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IRS Tax Deadlines 2026 & 2027

All key IRS deadlines for 2026 and 2027 — annual return filing (April 15), quarterly estimated tax payments (April 15 / June 15 / September 15 / January 15), the October 15 extension deadline, plus IRA, HSA, and 401(k) contribution deadlines, plus year-end RMDs.

Next deadline

401(k) Contribution Deadline

December 31, 2026 — 54 days away

Then

Q4 2026 Estimated Tax Payment Due

January 15, 2027 — 69 days away

What do you need to do?

Go straight from the calendar to the calculation that matches your deadline.

January 15, 2026
Estimated Taxes

Q4 2025 Estimated Tax Payment Due

Fourth quarter estimated tax payment for the 2025 tax year is due.

Calculate this payment →
February 2, 2026
Filing

W-2 and 1099 Forms Due to Employees/Contractors

Employers must send W-2 forms and businesses must send 1099-NEC forms by this date (January 31 falls on a Saturday, so the deadline bumps to the next business day).

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April 15, 2026
Filing

2025 Tax Return Filing Deadline

Deadline to file your 2025 federal income tax return or request a six-month automatic extension. Any taxes owed are still due by April 15.

Plan filing or an extension →
April 15, 2026
Estimated Taxes

Q1 2026 Estimated Tax Payment Due

First quarter estimated tax payment for the 2026 tax year is due.

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April 15, 2026
Retirement

2025 IRA Contribution Deadline

Last day to make Traditional or Roth IRA contributions that count toward the 2025 tax year.

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April 15, 2026
Other

FBAR (FinCEN Form 114) Due

Deadline to file the FBAR for 2025 if the aggregate value of your foreign financial accounts exceeded $10,000 at any time during the year.

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June 15, 2026
Estimated Taxes

Q2 2026 Estimated Tax Payment Due

Second quarter estimated tax payment for the 2026 tax year is due.

Calculate this payment →
June 15, 2026
Filing

Tax Return Deadline for US Citizens Abroad

Automatic two-month extended filing deadline for US citizens and resident aliens living outside the US (2025 returns).

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September 15, 2026
Estimated Taxes

Q3 2026 Estimated Tax Payment Due

Third quarter estimated tax payment for the 2026 tax year is due.

Calculate this payment →
October 15, 2026
Extensions

Extended Tax Return Filing Deadline

Deadline for filing your 2025 federal tax return if you requested an extension by April 15, 2026.

Check late-filing costs →
October 15, 2026
Other

FBAR Automatic Extension Deadline

Final deadline to file the 2025 FBAR under the automatic extension past April 15 — no form is required to get this extension.

Check the FBAR threshold →
December 31, 2026
Retirement

401(k) Contribution Deadline

Last day to make 401(k) employee contributions for the 2026 tax year. The 2026 limit is $24,500 ($32,500 if age 50+).

Plan 401(k) contributions →
January 15, 2027
Estimated Taxes

Q4 2026 Estimated Tax Payment Due

Fourth quarter estimated tax payment for the 2026 tax year is due.

Calculate this payment →
February 1, 2027
Filing

W-2 and 1099 Forms Due to Employees/Contractors

Employers must send W-2 forms and businesses must send 1099-NEC forms by this date (January 31 falls on a Sunday).

Find the right tax form →
April 15, 2027
Filing

2026 Tax Return Filing Deadline

Deadline to file your 2026 federal income tax return or request a six-month automatic extension. Any taxes owed are still due by April 15.

Plan filing or an extension →
April 15, 2027
Estimated Taxes

Q1 2027 Estimated Tax Payment Due

First quarter estimated tax payment for the 2027 tax year is due.

Calculate this payment →
April 15, 2027
Retirement

2026 IRA Contribution Deadline

Last day to make Traditional or Roth IRA contributions that count toward the 2026 tax year.

Compare IRA options →
April 15, 2027
Retirement

2026 HSA Contribution Deadline

Last day to make HSA contributions that count toward the 2026 tax year — the deadline is the unextended tax return due date, not October 15 even if you file for an extension.

Plan HSA contributions →
April 15, 2027
Other

FBAR (FinCEN Form 114) Due

Deadline to file the FBAR for 2026 if the aggregate value of your foreign financial accounts exceeded $10,000 at any time during the year.

Check the FBAR threshold →
June 15, 2027
Estimated Taxes

Q2 2027 Estimated Tax Payment Due

Second quarter estimated tax payment for the 2027 tax year is due. Also the automatic extended filing deadline for US citizens abroad (2026 returns).

Calculate this payment →
September 15, 2027
Estimated Taxes

Q3 2027 Estimated Tax Payment Due

Third quarter estimated tax payment for the 2027 tax year is due.

Calculate this payment →
October 15, 2027
Extensions

Extended Tax Return Filing Deadline

Deadline for filing your 2026 federal tax return if you requested an extension by April 15, 2027.

