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IRS · 2026

US tax calendar 2026

The U.S. federal individual income tax year is usually the same as the calendar year (1 January–31 December). You report that year’s income on Form 1040 (or 1040-SR) in the following spring. For tax year 2025, the IRS opened the 2026 filing season on 26 January 2026; the standard file-and-pay deadline for most calendar-year filers is 15 April 2026. Remaining 2026 estimated-tax installments and the 15 January 2027 fourth payment are still listed below. A dedicated 2027 filing-season page (tax year 2026 returns) will replace this when Pub. 509 / IRS Tax Calendar rows for that season are final — not a second thin calendar. This page collects individual-relevant dates and admin rules from the IRS Tax Calendar and related IRS / FinCEN pages — not the full employer payroll-deposit schedule.

IRS Tax CalendarUS take-home calculator

Dates retrieved 2026-11-04. Educational list only — confirm with IRS before you act. Not tax advice.

How United States individual tax timing works

Tax period
For most individuals the tax year is the calendar year: 1 January through 31 December. Fiscal-year individuals exist but are uncommon; their Form 1040 is due on the 15th day of the fourth month after their year ends.
Filing season vs tax year
“Tax year 2025” is the income year. “2026 filing season” is when the IRS accepts those returns. The IRS began accepting and processing tax year 2025 individual returns on 26 January 2026 (IR-2026-12).
When Form 1040 is due
Calendar-year Form 1040 / 1040-SR is due on the 15th day of the fourth month after year-end — 15 April 2026 for tax year 2025. If day 15 is a Saturday, Sunday, or federal holiday, the return is timely on the next business day. An automatic six-month extension to file is available via Form 4868 filed by the original due date. An extension to file is not an extension to pay; unpaid tax accrues interest (and may draw penalties) from the regular due date.
Payment of tax
If federal income tax is owed, payment is generally due by 15 April to avoid interest and failure-to-pay penalties. Employees usually prepay through paycheck withholding (Form W-4). People with significant income not subject to withholding (self-employment, interest, dividends, etc.) generally make quarterly estimated tax payments with Form 1040-ES.
Estimated tax cadence (Form 1040-ES)
For calendar-year individuals who must pay estimated tax, installments are typically due 15 April, 15 June, 15 September, and 15 January following the close of the tax year. These are often called “quarterly” even though the intervals are uneven. Nonresident aliens with no income subject to payroll withholding generally make three estimated payments (not four), due 15 June, 15 September, and 15 January, with a larger share often due on the first of those dates — confirm Form 1040-ES / Pub. 505 for your facts.
Joint returns (high level)
Spouses may generally file a joint return only if each is a citizen or resident (with limited exceptions when one spouse agrees to be taxed as a full-year resident on combined worldwide income). Married nonresident aliens usually cannot file jointly and use married-filing-separately tables. Nonresident aliens generally cannot claim head-of-household status. Whether joint filing lowers tax depends on the couple’s facts.
Refunds and free filing
Most e-filed returns with direct deposit are processed in less than 21 days (IRS). Track status with Where’s My Refund? on IRS.gov. Eligible taxpayers may use IRS Free File or community programs (VITA / TCE). Claiming a credit or refund is time-limited — generally file Form 1040-X within three years of the original due date (or two years after payment, if later).
Audits and statute of limitations (high level)
The IRS may examine returns by computer screening, random sample, or document matching. If you disagree with proposed changes, IRS Appeals and court options may be available. Generally the IRS has three years after a return is due or filed (whichever is later) to assess additional tax; the same window often limits refund claims. This is not advice for any specific case.
Foreign accounts (FBAR)
A U.S. person (citizens, residents, and many domestic entities) who has a financial interest in — or signature authority over — foreign financial accounts must file FinCEN Form 114 (FBAR) if the aggregate value of those accounts exceeded $10,000 at any time during the year. FBAR is filed electronically with FinCEN, not with Form 1040. Due 15 April following the year reported, with an automatic extension to 15 October (no Form 4868).
  • Next refresh: tax year 2026 / 2027 filing season (Form 1040 due 15 April 2027 per IRS “When to file” and Pub. 509 draft). Until then, keep using this 2026 page for remaining estimated-tax and year-boundary dates. IRS — When to file
  • For the latest changes or developments, check Forms & instructions for your specific form or publication. IRS Forms & instructions
  • Taxpayers affected by federally declared disasters may get filing or payment extensions that differ by state / locality. Tax relief in disaster situations
  • EFTPS users: payments must be scheduled by 8 p.m. ET at least one calendar day before the tax due date. EFTPS
  • Track a federal refund with the IRS Where’s My Refund? tool. Where’s My Refund?
  • Eligible taxpayers can file for free through IRS Free File (and related free options announced each season). IRS Free File

