Federal tax deadlines from October 2026 through December 2027 for individuals, the self-employed, businesses and employers, month by month, already adjusted for weekends and holidays.
Missing a federal deadline is one of the most common ways a small tax bill gets bigger. This calendar lists the key federal dates from October 2026 through December 2027 for calendar-year taxpayers. If a deadline falls on a weekend or legal holiday, federal law moves it to the next business day. The dates below already include that adjustment.
How we built this calendar. Dates through December 2026 come from the IRS's Publication 509 (2026). The IRS publishes the 2027 edition around the end of each year. We figured the 2027 dates from the same rules in Publication 509 and Form 1040-ES, applying the weekend and holiday rule in Internal Revenue Code § 7503. Check them against Publication 509 (2027) or the IRS online tax calendar once those are out. State deadlines are not included.
Quick reference: estimated tax payments
If you're self-employed, a gig worker or a freelancer, or you have income without withholding, these are your quarterly dates. Use the self-employment tax calculator to estimate how much to pay.
Tax year
Payment
Due date
2026
4th
Friday, January 15, 2027
2027
1st
Thursday, April 15, 2027
2027
2nd
Tuesday, June 15, 2027
2027
3rd
Wednesday, September 15, 2027
2027
4th
January 2028 (expected Tuesday, January 18, 2028, because January 15 is a Saturday and January 17 is Martin Luther King Jr. Day)
According to Form 1040-ES (2026), you can skip the January 15, 2027 payment if you file your 2026 return by February 1, 2027 and pay all the tax due with it.
October 2026
Date
Who
What's due
Tue, Oct 13
Employees who get tips
Report September tips of $20 or more to your employer.
Thu, Oct 15
Individuals with an extension
File your 2025 Form 1040 or 1040-SR and pay any tax, interest and penalties due. This is the final extended deadline.
Thu, Oct 15
Corporations with an extension
File the 2025 calendar-year Form 1120 and pay any tax due.
Thu, Oct 15
Employers (monthly depositors)
Deposit Social Security, Medicare and withheld income tax for September payroll.
If you still haven't filed for 2025 after October 15, file as soon as you can. The late-filing penalty grows each month, up to five months. Our penalty and interest calculator shows the cost, and unfiled tax returns explains how to catch up.
November 2026
Date
Who
What's due
During November
Employers
Encourage employees whose situation changed to fill out a new Form W-4 for 2027.
Mon, Nov 2
Employers
File Form 941 for the third quarter of 2026. Deposit FUTA tax owed through September if it's more than $500.
Tue, Nov 10
Employees who get tips
Report October tips of $20 or more to your employer.
Tue, Nov 10
Employers
File Form 941 for the third quarter if you made all deposits on time and in full.
Mon, Nov 16
Employers (monthly depositors)
Deposit payroll taxes for October.
December 2026
Date
Who
What's due
Thu, Dec 10
Employees who get tips
Report November tips of $20 or more to your employer.
Tue, Dec 15
Corporations
Deposit the fourth installment of 2026 estimated income tax.
Tue, Dec 15
Employers (monthly depositors)
Deposit payroll taxes for November.
January 2027
Date
Who
What's due
Mon, Jan 11
Employees who get tips
Report December 2026 tips of $20 or more to your employer.
Fri, Jan 15
Individuals and self-employed
Pay the fourth installment of 2026 estimated tax.
Fri, Jan 15
Farmers and fishermen
Pay all 2026 estimated tax if you're using the special farming and fishing rule. Otherwise, file and pay by March 1.
Fri, Jan 15
Employers (monthly depositors)
Deposit payroll taxes for December 2026.
February 2027
Date
Who
What's due
Mon, Feb 1
Individuals
File your 2026 return and pay in full by today if you want to skip the January 15 estimated payment.
Mon, Feb 1
Employers
Give employees their 2026 Forms W-2. File Copy A of Forms W-2 with Form W-3 with the Social Security Administration.
Mon, Feb 1
Employers
File Form 941 for the fourth quarter of 2026, and annual Forms 940, 943, 944 and 945 as they apply. If all deposits were on time and in full, you have until February 10.
