The 2026 tax year is now underway, but several important deadlines from the 2025 tax season are still ahead. Staying on top of both years is crucial, since missed dates could result in penalties or delayed refunds.
Below is a clear list of the key tax filing deadlines you’ll need to keep in mind for both your 2025 and 2026 taxes.
Also read: Tax Extensions: Filing, Rules, & Deadlines for 2025 & 2026
2025 Tax Year
When Are Taxes Due for the 2025 Tax Year?
The federal tax filing deadline for the 2025 tax year was April 15, 2026. This was also the final day to request a six-month extension.
Note: The federal deadline typically falls on April 15 each year. If the date lands on a weekend or federal holiday, it moves to the next business day.
Filing Deadlines by Method
Paper return – Considered on time if it was mailed by April 15, 2026 to the correct address, with sufficient postage, and a postmark dated by the deadline.
Electronic return – Considered on time if it was submitted electronically by April 15, 2026, using your local time zone.
Also read: Tax Brackets and Federal Income Tax Rates
What If I Requested an Extension?
If you filed Form 4868 by April 15, 2026, your new filing deadline is October 16, 2026.
An extension applies only to filing, not payment. Any taxes owed were still due on April 15, 2026. Unpaid balances may accrue interest and penalties.
What If I Don’t Know the Exact Amount to Pay?
You can make an estimated payment. If you timely request an extension and pay at least 90% of the tax you owe with your extension request, you may avoid the failure-to-pay penalty. Interest can still apply on unpaid amounts.
What Happens If I Miss the Deadline?
Missing the filing deadline without an extension may lead to penalties and interest.
- The late-filing penalty is typically 5% of the unpaid tax per month, up to a maximum of 25%.
- Interest accrues on unpaid amounts until the full amount is paid.
- You generally must claim a refund within 3 years from the date you filed your return (or 2 years from the date you paid the tax, if later). If you file before the due date, the IRS treats it as filed on the due date.
2025 Tax Year Deadlines for Individuals
| Deadlines | What’s Due? | Details |
| Dec 31, 2025 | Deadline to file an election for Solo 401k (most ongoing plans) | For many ongoing Solo 401k plans, elective deferral elections are generally made by year-end under the plan terms. (A special SECURE 2.0 first-year owner-only rule can apply.) |
| Jan 15, 2026 | Deadline for Q4 estimated tax payment | If you’re self-employed and make quarterly estimated tax payments, this is the due date for your 2025 final quarterly payment using Form 1040-ES. |
| Feb 2, 2026 | Deadline for employers to send out W-2 forms | Employers generally must furnish Forms W-2 by January 31. If the date falls on a weekend or legal holiday, the deadline is the next business day. For 2025 wages, that’s Feb. 2, 2026. |
| Feb 2, 2026 | Deadline for several 1099 forms | Forms with a January 31 due date (including Form 1099-NEC) move to the next business day when January 31 falls on a weekend or legal holiday. For 2025 reporting, that’s Feb. 2, 2026. |
| Feb 17, 2026 | Deadline to reclaim exemptions from withholding | To continue to be exempt from withholding, an employee must give the employer a new Form W-4 claiming exempt status by February 15. If February 15 falls on a Saturday, Sunday, or legal holiday, the deadline is the next business day. In 2026, that’s Feb. 17. |
| Apr 1, 2026 | Deadline to take first RMD payment | If you turned 73 in 2025, you can delay your first RMD until April 1, 2026. A second RMD is generally due by Dec. 31, 2026. |
| Apr 15, 2026 | Federal tax filing deadline | Individuals generally must file Form 1040 or Form 1040-SR and pay any tax due by April 15, 2026 (unless shifted by weekend/holiday, disaster relief, etc.). |
| Apr 15, 2026 | Solo 401k first-year election deadline (owner-only SECURE 2.0 case) | For a new, first-year owner-only 401k for an unincorporated business, SECURE 2.0 can allow adopting the plan after year-end and making the first-year elective deferral election by the due date of the individual’s return without extensions (generally Apr. 15, 2026 for the 2025 tax year). |
