW THIS ROUND, and worth recording because earlier notes on these rows did not say it: this web page contains NO dated entry for the fourth quarter at all. Its General Tax Calendar renders only the sentence "The fourth quarter of a calendar year is made up of October, November, and December." — the dated month-by-month table that the print edition carries is not in the HTML. I checked this against the RAW HTML, not only the text extraction ("October 15" appears 0 times and "December 15" 0 times in the raw bytes), so this is a real absence in the source and not an artifact of my parsing. Only the first quarter has a dated body ("During January ... Form W-2 ... by February 2, 2026"). Consequence: the dates on these rows are DERIVED from Pub. 509's general rules plus its legal-holiday list, not quoted from a dated IRS table. I tried to cross-check against the PDF edition (fetched, HTTP 200, 1,195,405 bytes) and could not — this sandbox has no poppler and no Python PDF library, and the raw stream extraction yielded 32 characters. I am not claiming a PDF cross-check. The derivation is mechanical and the holiday question is settled from the source: Pub. 509's own legal-holiday list for 2026 gives October 12 (Indigenous Peoples' Day / Columbus Day), November 11, November 26 and December 25 — none of which is October 15 or December 15 — and the weekdays re-derived independently this round are Thursday (2026-10-15) and Tuesday (2026-12-15). So the "Saturday, Sunday, or legal holiday" shift does not apply either way. No field needed changing.

2026/9/15至2026/9/16 · All day

United States

Deadline to pay individual and business third-quarter estimated tax payments for tax year 2026 (covering income earned June 1 - August 31, 2026). Re-verified 2026-09-15 against IRS Publication 509 and corroborating practitioner sources: the 2026 quarterly estimated tax due dates are January 15, April 15, June 15 and September 15, 2026, with no holiday shift applying to September 15, 2026 (a Tuesday).

2026年9月15日 · All day

United States

Final deadline to file 2025 calendar-year partnership (Form 1065) and S corporation (Form 1120-S) returns for entities that requested an automatic 6-month extension.