Mon, Feb 1
Businesses
File Form 1099-NEC for nonemployee pay with the IRS and give copies to recipients. Give most other 2026 Forms 1099 and W-2G to recipients.
Wed, Feb 10
Employers
File Forms 941, 940, 943, 944 or 945 if all deposits were made on time and in full.
Wed, Feb 10
Employees who get tips
Report January tips of $20 or more to your employer.
Tue, Feb 16
Businesses
Give recipients Forms 1099-B, 1099-S, and Forms 1099-MISC reporting substitute payments (box 8) or gross proceeds paid to an attorney (box 10).
Tue, Feb 16
Individuals
If you claimed exemption from withholding in 2026, give your employer a new Form W-4 to keep the exemption for 2027.
Tue, Feb 16
Employers (monthly depositors)
Deposit payroll taxes for January.
Wed, Feb 17
Employers
Begin withholding from employees who claimed exemption in 2026 but didn't give you a new Form W-4.
March 2027
Date
Who
What's due
Mon, Mar 1
Businesses
File paper Forms 1099 (other than 1099-NEC) and W-2G with the IRS, with Form 1096. Paper Forms 1094-B/1095-B, 1094-C/1095-C and 8027 are also due.
Mon, Mar 1
Farmers and fishermen
File your 2026 return and pay all tax due if you didn't pay 2026 estimated tax by January 15.
Wed, Mar 10
Employees who get tips
Report February tips of $20 or more to your employer.
Mon, Mar 15
Partnerships
File the 2026 Form 1065 and give partners Schedules K-1, or file Form 7004 for a six-month extension.
Mon, Mar 15
S corporations
File the 2026 Form 1120-S and pay any tax due, or file Form 7004 and deposit estimated tax. File Form 2553 to elect S corporation status starting in 2027.
Mon, Mar 15
Employers (monthly depositors)
Deposit payroll taxes for February.
Wed, Mar 31
Businesses filing electronically
E-file Forms 1097, 1098, 1099 (other than 1099-NEC), 3921, 3922 and W-2G, plus Forms 8027 and 1094/1095.
April 2027
Date
Who
What's due
Mon, Apr 12
Employees who get tips
Report March tips of $20 or more to your employer.
Thu, Apr 15
Individuals
File your 2026 Form 1040 or 1040-SR and pay any tax due, or file Form 4868 for an extension to October 15. An extension does not extend the time to pay.
Thu, Apr 15
Individuals and self-employed
Pay the first installment of 2027 estimated tax.
Thu, Apr 15
Household employers
File Schedule H with your Form 1040 if you paid a household employee enough to owe household employment taxes in 2026.
Thu, Apr 15
Corporations
File the 2026 Form 1120 or Form 7004, and deposit the first installment of 2027 estimated tax.
Thu, Apr 15
Employers (monthly depositors)
Deposit payroll taxes for March.
Fri, Apr 30
Employers
File Form 941 for the first quarter of 2027. Deposit FUTA tax owed through March if it's more than $500.
If you can't pay by April 15, file anyway and look at IRS payment plans. The late-filing penalty is ten times the late-payment penalty per month.
May 2027
Date
Who
What's due
Mon, May 10
Employees who get tips
Report April tips of $20 or more to your employer.
Mon, May 10
Employers
File Form 941 for the first quarter if all deposits were on time and in full.
Mon, May 17
Employers (monthly depositors)
Deposit payroll taxes for April.
June 2027
Date
Who
What's due
Thu, Jun 10
Employees who get tips
Report May tips of $20 or more to your employer.
Tue, Jun 15
Individuals and self-employed
Pay the second installment of 2027 estimated tax.
Tue, Jun 15
U.S. citizens and residents living abroad
File your 2026 return and pay any tax, interest and penalties if you qualify for the automatic two-month extension. Form 4868 can add more time to file.
Tue, Jun 15
Corporations
Deposit the second installment of 2027 estimated tax.
Tue, Jun 15
Employers (monthly depositors)
Deposit payroll taxes for May.
July 2027
Date
Who
What's due
Mon, Jul 12
Employees who get tips
Report June tips of $20 or more to your employer.
Thu, Jul 15
Employers (monthly depositors)
Deposit payroll taxes for June.
