IRS Filing Deadlines (2026)
A spreadsheet-style calendar of key federal filing and payment deadlines (most common for law firms and small businesses)
Below are the most common IRS deadlines that occur in calendar year 2026 (many relate to tax year 2025 returns). Dates shown reflect typical “next business day” adjustments when a deadline falls on a weekend or legal holiday.
Always confirm if you’re in a federally-declared disaster area, on a fiscal year, or subject to special rules.
2026 Deadlines at a Glance
| Date (2026) | What’s due | Common forms | Notes |
|---|---|---|---|
| Jan 15 (Thu) | Final 2025 estimated tax payment (for individuals who pay quarterly) | Form 1040-ES | You may avoid this payment by filing and paying in full by Feb 2. |
| Feb 2 (Mon) | Annual information statements to recipients (including contractor/other payee statements); W-2 to employees; W-2/W-3 filing; 1099-NEC filing |
W-2 / W-3 (Topic 752) Form W-2, Form W-3 Form 1099-NEC, Form 1099-MISC |
Feb 2 is the “weekend-adjusted” deadline for many Jan 31 items in 2026. |
| Feb 10 (Tue) | Annual employment tax returns (and Q4 payroll return) if you deposited taxes in full and on time |
Form 940 (Topic 759) Form 940, Form 941 |
Common “10-day grace period” rule for timely deposits. |
| Mar 2 (Mon) | Paper filing deadline for many information returns (non-NEC), with transmittal |
1099-MISC/NEC instructions Form 1096 |
Feb 28, 2026 falls on a Saturday → March 2. |
| Mar 16 (Mon) | Partnership & S-Corp returns (calendar-year) + K-1s; extension requests |
Form 1065 Form 1120-S Form 7004 |
March 15, 2026 is Sunday → March 16. |
| Mar 31 (Tue) | Electronic filing deadline for many information returns (non-NEC) | 1099 e-file timing (official instructions) | 1099-NEC is earlier (see Feb 2). |
| Apr 15 (Wed) | Individual & C-Corp returns (calendar-year); extension requests; Q1 estimated tax payment |
Form 1040 Form 1120 Form 4868 Form 1040-ES |
Main federal deadline for most taxpayers. |
| Apr 30 (Thu) | Payroll return for Q1 2026 | Form 941 | 10 extra days may apply if deposits were timely. |
| Jun 15 (Mon) | Q2 estimated tax payment (individuals); 2nd installment of corp estimated tax (calendar-year) | Estimated tax due dates (IRS) | Estimated tax “quarters” are not equal-length. |
| Jul 31 (Fri) | Payroll return for Q2 2026 | Form 941 | 10 extra days may apply if deposits were timely. |
| Sep 15 (Tue) | Q3 estimated tax payment; extended due date for partnership & S-Corp returns (if extended) |
Estimated tax schedule (IRS) Form 7004 |
Common “6-month extension” endpoint for 1065/1120-S. |
| Oct 15 (Thu) | Extended due date for individual & C-Corp returns (if extended) |
Form 4868 Form 7004 |
Extension to file ≠ extension to pay. |
| Nov 2 (Mon) | Payroll return for Q3 2026 | Form 941 | Oct 31, 2026 is Saturday → Nov 2. |
| Dec 15 (Tue) | 4th installment of estimated income tax for calendar-year corporations | IRS Tax Calendar (Pub. 509) | Common C-Corp estimated tax date. |
Payroll note: Form 941 deadlines above are return deadlines; your deposit schedule can be monthly or semiweekly depending on your lookback period and other rules. See IRS guidance below.
Official IRS Resources
Calendars & Due-Date Rules
- Publication 509 (Tax Calendars) — the IRS’s 2026 calendar
- When to file — weekend/holiday due-date rule
- Employment tax due dates — Form 941/940 timing + “10 extra days” concept
Estimated Tax & Key Topics
- Estimated tax due dates (IRS FAQ)
- Topic 752 — W-2/W-3 filing and furnishing
- Topic 759 — Form 940 due date + Feb 10 rule
- 1099-NEC/MISC instructions — paper vs e-file deadlines
Need Help Staying On Schedule?
We help law firms build a reliable compliance cadence—clean books, clean payroll reporting, clean year-end packages (W-2/1099/K-1), and audit-ready documentation.
Contact us to discuss your accounting and compliance needs.
Note: This page is for general informational purposes only and is not tax advice. Deadlines can change due to IRS disaster relief or special rules. Always confirm with IRS.gov or your tax professional.