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IRS Tax Calendar 2026: Important Filing Dates & Deadlines – Navigating the IRS tax calendar for 2026 is essential for individuals, businesses, and employers to avoid penalties, interest, and late fees. This comprehensive guide outlines key filing dates, payment deadlines, and other critical tax obligations based on official IRS resources. Whether you’re filing personal income taxes, managing payroll deposits, or handling business returns, staying on top of these dates ensures compliance. Note that the 2026 tax filing season officially begins on January 26, 2026, with most individual returns due by April 15, 2026. Always verify with the IRS for any updates, as deadlines may shift due to holidays or extensions.
For calendar-year filers (the most common), individual tax returns are due on April 15, 2026, while fiscal-year filers have until the 15th day of the fourth month after their year ends. Extensions can provide additional time, but estimated taxes must still be paid by the original due date to avoid penalties.
Below, we’ve organized the 2026 IRS tax deadlines by month, covering individuals, businesses, employers, and special taxes. This includes estimated tax payments, form filings, payroll deposits, and more. Use this as your go-to resource for tax planning in 2026.
January 2026 Tax Deadlines
January kicks off the year with payroll deposits, estimated tax payments, and preparations for W-2 distributions. Here’s a breakdown:
| Date | Description |
|---|---|
| 1/4/2026 | Deposit payroll tax for payments on December 26-29, 2025, if the semiweekly deposit rule applies. |
| 1/6/2026 | Deposit payroll tax for payments on December 30-31, 2025, if the semiweekly deposit rule applies. |
| 1/7/2026 | Deposit payroll tax for payments on January 1-2, 2026, if the semiweekly deposit rule applies. |
| 1/9/2026 | Deposit payroll tax for payments on January 3-6, 2026, if the semiweekly deposit rule applies. |
| 1/12/2026 | Employers: Employees must report tips of $20 or more earned during December 2025. |
| 1/14/2026 | Deposit payroll tax for payments on January 7-9, 2026, if the semiweekly deposit rule applies. |
| 1/15/2026 | If the monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for payments in December 2025. |
| 1/15/2026 | Deposit payroll tax for December 2025 if the monthly deposit rule applies. |
| 1/15/2026 | Individuals: Pay the final installment of 2025 estimated tax using Form 1040-ES. |
| 1/15/2026 | Farmers and fishers: Pay estimated tax for 2025 using Form 1040-ES. |
| 1/16/2026 | Deposit payroll tax for payments on January 10-13, 2026, if the semiweekly deposit rule applies. |
| 1/22/2026 | Deposit payroll tax for payments on January 14-16, 2026, if the semiweekly deposit rule applies. |
| 1/23/2026 | Deposit payroll tax for payments on January 17-20, 2026, if the semiweekly deposit rule applies. |
| 1/28/2026 | Deposit payroll tax for payments on January 21-23, 2026, if the semiweekly deposit rule applies. |
| 1/30/2026 | Deposit payroll tax for payments on January 24-27, 2026, if the semiweekly deposit rule applies. |
| 1/31/2026 | File Form 720 for the fourth quarter of 2025. |
February 2026 Tax Deadlines
February focuses on furnishing information returns like W-2s and 1099s, along with ongoing payroll obligations.
| Date | Description |
|---|---|
| 2/2/2026 | Individuals: File your tax return if you didn’t pay your last estimated tax installment by January 15 (see Form 1040-ES). |
| 2/2/2026 | Furnish Forms 1098, 1099, and W-2G to recipients for 2025 payments; employers furnish Form W-2 to employees. |
| 2/2/2026 | File Form 1099-NEC for nonemployee compensation paid in 2025. |
| 2/2/2026 | All businesses: Give annual information statements to recipients of certain 2025 payments. |
| 2/2/2026 | File Form 730 and pay tax on wagers accepted during December 2025. |
| 2/2/2026 | File Form 2290 and pay tax for vehicles first used in December 2025. |
| 2/2/2026 | File Forms 940, 941, 943, 944, and/or 945 if taxes weren’t deposited when due. |
| 2/3/2026 | File Form 940 for 2025 (due February 10 if fully deposited). |
| 2/4/2026 | Deposit payroll tax for payments on January 28-30, 2026, if semiweekly rule applies. |
| 2/6/2026 | Deposit payroll tax for payments on January 31-February 3, 2026, if semiweekly rule applies. |
| 2/10/2026 | Employers: Employees report tips of $20 or more earned in January. |
| 2/10/2026 | File Forms 940, 941, 943, 944, and/or 945 if all payments were timely deposited. |
| 2/11/2026 | Deposit payroll tax for payments on February 4-6, 2026, if semiweekly rule applies. |
| 2/13/2026 | Deposit payroll tax for payments on February 7-10, 2026, if semiweekly rule applies. |
| 2/15/2026 | File Forms 8038 series for bonds issued in October-December 2025. |
| 2/17/2026 | File a new Form W-4 if claiming exemption from 2025 withholding. |
| 2/17/2026 | Furnish Forms 1099-B, 1099-S, and certain 1099-MISC to recipients. |
| 2/17/2026 | If monthly deposit rule applies, deposit social security, Medicare, and withheld income tax for January payments. |
| 2/17/2026 | Deposit payroll tax for January if monthly rule applies. |
| 2/18/2026 | Begin withholding for employees who claimed 2025 exemption but didn’t file new W-4. |
| 2/19/2026 | Deposit payroll tax for payments on February 11-13, 2026, if semiweekly rule applies. |
| 2/20/2026 | Deposit payroll tax for payments on February 14-17, 2026, if semiweekly rule applies. |
| 2/25/2026 | Deposit payroll tax for payments on February 18-20, 2026, if semiweekly rule applies. |
| 2/27/2026 | Deposit payroll tax for payments on February 21-24, 2026, if semiweekly rule applies. |
March 2026 Tax Deadlines
March includes deadlines for partnerships, S corporations, and information returns.