August 2027
Date
Who
What's due
Mon, Aug 2
Employers
File Form 941 for the second quarter of 2027. Deposit FUTA tax owed through June if it's more than $500.
Mon, Aug 2
Employers with benefit plans
File Form 5500 or 5500-EZ for calendar-year 2026 plans.
Tue, Aug 10
Employees who get tips
Report July tips of $20 or more to your employer.
Tue, Aug 10
Employers
File Form 941 for the second quarter if all deposits were on time and in full.
Mon, Aug 16
Employers (monthly depositors)
Deposit payroll taxes for July.
September 2027
Date
Who
What's due
Fri, Sep 10
Employees who get tips
Report August tips of $20 or more to your employer.
Wed, Sep 15
Individuals and self-employed
Pay the third installment of 2027 estimated tax.
Wed, Sep 15
Partnerships and S corporations with an extension
File the 2026 Form 1065 or 1120-S and give owners their Schedules K-1.
Wed, Sep 15
Corporations
Deposit the third installment of 2027 estimated tax.
Wed, Sep 15
Employers (monthly depositors)
Deposit payroll taxes for August.
October 2027
Date
Who
What's due
Tue, Oct 12
Employees who get tips
Report September tips of $20 or more to your employer. October 10 is a Sunday and October 11 is Columbus Day.
Fri, Oct 15
Individuals with an extension
File your 2026 Form 1040 or 1040-SR and pay any tax, interest and penalties due.
Fri, Oct 15
Corporations with an extension
File the 2026 calendar-year Form 1120.
Fri, Oct 15
Employers (monthly depositors)
Deposit payroll taxes for September.
November 2027
Date
Who
What's due
Mon, Nov 1
Employers
File Form 941 for the third quarter of 2027. Deposit FUTA tax owed through September if it's more than $500.
Wed, Nov 10
Employees who get tips
Report October tips of $20 or more to your employer.
Wed, Nov 10
Employers
File Form 941 for the third quarter if all deposits were on time and in full.
Mon, Nov 15
Employers (monthly depositors)
Deposit payroll taxes for October.
December 2027
Date
Who
What's due
Fri, Dec 10
Employees who get tips
Report November tips of $20 or more to your employer.
Wed, Dec 15
Corporations
Deposit the fourth installment of 2027 estimated tax.
Wed, Dec 15
Employers (monthly depositors)
Deposit payroll taxes for November.
Notice deadlines are different
These calendar dates are for filing and paying. If you get an IRS notice, its response deadline is counted from the date printed on the notice. Use our notice deadline calculator and the page for your notice in our notice library. Semiweekly payroll depositors follow a different schedule, explained in IRS Publication 15 and the deposit table in Publication 509.
Frequently asked questions
What if a deadline falls on a weekend or holiday?
Under Internal Revenue Code § 7503, it moves to the next business day. Legal holidays include federal holidays and D.C. Emancipation Day on April 16. The dates on this page already reflect that.
Does a filing extension give me more time to pay?
No. Tax is due by the original deadline, such as April 15, 2027 for 2026 returns. Interest and the late-payment penalty run on any unpaid amount from that date.
Are mailed payments on time if they arrive after the due date?
Generally, a payment or return mailed by the due date is treated as on time based on the U.S. postmark date. Form 1040-ES (2026) also notes recent clarification of U.S. Postal Service postmark rules. To be safe, mail early, use certified mail, or pay electronically through IRS Direct Pay, your IRS Online Account or EFTPS.
I live in a disaster area. Do these dates apply?
Maybe not. The IRS often postpones deadlines for people and businesses in federally declared disaster areas. Check the IRS disaster relief page for your state before relying on these dates.
Where do I find my state's deadlines?
On your state tax agency's website. Many states follow the federal dates, but not all do.
Sources
Internal Revenue Service (IRS), Publication 509, "Tax Calendars" (2026). irs.gov
Internal Revenue Service (IRS), Form 1040-ES (2026), "Estimated Tax for Individuals". irs.gov
Internal Revenue Service (IRS), "Estimated tax" FAQs. irs.gov
Internal Revenue Service (IRS), "Tax calendar". irs.gov
Legal Information Institute, 26 U.S. Code § 7503. law.cornell.edu
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.
