For tax year 2025, individual returns were due April 15, 2026, and extended returns October 15, 2026, which has passed. For tax year 2026, returns are due Thursday, April 15, 2027, and extended returns Friday, October 15, 2027. We calculated the 2027 dates, and as of October 24, 2026 the IRS had not published its 2027 calendar.
Individual returns
| What | Tax year 2025 (filed in 2026) | Tax year 2026 (filed in 2027, calculated) |
|---|---|---|
| Return and payment | April 15, 2026 | Thursday, April 15, 2027 |
| Extended return (Form 4868) | October 15, 2026 (passed) | Friday, October 15, 2027 |
| Abroad or military outside the U.S.: automatic extra time | June 15, 2026 | Tuesday, June 15, 2027 |
An extension gives more time to file, not to pay. People living abroad, and military members on duty outside the U.S. and Puerto Rico, get two extra months to file and pay automatically, with a statement attached to the return, but interest still runs from April. Form 4868 adds four more months. Combat-zone rules are in IRS Publication 3. See filing extensions.
Estimated tax
| Payment | Tax year 2026 | Tax year 2027 (calculated) |
|---|---|---|
| First | April 15, 2026 | Thursday, April 15, 2027 |
| Second | June 15, 2026 | Tuesday, June 15, 2027 |
| Third | September 15, 2026 | Wednesday, September 15, 2027 |
| Fourth | January 15, 2027 | Tuesday, January 18, 2028 |
January 15, 2028 is a Saturday and January 17 is a federal holiday, so the fourth 2027 payment moves to January 18. You can skip the January 2027 payment by filing your 2026 return and paying the full balance by February 1, 2027. Illinois uses the same dates and a $1,000 trigger. See estimated taxes.
Employer, 1099 and business dates
| Date (calculated) | What is due |
|---|---|
| Monday, February 1, 2027 | W-2s to the SSA; recipient copies; Form 1099-NEC; Form 1099-K statements to payees (January 31 is a Sunday) |
| Tuesday, February 16, 2027 | Forms 1099-B, 1099-DA and 1099-S to recipients (February 15 is Presidents Day) |
| Monday, March 15, 2027 | Partnership (1065) and S corporation (1120-S) returns; Form 7004 extends to Wednesday, September 15, 2027 |
| Thursday, April 15, 2027 | C corporation (1120) returns; Form 7004 extends to Friday, October 15, 2027 |
In 2026, March 15 fell on a Sunday, so 1065 and 1120-S returns were due March 16. Our tax calendar and W-2 filing guide list more dates.
Disasters, Illinois and mailing
- Disasters: The IRS lists postponements by event. As of October 14, 2026, many 2026 events ran to February 1, 2027, and eligible taxpayers affected by events in Israel may have deadlines postponed to September 30, 2027. Some postponed deadlines for taxpayers in Mississippi, Wisconsin, Michigan and the Northern Mariana Islands fall on November 2, 2026. Relief depends on location and is usually automatic.
- Illinois: The 2025 IL-1040 was due April 15, 2026, with an automatic six-month extension to October 15 and no form to file. Any tax is still due April 15, paid with Form IL-505-I. See our Illinois guide.
- Mailing: Since December 24, 2025, a postmark may show the date the Postal Service first processed an envelope by machine, which can be one to three days after drop-off. E-file, get a postmark at the counter or mail early.
Example (illustration only)
Priya is self-employed and expects $12,000 of 2026 tax that withholding will not cover. She pays $3,000 on April 15, June 15 and September 15, 2026. If she files her return and pays the full balance, about $3,000 here, by February 1, 2027, she skips the January 15 payment. Otherwise she pays $3,000 by January 15. The numbers are invented.
Common mistakes
- Treating an extension as extra time to pay.
- Mailing a return on the deadline day.
- Using one date for every return when business returns differ.
- Assuming your state follows the federal date.
- Treating calculated 2027 dates as official.
What to do next
- Put the dates that apply to you on a calendar.
- If you cannot file by April, pay an estimate by then and request the extension.
- Check your estimated payments before each date above.
- Gather W-2 and 1099 information before February 1, 2027.
A CPA can set up a deadline calendar for your situation. Browse more answers in our tax questions section.
Frequently asked questions
What is the last day to file a 2025 tax return?
October 15, 2026 was the last day for extended returns. If you have not filed, file as soon as possible. If you are owed a refund, see late filing when you are owed a refund.
Are taxes always due on April 15?
No. A weekend or DC legal holiday moves the date, and disasters, living abroad and military duty can add time.
When are W-2s and 1099-NEC forms due for 2026?
February 1, 2027, by our calculation, because January 31 is a Sunday.
Does an extension give me more time to pay?
No. Tax is still due on the original date, and interest and penalties can run on unpaid tax after it.
Official sources
- IRS: Publication 509 (2026), Tax Calendars
- IRS: Form 1040-ES (2026), Estimated Tax for Individuals
- IRS: Topic no. 304, Extensions of time to file your tax return
- IRS: Tax relief in disaster situations
- Illinois Department of Revenue: Due date and extension to file
- Taxpayer Advocate Service: New U.S. Postal Service rules and on-time filing
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.