Key federal individual deadlines
| What | 2025 tax year (filed 2026) | 2026 tax year (filed 2027) |
|---|---|---|
| Employers send W-2s and 1099-NEC | Jan 31, 2026 (next business day if weekend) | Jan 31, 2027 (next business day if weekend) |
| IRS begins accepting returns | Jan 26, 2026 (Free File opened earlier) | Announced by the IRS each fall/winter |
| Individual returns and payment due | April 15, 2026 | April 15, 2027 |
| Extended returns due (Form 4868) | October 15, 2026 | October 15, 2027 |
| Last estimated payment for the year | January 15, 2026 | January 15, 2027 |
Estimated tax dates
If you have income without withholding (self-employment, investments, rental income) you generally pay four times a year. For 2026 income the usual dates are April 15, June 15, September 15, 2026 and January 15, 2027. See how to pay estimated taxes.
Extensions
A six-month extension to file is automatic if you request it; it does not extend the time to pay. See how to file an extension.
Other dates people ask about
- IRA contributions for a tax year can generally be made until the April filing deadline of the next year.
- HSA contributions: same April deadline.
- Brokerage 1099 forms often arrive in mid-February rather than January.
- Taxpayers abroad and military in combat zones get automatic extensions; check IRS rules.
- Partnerships and S corporations file in March (a month earlier than individuals).
When a deadline falls on a weekend or holiday
If the due date falls on a Saturday, Sunday or legal holiday, the deadline moves to the next business day. In some years, a holiday observed in Washington, D.C. (such as Emancipation Day) shifts the filing deadline for everyone.
State deadlines
Most states align with April 15, but some set different dates; examples in recent years have included later deadlines in a handful of states. A few states also allow extensions only if you request them. Check your state revenue agency; our state guides link to official sites.
What happens if you miss a deadline
Penalties and interest can accrue quickly; file as soon as possible even if you cannot pay. See how to file taxes late and what to do if you can’t pay.
Disaster relief postponements
When the IRS declares disaster relief, deadlines for affected areas may be postponed automatically. Check the IRS disaster relief page for your county.
Frequently asked questions
When is the tax deadline for 2026 returns filed in 2027?
Generally April 15, 2027, with an automatic extension to October 15, 2027 available if you request it. Verify on IRS.gov.
Is the extension deadline the same as the payment deadline?
No. Payment is still due by the original April deadline.
Do states have the same deadline?
Most do, but some differ. Check your state revenue agency.
Official sources
- IRS Topic 301: When, how and where to file
- IRS Topic 304: Extensions of time to file
- IRS: Extension of time to file
- IRS: Estimated taxes
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.