| Apr 15, 2026 | Deadline to file Form 4868 and request an extension | The filing deadline is also generally the last day to file Form 4868. A timely extension generally gives you until Oct. 15, 2026 to file, but not to pay. |
| Apr 15, 2026 | Deadline to make IRA and HSA contributions | The federal tax filing deadline is generally the last day you can make IRA or HSA contributions for the 2025 tax year (if eligible). |
| Oct 15, 2026 | Deadline to file extended tax returns | If you filed for an extension for your 2025 tax return, the extended deadline is generally Oct. 15, 2026. |
| Dec 31, 2026 | Deadline to take your regular RMD | After your first RMD year, future RMDs are generally due by December 31 each year. |
2025 Tax Year Deadlines for Businesses
| Deadlines | What’s Due? | Details |
| Dec 31, 2025 | Deadline to file an election for Solo 401k | For many ongoing Solo 401k plans, elective deferral elections are generally made by the end of the year. Rules can differ based on plan terms and the type of contribution. |
| Jan 15, 2026 | Deadline for Q4 estimated tax payment | If your business makes quarterly estimated tax payments, this is the due date for your 2025 final quarterly payment using Form 1040-ES. |
| Feb 2, 2026 | Deadline for employers to send out W-2 forms | For the 2025 tax year, the due date to file Forms W-2 with the SSA is Feb. 2, 2026 (because Jan. 31, 2026 falls on a Saturday). Employers generally furnish employee copies by the same deadline. |
| Feb 2, 2026 | Deadline for several 1099 forms | Many information returns are due around Jan. 31. For forms with a Jan. 31 due date (including Form 1099-NEC), the deadline moves to the next business day when Jan. 31 falls on a weekend. For the 2025 tax year, that is Feb. 2, 2026. |
| Mar 16, 2026 | Taxes due for partnerships, multi-member LLCs, and S-corps | Calendar-year partnerships and S-corps file by Mar. 16, 2026 for 2025 returns (because Mar. 15 falls on a Sunday). Fiscal-year returns are generally due the 15th day of the third month after the end of the tax year. |
| Apr 15, 2026 | Taxes due for C-corps | Calendar-year C-corps generally file by the 15th day of the fourth month after year-end (Apr. 15 for calendar-year filers). Fiscal-year rules generally follow the 15th day of the fourth month after the tax year ends (special rule for certain June 30 year-ends). |
| Apr 15, 2026 | Solo 401k first-year election deadline (owner-only) | For a new, first-year, owner-only Solo 401k, SECURE 2.0 allows the plan to be adopted by the individual’s tax filing deadline (without extensions) and can allow the elective deferral election for that first year as late as that filing deadline (without extensions). |
| Sep 15, 2026 | Deadline to file extended tax returns (for partnerships and S-corps) | If your business is a partnership or S-corp and you filed a valid extension for your 2025 return, the extended due date is generally Sep. 15, 2026. |
| Oct 15, 2026 | Deadline for extended employer contribution deadline (SEP IRA and certain employer contributions, including Solo 401k employer contributions) | If you filed a valid extension, SEP IRA contributions and certain employer contributions can generally be made by the extended due date of the federal income tax return. SIMPLE IRA salary deferrals follow separate deposit timing rules. |
| Oct 15, 2026 | Deadline to file extended tax returns (for C-corps) | If your business is a C-corp and you filed a valid extension for your 2025 return, the extended due date is generally Oct. 15, 2026. |
2026 Tax Year
When Are Taxes Due for the 2026 Tax Year?
The federal tax filing deadline for the 2026 tax year is April 15, 2027. This is also the final day to request a six-month extension.
Filing Deadlines by Method
Paper return – Considered on time if mailed by April 15, 2027, with the correct address, sufficient postage, and a postmark by the deadline.
Electronic return – Considered on time if submitted electronically by April 15, 2027, using your local time zone.
What If I Request an Extension?
If you file Form 4868 by April 15, 2027, your extended filing deadline is October 15, 2027.
Note: An extension applies only to filing, not payment. Any tax owed must still be paid by April 15, 2027. Balances unpaid after this date may accrue interest and penalties.