Official form samples

Blank PDFs and about pages from IRS / FinCEN — we link out; we do not host government forms.

Key dates

  1. December 2025

    1. Tax year

      2025 tax year ends

      For calendar-year filers, tax year 2025 ends. Wages, withholding, and most reportable income in this year go on the return filed in the 2026 filing season.

      Source: IRS Pub. 509 (2026)

  2. January 2026

    1. Tax year

      2026 tax year starts

      New calendar year for wages and federal income tax withholding. Estimated-tax installments dated in 2026 (April–September) and January 2027 are for tax year 2026.

      Source: IRS Pub. 509 (2026)

    2. Estimated tax

      2025 estimated tax — final installment

      Individuals: pay the final installment of your 2025 estimated tax using Form 1040-ES if you owe estimated tax. Farmers and fishers: pay your estimated tax for 2025 on this date (Form 1040-ES) under the IRS Tax Calendar.

      Source: IRS Tax Calendar — January 2026 · Form 1040-ES

    3. Filing

      2026 filing season opens (tax year 2025 returns)

      The IRS opens the 2026 tax filing season and begins accepting and processing federal individual income tax returns for tax year 2025. Most people still have until 15 April 2026 to file and pay. Free File Fillable Forms timing can differ from software partner start dates — check IRS announcements for the season.

      Source: IRS — Opens 2026 filing season (IR-2026-12) · IRS — First day of 2026 filing season

  3. February 2026

    1. Filing

      File if you skipped the January 15 estimated payment

      Individuals: file your tax return if you did not pay your last installment of estimated tax by 15 January (see Form 1040-ES). This is a special calendar row for people who skipped that January payment.

      Source: IRS Tax Calendar — February 2026

    2. Slips

      W-2 and many 1099s furnished to recipients

      Employers: furnish Form W-2 to employees who worked for you in 2025. Payers: furnish Forms 1098, 1099, and W-2G for certain payments during 2025; file Form 1099-NEC for nonemployee compensation paid in 2025. Businesses also give annual information statements to recipients of certain 2025 payments.

      As an employee or payee you receive these slips — you do not fill a blank W-2.

      Source: IRS Tax Calendar — February 2026

    3. Slips

      1099-B, 1099-S, and certain 1099-MISC to recipients

      Furnish Forms 1099-B, 1099-S, and certain Forms 1099-MISC to recipients. This is later than the 2 February cluster for many other information returns.

      Source: IRS Tax Calendar — February 2026

    4. Filing

      New W-4 if you claimed exemption in 2025

      File a new Form W-4 if you claimed exemption from income tax withholding in 2025 and still qualify / want that treatment for 2026 where allowed.

      Some third-party calendars say 16 February; the IRS Tax Calendar lists 17 February 2026.

      Source: IRS Tax Calendar — February 2026 · IRS — About Form W-4

    5. Filing

      Withholding restarts if exemption not renewed

      Begin withholding on employees who claimed exemption from withholding in 2025 but did not file a W-4 to continue the exemption in 2026.

      Source: IRS Tax Calendar — February 2026

  4. March 2026

    1. Filing

      Farmers and fishers — Form 1040 (special deadline)

      Farmers and fishers: file Form 1040 and pay any tax due. However, you have until 15 April 2026 to file if you paid your 2025 estimated tax by 15 January 2026.