Check late-filing costs →
October 15, 2027
Other

FBAR Automatic Extension Deadline

Final deadline to file the 2026 FBAR under the automatic extension past April 15 — no form is required to get this extension.

Check the FBAR threshold →
December 31, 2027
Retirement

401(k) Contribution Deadline

Last day to make 401(k) employee contributions for the 2027 tax year.

Plan 401(k) contributions →
December 31, 2027
Retirement

Required Minimum Distribution (RMD) Deadline

Deadline for most retirees already taking RMDs to withdraw their 2027 required minimum distribution — the special extended first-year deadline (April 1 of the following year) applies only to your very first RMD.

Calculate your RMD →
January 18, 2028
Estimated Taxes

Q4 2027 Estimated Tax Payment Due

Fourth quarter estimated tax payment for the 2027 tax year is due (January 15 falls on a Saturday, followed by the MLK Day holiday).

Calculate this payment →

Get a reminder before federal tax deadlines. One email before each quarterly estimated tax payment (Tax Day included), plus one when the IRS publishes next year's numbers. About five a year; you confirm once and can unsubscribe anytime.

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Disaster relief: could your deadline be postponed?

For individual filers in an area with an IRS disaster postponement. Checks the notices verified on November 6, 2026 only, and says when a notice may apply, never that it does.

The standard dates above apply to everyone else. In a federally declared disaster area the IRS can postpone individual filing and payment deadlines, but only for the places, dates and deadlines each notice names. These are the notices with a postponed date still ahead when we last checked them on Nov. 6, 2026. Payroll, business, FBAR and state deadlines are not covered here; the full list is on the IRS disaster relief page.

WhereDisasterDeadlines fromPostponed toNotice
AL: Autauga County, Baldwin County, Barbour County, Bibb County, Bullock County, Butler County, Chambers County, Chilton County, Clarke County, Choctaw County, Coffee County, Conecuh County, Coosa County, Covington County, Crenshaw County, Dale County, Dallas County, Elmore County, Escambia County, Geneva County, Greene County, Hale County, Henry County, Houston County, Lee County, Lowndes County, Macon County, Marengo County, Mobile County, Monroe County, Montgomery County, Perry County, Pickens County, Pike County, Russell County, Sumter County, Tallapoosa County, Tuscaloosa County, Washington County, Wilcox County Hurricane Isaias Oct. 7, 2026 Feb. 4, 2027 AL-0017-DR
FL: Baker County, Bay County, Calhoun County, Citrus County, Columbia County, Dixie County, Escambia County, Franklin County, Gadsden County, Gilchrist County, Gulf County, Hamilton County, Holmes County, Jackson County, Jefferson County, Lafayette County, Leon County, Levy County, Liberty County, Madison County, Okaloosa County, Santa Rosa County, Suwannee County, Taylor County, Wakulla County, Walton County, Washington County Hurricane Isaias Oct. 9, 2026 Feb. 8, 2027 3655-EM
GU: Guam Super Typhoon Bavi July 4, 2026 Feb. 4, 2027 4946-DR
HI: Hawaii County Earthquake May 22, 2026 Feb. 1, 2027 4936-DR
IN: Carroll County, Cass County, Dearborn County, Decatur County, Delaware County, Fayette County, Fountain County, Franklin County, Grant County, Hamilton County, Hancock County, Henry County, Lake County, LaPorte County, Madison County, Marion County, Morgan County, Parke County, Pike County, Porter County, Pulaski County, Putnam County, Randolph County, Rush County, Starke County, Tipton County, Union County, Vermillion County, Warren County, Wayne County Severe storms, tornadoes and flooding Aug. 11, 2026 Feb. 1, 2027 4933-DR
MP: Rota, Saipan, Tinian Super Typhoon Bavi July 4, 2026 Feb. 1, 2027 4931-DR
MS: Covington County, George County, Greene County, Hancock County, Harrison County, Pearl River County, Stone County, Wayne County Tropical Storm Arthur June 18, 2026 Feb. 1, 2027 4930-DR
NE: Morrill County, Garden County, Arthur County, Keith County, Grant County, Lincoln County, Dawson County, Frontier County, Saunders County, Red Willow County March wildfires March 12, 2026 Feb. 1, 2027 SD-0010-DR
NE: Custer County April wildfires April 22, 2026 Feb. 1, 2027 SD-0011-DR
NE: Buffalo County, Fillmore County, Gage County, Jefferson County, Nemaha County, Richardson County, Thayer County, Thurston County, Howard County Severe storms May 15, 2026 Feb. 1, 2027 SD-0012-DR
NE: Dawes County May wildfires May 16, 2026 Feb. 1, 2027 SD-0013-DR
NE: Sioux County June wildfires June 9, 2026 Feb. 1, 2027 SD-0014-DR
NE: Knox County Severe storm Sept. 9, 2026 Jan. 7, 2027 SD-0016-DR
NM: Pueblo of Zuni Severe storms and flooding July 16, 2026 Feb. 4, 2027 4954-DR
OH: Clermont County, Franklin County, Hamilton County, Licking County, Morgan County, Muskingum County, Perry County Severe storms, straight-line winds, tornadoes, flooding and landslides Aug. 10, 2026 Feb. 1, 2027 4945-DR
SD: Oglala Sioux Tribe Severe storms, straight-line winds and flooding June 2, 2026 Feb. 1, 2027 4941-DR
TX: Atascosa County, Austin County, Bandera County, Bastrop County, Bexar County, Blanco County, Brazoria County, Brewster County, Burnet County, Caldwell County, Colorado County, Comal County, Crockett County, DeWitt County, Dimmit County, Edwards County, Fayette County, Fort Bend County, Frio County, Galveston County, Gillespie County, Goliad County, Gonzales County, Grimes County, Guadalupe County, Harris County, Hays County, Jackson County, Karnes County, Kendall County, Kerr County, Kimble County, Kinney County, La Salle County, Lavaca County, Lee County, Live Oak County, Llano County, Mason County, Matagorda County, Maverick County, McMullen County, Medina County, Menard County, Mitchell County, Pecos County, Real County, Schleicher County, Sutton County, Terrell County, Travis County, Uvalde County, Val Verde County, Victoria County, Waller County, Washington County, Webb County, Wharton County, Williamson County, Wilson County, Zapata County, Zavala County July storms July 14, 2026 Feb. 1, 2027 SD-0018-DR
WA: Douglas County Wildfires July 31, 2026 Feb. 1, 2027 SD-0015-DR
WA: Chelan County, Ferry County, Okanogan County, Spokane County, Stevens County, Yakima County Wildfires July 31, 2026 Feb. 1, 2027 3650-EM
WI: Forest County, Outagamie County, Vilas County, Winnebago County Severe storms and tornadoes July 27, 2026 Feb. 1, 2027 4949-DR
WV: Barbour County, Doddridge County, Lewis County, Pendleton County, Pleasants County, Randolph County, Ritchie County, Tucker County, Tyler County, Upshur County, Wetzel County Severe storms, flooding and landslides July 21, 2026 Feb. 1, 2027 4932-DR
WV: Fayette County, Harrison County, Kanawha County Severe storms and flooding Aug. 14, 2026 Feb. 4, 2027 4953-DR

