2026 Tax Deadlines and Due Dates
The federal income tax return for 2025 is due April 15, 2026. Quarterly estimated-tax payments for 2026 fall on April 15, June 15 and September 15, 2026, and January 15, 2027. An extension gives you until October 15, 2026 to file — but not to pay.
Below are the key 2026 dates for individuals, including the estimated-tax schedule and the IRA/HSA contribution deadline.
Key 2026 tax dates
Dates that land on a weekend or holiday shift to the next business day.
| Deadline | Date |
|---|---|
| 2025 federal return (or extension request) | April 15, 2026 |
| 2025 IRA & HSA contributions | April 15, 2026 |
| Q1 2026 estimated tax | April 15, 2026 |
| Q2 2026 estimated tax | June 15, 2026 |
| Q3 2026 estimated tax | September 15, 2026 |
| Q4 2026 estimated tax | January 15, 2027 |
| Extended 2025 return due | October 15, 2026 |
An extension extends filing, not paying
Filing Form 4868 pushes your deadline to October 15, 2026 — but any tax you owe is still due April 15. Pay your best estimate by April 15 to avoid late-payment penalties and interest. Estimate what you owe with the 2026 1040 tax calculator.
Who pays quarterly estimated tax
If you have income without withholding — self-employment, freelance, investment or rental income — you generally must pay estimated tax each quarter, or face an underpayment penalty. A safe harbor is paying 100% of last year's tax (110% if your AGI topped $150,000) or 90% of this year's. The self-employed can size it with the self-employment tax calculator.
Business return deadlines
Pass-through entities file before individuals. For the 2025 tax year (calendar-year filers):
| Entity | Form | Deadline |
|---|---|---|
| Partnership / multi-member LLC | 1065 | March 16, 2026 |
| S corporation | 1120-S | March 16, 2026 |
| C corporation | 1120 | April 15, 2026 |
| Sole proprietor (Schedule C) | 1040 | April 15, 2026 |
Late-filing vs late-payment penalties
Filing late costs far more than paying late. The failure-to-file penalty is 5% of the unpaid tax per month, up to 25%; the failure-to-pay penalty is only 0.5% per month, plus interest. So always file or request an extension on time — even if you can't pay the full balance yet.
When are 2025 taxes due in 2026?
Your 2025 federal income tax return and any tax owed are due April 15, 2026. Filing an extension moves the filing deadline to October 15, 2026, but the payment is still due April 15.
When are quarterly estimated taxes due in 2026?
For the 2026 tax year, estimated-tax payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. Dates falling on a weekend or holiday move to the next business day.
What is the deadline to contribute to an IRA or HSA?
You have until the tax-filing deadline — April 15, 2026 — to make IRA and HSA contributions for the 2025 tax year. Workplace 401(k) contributions, by contrast, must come out of paychecks by December 31.
Does a tax extension give me more time to pay?
No. An extension only gives you until October 15, 2026 to file the return. Any tax you owe is still due April 15, 2026, so pay your best estimate by then to avoid penalties and interest.
Who has to pay quarterly estimated taxes?
People with income that isn’t subject to withholding — the self-employed, freelancers, investors and landlords — generally must pay estimated tax each quarter to avoid an underpayment penalty.
When are business taxes due in 2026?
Partnerships and S corporations file by March 16, 2026 (March 15 is a Sunday). C corporations and sole proprietors file by April 15, 2026. An extension moves the return six months later but not the payment.
What is the penalty for filing taxes late?
The failure-to-file penalty is 5% of the unpaid tax per month, up to 25%; the failure-to-pay penalty is only 0.5% per month. Filing late costs about ten times more, so file or extend on time even if you can’t pay in full.