      Source: IRS Tax Calendar — March 2026

    2. Slips

      Health coverage forms (1095-B / 1095-C) to individuals

      Applicable large employers: provide Forms 1095-C to full-time employees. Other providers of minimum essential coverage: provide Forms 1095-B to responsible individuals. If filing certain ACA information returns electronically with the IRS, due dates can run to 31 March — see the calendar rows for e-file.

      Source: IRS Tax Calendar — March 2026

    3. Slips

      Electronic ACA / related information returns (select forms)

      Electronically file Forms W-2G, 1094-C, 1095-C, 1094-B, 1095-B, and 8027 where the electronic-filing due date applies (large food/beverage Form 8027 e-file path noted on the calendar).

      Most employees receive 1095 forms earlier from their employer/insurer; this row is largely a filer e-file deadline.

      Source: IRS Tax Calendar — March 2026

  5. April 2026

    1. Filing

      File Form 1040 / 1040-SR and pay tax due

      Individuals: file Form 1040 or 1040-SR and pay any tax due. For an automatic 6-month extension to file, file Form 4868 and deposit estimated tax as required. If you paid cash wages of $2,800 or more in 2025 to a household employee, file Schedule H (Form 1040) with the return when required (FUTA / income tax withheld on household employees may also be reported there when thresholds are met). Nonresident aliens who received wages as employees subject to U.S. income tax withholding: file Form 1040-NR (Form 4868 for an automatic 6-month extension).

      Confirm disaster relief or weekend/holiday shifts on IRS.gov.

      Source: IRS Tax Calendar — April 2026 · IRS — When to file

    2. Filing

      IRA and HSA contributions for tax year 2025

      Deadline for most people to make traditional or Roth IRA contributions for 2025: the due date for filing the return for that year, not including extensions (Pub. 590-A). HSA contributions for 2025 can also be made through this date for months you were an eligible individual (Pub. 969). Employer HSA contributions allocated to 2025 in early 2026 follow Pub. 969 notice rules.

      Form 4868 does not extend the IRA contribution deadline.

      Source: IRS Pub. 590-A (2025) · IRS Pub. 969 (2025)

    3. Estimated tax

      2026 estimated tax — 1st payment

      Individuals: pay the first installment of your 2026 estimated tax (Form 1040-ES), if required. You can also pay all estimated tax for the year by this date, or in four equal amounts on the Form 1040-ES schedule.

      Some calendar paste text says “first installment of 2025 estimated tax” on this date; Form 1040-ES and later quarters treat April as the first 2026 installment (January was the final 2025 installment).

      Source: IRS Form 1040-ES (2026) — Payment Due Dates · IRS Tax Calendar — April 2026

    4. Filing

      FBAR (FinCEN Form 114) due

      If you are a U.S. person with foreign financial accounts whose aggregate value exceeded $10,000 at any time during 2025, file the FBAR on FinCEN Form 114 electronically through FinCEN’s BSA E-Filing System. Do not file the FBAR with your Form 1040.

      Automatic extension to 15 October if you miss 15 April — no Form 4868 request.

      Source: IRS — FBAR · FinCEN — FBAR

  6. June 2026

    1. Estimated tax

      2026 estimated tax — 2nd payment

      Individuals: pay the second installment of 2026 estimated tax (Form 1040-ES).

      Source: IRS Tax Calendar — June 2026 · Form 1040-ES

    2. Filing

      Living outside the U.S. — Form 1040 due

      Individuals living outside the U.S.: file Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For an automatic extension of 4 months, file Form 4868 and deposit estimated tax as directed — confirm current abroad-filer rules on IRS.gov.

      Source: IRS Tax Calendar — June 2026

    3. Filing

      Form 1040-NR (no U.S. wage withholding)

      Nonresident alien individuals who did not receive wages as an employee subject to U.S. income tax withholding: file Form 1040-NR. For an automatic extension, file Form 4868. Confirm the exact calendar row if a weekend/holiday shifts the date.

      Some pasted dumps show “6/16/2025” near this cluster — verify mid-June 2026 on the live IRS calendar.