For example, in Hawaii County a 2025 return on a valid extension (due Oct. 15, 2026) may now be filed by Feb. 1, 2027, but tax that was due on April 15, 2026 is not postponed by that notice. In the named Wisconsin counties the notice covers returns and payments that were due on April 15, 2026 (to Nov. 2, 2026); a Wisconsin county the notice does not name is not covered by it.

Frequently asked questions

When is the tax filing deadline for 2025 returns?
The deadline to file your 2025 federal income tax return is April 15, 2026. You can request an automatic six-month extension, which moves the filing deadline to October 15, 2026. However, any taxes owed are still due by April 15, 2026.
When are estimated tax payments due in 2026?
Estimated tax payments for the 2026 tax year are due quarterly: Q1 on April 15, 2026, Q2 on June 15, 2026, Q3 on September 15, 2026, and Q4 on January 15, 2027.
What is the deadline for IRA contributions?
The deadline for IRA contributions for the 2025 tax year is April 15, 2026. This applies to both Traditional and Roth IRA contributions.
What if I miss the September 15 estimated tax deadline?
Yes, it can cost you even if you catch up later. The underpayment penalty (Form 2210) is figured installment by installment: each quarter's required payment is compared with what you had paid by that quarter's own due date, so a quarter that was short at its due date is penalised even if a later payment brings the year's total up to a safe harbor (the smaller of 90% of your current-year tax or 100% of your prior-year tax, 110% if your prior-year AGI exceeded $150,000, or $75,000 married filing separately). The shortfall accrues interest at the IRS underpayment rate — see current IRS interest rates — from the missed date until paid. Check your exposure with the estimated tax penalty calculator, then pay through the quarterly estimated tax calculator — paying late still stops the penalty from growing further.
What happens if I miss October 15?
October 15 only extends the filing deadline — it never moved the payment deadline, which stayed at April 15. If your return still isn't filed after October 15, the failure-to-file penalty (5% of unpaid tax per month, capped at 25%; if the return is more than 60 days late, at least the smaller of $525 or the full tax due) starts running from October 16. In any month the failure-to-pay penalty (0.5%/month) also applies, the failure-to-file penalty is reduced by it (to 4.5%), so the two together come to 5% a month; interest keeps accruing on any unpaid balance from April 15. Estimate the total with the late filing penalty calculator, or model your scenario with the extension planner.

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