| Date | Description |
|---|---|
| 3/2/2026 | File paper Forms 1094-C and 1095-C (or 1094-B and 1095-B) with IRS; furnish to employees/individuals. |
| 3/2/2026 | File Form 1096 with 2025 information returns like 1098, 1099, and W-2G. |
| 3/2/2026 | File Form 730 and pay tax on wagers accepted during January. |
| 3/2/2026 | Farmers and fishers: File Form 1040 and pay tax due (if estimated taxes paid by Jan 15). |
| 3/2/2026 | File Form 2290 and pay tax for vehicles first used in January. |
| 3/4/2026 | Deposit payroll tax for payments on February 25-27, 2026, if semiweekly rule applies. |
| 3/6/2026 | Deposit payroll tax for payments on February 28-March 3, 2026, if semiweekly rule applies. |
| 3/10/2026 | Employers: Employees report tips of $20 or more earned in February. |
| 3/11/2026 | Deposit payroll tax for payments on March 4-6, 2026, if semiweekly rule applies. |
| 3/13/2026 | Deposit payroll tax for payments on March 7-10, 2026, if semiweekly rule applies. |
| 3/16/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for February. |
| 3/16/2026 | If monthly rule applies, deposit nonpayroll withholding for February. |
| 3/16/2026 | Deposit payroll tax for February if monthly rule applies. |
| 3/16/2026 | S corporations: File Form 1120-S, pay tax, furnish Schedule K-1/K-3 (extension via Form 7004). |
| 3/16/2026 | File Form 2553 for S corp election starting 2026. |
| 3/16/2026 | Partnerships: File Form 1065, furnish Schedule K-1/K-3 (extension via Form 7004). |
| 3/17/2026 | File Forms 1042-S and furnish to recipients; file Form 1042 (extensions via Forms 8809/7004). |
| 3/17/2026 | Foreign trusts with U.S. owner: File Form 3520-A (extension via Form 7004). |
| 3/17/2026 | Partnerships: File Form 8804 and 8805 (extension via Form 7004). |
| 3/18/2026 | Deposit payroll tax for payments on March 11-13, 2026, if semiweekly rule applies. |
| 3/20/2026 | Deposit payroll tax for payments on March 14-17, 2026, if semiweekly rule applies. |
| 3/25/2026 | Deposit payroll tax for payments on March 18-20, 2026, if semiweekly rule applies. |
| 3/27/2026 | Deposit payroll tax for payments on March 21-24, 2026, if semiweekly rule applies. |
| 3/31/2026 | Electronically file Forms W-2G, 1094/1095 series, and 8027. |
| 3/31/2026 | File Form 2290 and pay tax for vehicles first used in February. |
| 3/31/2026 | File Form 730 and pay tax on wagers accepted during February. |
| 3/31/2026 | File Form 8027 for 2025 if large food/beverage establishment (electronic filing). |
April 2026 Tax Deadlines
April is a major month for individual and corporate filings, including the primary tax day.