      Source: IRS Tax Calendar — June 2026

  7. September 2026

    1. Estimated tax

      2026 estimated tax — 3rd payment

      Individuals: pay the third installment of your 2026 estimated tax (Form 1040-ES).

      Source: IRS Tax Calendar — September 2026 · Form 1040-ES

  8. October 2026

    1. Filing

      Extended Form 1040 deadline (if Form 4868 filed on time)

      Individuals: file Form 1040 if you timely requested a 6-month extension. Nonresident aliens who received U.S. wages subject to withholding and timely filed Form 4868 also use this date for Form 1040-NR on the IRS calendar. Tax still owed was generally due by the original April deadline.

      Source: IRS Tax Calendar — October 2026 · IRS — When to file

    2. Filing

      FBAR automatic extension ends

      FinCEN grants an automatic extension to 15 October for FBARs not filed by 15 April. No separate extension request is required. File through BSA E-Filing; you may amend later if information was incomplete.

      Source: IRS — FBAR · FinCEN — FBAR

  9. December 2026

    1. Filing

      Form 1040-NR extended (no U.S. wage withholding)

      Nonresident alien individuals who did not receive wages as an employee subject to U.S. income tax: file Form 1040-NR if you timely filed Form 4868 (per IRS Tax Calendar December row).

      Source: IRS Tax Calendar — December 2026

  10. January 2027

    1. Estimated tax

      2026 estimated tax — 4th payment

      Fourth quarterly estimated tax payment for tax year 2026. Form 1040-ES notes you can skip this payment if you file your 2026 return by 1 February 2027 and pay the full balance due with that return.

      After the 2026 monthly Tax Calendar tables; sourced from Form 1040-ES.

      Source: IRS Form 1040-ES (2026) — Payment Due Dates

FAQ

What is the U.S. individual tax period?

Generally the calendar year — 1 January through 31 December. You file Form 1040 for that year in the following spring (for 2025 income, the main deadline is 15 April 2026).

Does Form 4868 give me more time to pay?

No. It is an extension of time to file, not to pay. Pay estimated amounts owed by the regular April due date to limit interest and penalties.

What if I miss the filing deadline but am owed a refund?

There is typically no failure-to-file penalty when no tax is due, but file as soon as you can. Refund claims are time-limited (often three years from the original due date). After that window, unclaimed refunds may be lost.

What if I miss the deadline and owe tax?

File and pay as soon as possible. Interest and failure-to-file / failure-to-pay penalties can accrue from the original due date. Paying something toward the balance and arranging an installment agreement can reduce damage — see IRS.gov.

What if I miss an estimated tax payment?

Pay as soon as you can. Underpayment interest/penalties depend on how much and how late. Safe-harbor approaches (e.g. paying based on a percentage of current or prior-year tax) are explained in Form 1040-ES and Pub. 505.

Is the FBAR part of my Form 1040?

No. FinCEN Form 114 is filed electronically with FinCEN. It is separate from your income tax return even though the April / October dates often line up with tax deadlines.

Where are payroll deposit dates?

On the IRS employer Tax Calendar / Pub. 509. Counttaxes omits semiweekly deposit tables and Forms 941/940 schedules because this page targets individual filers and paycheck context.

Not on this page

  • Semiweekly / monthly employer payroll tax deposits and tip-reporting-to-employer rows
  • Forms 940, 941, 943, 944, 945, 720, 730, 2290, 11-C and other excise / wagering calendars
  • Corporate Form 1120 / estimated tax; partnership Form 1065; S corp Form 1120-S / Form 2553
  • Flow-through entity taxation, §199A / OBBBA pass-through deduction, PFIC proposed regulations
  • Tax-exempt Form 990 series, UBTI estimated tax, bond Forms 8038
  • Customs currency reporting ($10,000+) and USCIS work-visa / green-card procedures
  • Required minimum distributions (RMD) from retirement accounts
  • State individual income tax filing deadlines
  • Sample “typical family” tax computations from third-party firm summaries