Key dates for the 2026 tax year.

Year-End Planning Deadline

Last day for charitable gifts, Roth conversions, RMDs, selling losing investments to cut taxes, and timing business costs.

Individual Tax Returns Due (1040)

Federal personal income tax return deadline.

IRA and HSA Contribution Deadline

Last day to put money in an IRA or HSA for last year, including Roth and backdoor Roth.

W-2 and 1099 Sent to Recipients

Employers send W-2s to employees and 1099-NEC forms to contractors.

S-Corp and Partnership Returns Due (1120-S / 1065)

Federal returns for S-Corporations and partnerships. File or extend by this date.

Extended S-Corp and Partnership Returns Final Deadline

Final deadline for 1120-S and 1065 returns on extension.

Q1 Estimated Tax Payment

First quarter payment for January to March income, for self-employed people, gig workers, and investors.

Q2 Estimated Tax Payment

Second quarter payment for April and May income, for self-employed people, gig workers, and investors.

Q3 Estimated Tax Payment

Third quarter payment for June to August income, for self-employed people, gig workers, and investors.

Q4 Estimated Tax Payment

Fourth quarter payment for September to December income, for self-employed people, gig workers, and investors.

S-Corp / Partnership Extension (Form 7004)

File Form 7004 for an automatic 6 month extension. The new due date is September 15.

Individual Extension (Form 4868)

Automatic 6 month extension. The new due date is October 15. This gives you more time to FILE, not more time to PAY.

Extended Individual Returns Final Deadline

Final deadline for 1040 returns on extension. No more extensions are possible.