2026 Tax Year Deadlines for Individuals
| Deadlines | What’s Due? | Details |
| Apr 15, 2026 | Q1 2026 estimated tax payments due | If you make estimated tax payments, April 15 is the deadline for making your Q1 estimated tax payment using Form 1040-ES. |
| Jun 15, 2026 | Q2 2026 estimated tax payments due | If you make estimated tax payments, June 15 is the deadline for making your Q2 estimated tax payment using Form 1040-ES. |
| Sep 15, 2026 | Q3 2026 estimated tax payments due | If you make estimated tax payments, September 15 is the deadline for making your Q3 estimated tax payment using Form 1040-ES. |
| Dec 31, 2026 | Deadline to file an election for Solo 401k | For most ongoing Solo 401k plans, elective deferrals generally require a timely election under the plan before compensation is currently available. Many plans operationally require making the election by year-end for that tax year. |
| Jan 15, 2027 | Q4 2026 estimated tax payment due | If you’re self-employed and make quarterly estimated tax payments, this is the due date for your 2026 final quarterly payment. Use Form 1040-ES. |
| Feb 1, 2027 | Deadline for employers to send out W-2 forms | Employers are required to send out W-2 forms to employees by January 31. |
| Feb 1, 2027 | Deadline for several 1099 forms | The 1099 form and several different versions of the form must be sent by January 31. |
| Feb 15, 2027 | Deadline to reclaim exemptions from withholding | If you filed a Form W-4 last year, and would like to file an exemption request, you must file a new Form W-4 by February 15 to continue your exemption for another year. |
| Apr 1, 2027 | Deadline to take first RMD payment | If you turned 73 years old in 2026, you would need to take your first required minimum distribution (RMD) by April 1 the following year. |
| Apr 15, 2027 | Federal tax filing deadline | Individuals must file Form 1040 or Form 1040-SR (for seniors) and pay any taxes due by the federal tax filing deadline. |
| Apr 15, 2027 | Deadline to file Form 4868 and request an extension | The federal tax filing deadline is also the last day to file Form 4868. If you cannot file by this date, you must file for an extension instead, which would give you an additional 6 months – until October 15, 2027. |
| Apr 15, 2027 | Deadline to make IRA and HSA contributions | The federal tax filing deadline is the last day you can make contributions to your IRA or HSA for 2026. |
| Apr 15, 2027 | Solo 401) first-year elective deferral timing (owner-only, unincorporated business) | For a new single-member 401k (owner is the only employee) in its first year, SECURE 2.0 allows adopting the plan after year-end and making the first-year elective deferral election for 2026 as late as the due date of the individual’s 2026 return, determined without extensions (generally April 15, 2027). |
| Oct 15, 2027 | Deadline to file extended tax returns | If you filed for an extension to return your Form 1040 or Form 1040-SR (for seniors) for your 2026 tax return, the extended deadline date is October 15, 2027. |
| Dec 31, 2027 | Deadline to take your regular RMD | If you’re over 73 years old, after your first RMD, all future RMD payments must be taken by December 31 of each year. If you turn 73 years of age in 2026, you have until April 1 of the following year to take your first RMD. |
2026 Tax Year Deadlines for Businesses
| Deadlines | What’s Due? | Details |
| Apr 15, 2026 | Q1 2026 estimated tax payment due | If you make estimated tax payments, April 15 is the deadline for the Q1 2026 payment (generally using Form 1040-ES). |
| Jun 15, 2026 | Q2 2026 estimated tax payment due | If you make estimated tax payments, June 15 is the deadline for the Q2 2026 payment (generally using Form 1040-ES). |
| Sep 15, 2026 | Q3 2026 estimated tax payment due | If you make estimated tax payments, September 15 is the deadline for the Q3 2026 payment (generally using Form 1040-ES). |
| Dec 31, 2026 | Solo 401k elective deferral election deadline (most ongoing plans) | For many Solo 401k plans, elective deferrals generally require a timely election under the plan before compensation is currently available, and plans commonly require deferral elections by year-end. A special SECURE 2.0 first-year owner-only exception may apply. |
| Jan 15, 2027 | Q4 2026 estimated tax payment due | If you make estimated tax payments, January 15, 2027 is the deadline for the final Q4 2026 payment (generally using Form 1040-ES). |
| Feb 1, 2027 | Deadline for employers to furnish W-2 forms | Employers generally must furnish Forms W-2 by January 31. Since January 31, 2027 is a Sunday, the deadline moves to the next business day (February 1, 2027). |
| Feb 1, 2027 | Deadline for several 1099 forms (including 1099-NEC) | Form 1099-NEC is generally due January 31. Since January 31, 2027 is a Sunday, the deadline moves to the next business day (February 1, 2027). Other 1099 deadlines can vary by form. |
| Mar 15, 2027 | Taxes due for partnerships, multi-member LLCs, and S-corps | For calendar-year filers, Forms 1065 and 1120-S are generally due by the 15th day of the 3rd month after year-end (March 15, 2027). If the due date falls on a weekend or legal holiday, the deadline is the next business day. |
| Apr 15, 2027 | Taxes due for C-corps | For calendar-year C-corps, Form 1120 is generally due by the 15th day of the 4th month after year-end (April 15, 2027). If the due date falls on a weekend or legal holiday, the deadline is the next business day. |
| Sep 15, 2027 | Extended deadline to file returns (partnerships and S-corps) | If a valid extension (generally Form 7004) was filed by the original due date, the extended deadline for calendar-year partnerships and S-corps is generally September 15, 2027. |
| Oct 15, 2027 | Extended deadline to file returns (C-corps) | If a valid extension (generally Form 7004) was filed by the original due date, the extended deadline for calendar-year C-corps is generally October 15, 2027. |
| Oct 15, 2027 | Extended deadline to make certain prior-year plan contributions (SEP; some employer contributions) | Some employer contributions (such as SEP contributions) are generally due by the employer’s tax return due date, including extensions. SIMPLE IRA employee salary deferrals follow different deposit timing rules and are not generally “extended” to October 15. |
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