| Date | Description |
|---|---|
| 4/1/2026 | Deposit payroll tax for payments on March 25-27, 2026, if semiweekly rule applies. |
| 4/3/2026 | Deposit payroll tax for payments on March 28-31, 2026, if semiweekly rule applies. |
| 4/8/2026 | Deposit payroll tax for payments on April 1-3, 2026, if semiweekly rule applies. |
| 4/10/2026 | Deposit payroll tax for payments on April 4-7, 2026, if semiweekly rule applies. |
| 4/10/2026 | Employers: Employees report tips of $20 or more earned in March. |
| 4/15/2026 | Deposit payroll tax for payments on April 8-10, 2026, if semiweekly rule applies. |
| 4/15/2026 | Individuals: File Form 1040 or 1040-SR, pay tax due (extension via Form 4868, deposit estimated tax). Pay first 2026 estimated tax installment using Form 1040-ES. |
| 4/15/2026 | Household employers: File Schedule H if cash wages $2,800+ in 2025 or FUTA requirements met. |
| 4/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for March. |
| 4/15/2026 | Tax-exempt orgs: Deposit first quarter estimated tax on unrelated business income (Form 990-W). |
| 4/15/2026 | File Forms 990-T (certain trusts) or 1120-POL for year ending 12/31/25. |
| 4/15/2026 | Corporations: File Form 1120, pay tax (extension via Form 7004). Deposit estimated tax. |
| 4/15/2026 | Estates/trusts: File Form 1041, pay tax. |
| 4/15/2026 | Individuals/entities: File Form 3520 (extension via income tax extension). |
| 4/15/2026 | Form 1120-F: Due dates vary; see instructions. |
| 4/15/2026 | Nonresident aliens with U.S. wages: File Form 1040-NR (extension via Form 4868). |
| 4/15/2026 | Partnerships: File Form 8813 and pay quarterly tax. |
| 4/17/2026 | Withholding agents: File/furnish Forms 1042-S if 30-day extension requested. |
| 4/22/2026 | Deposit payroll tax for payments on April 15-17, 2026, if semiweekly rule applies. |
| 4/24/2026 | Deposit payroll tax for payments on April 18-21, 2026, if semiweekly rule applies. |
| 4/29/2026 | Deposit payroll tax for payments on April 22-24, 2026, if semiweekly rule applies. |
| 4/30/2026 | File Form 720 for first quarter. |
| 4/30/2026 | File Form 2290 and pay tax for vehicles first used in March. |
| 4/30/2026 | Employers: File Form 941 for first quarter. |
| 4/30/2026 | Deposit FUTA tax through March if >$500. |
| 4/30/2026 | File Form 730 and pay tax on wagers accepted during March. |
May 2026 Tax Deadlines
May involves extensions for certain forms and continued payroll duties.
| Date | Description |
|---|---|
| 5/1/2026 | Deposit payroll tax for payments on April 25-28, 2026, if semiweekly rule applies. |
| 5/6/2026 | Deposit payroll tax for payments on April 29-May 1, 2026, if semiweekly rule applies. |
| 5/8/2026 | Deposit payroll tax for payments on May 2-5, 2026, if semiweekly rule applies. |
| 5/11/2026 | Employers: Employees report tips of $20 or more earned in April. |
| 5/11/2026 | File Form 941 for first quarter if all payments timely deposited. |
| 5/13/2026 | Deposit payroll tax for payments on May 6-8, 2026, if semiweekly rule applies. |
| 5/15/2026 | Deposit payroll tax for payments on May 9-12, 2026, if semiweekly rule applies. |
| 5/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for April. |
| 5/15/2026 | File Forms 990 series, 4720, or 8868 for year ending 12/31/25. |
| 5/15/2026 | File Form 8886-T for prohibited tax shelter transactions. |
| 5/15/2026 | File Forms 8038 series for bonds issued January-March 2026. |
| 5/20/2026 | Deposit payroll tax for payments on May 13-15, 2026, if semiweekly rule applies. |
| 5/22/2026 | Deposit payroll tax for payments on May 16-19, 2026, if semiweekly rule applies. |
| 5/28/2026 | Deposit payroll tax for payments on May 20-22, 2026, if semiweekly rule applies. |
| 5/29/2026 | Deposit payroll tax for payments on May 23-26, 2026, if semiweekly rule applies. |
June 2026 Tax Deadlines
June covers second-quarter estimated taxes and international filings.
| Date | Description |
|---|---|
| 6/1/2026 | File Form 730 and pay tax on wagers accepted during April. |
| 6/1/2026 | File Form 2290 and pay tax for vehicles first used in April. |
| 6/3/2026 | Deposit payroll tax for payments on May 27-29, 2026, if semiweekly rule applies. |
| 6/5/2026 | Deposit payroll tax for payments on May 30-June 2, 2026, if semiweekly rule applies. |
| 6/10/2026 | Employers: Employees report tips of $20 or more earned in May. |
| 6/10/2026 | Deposit payroll tax for payments on June 3-5, 2026, if semiweekly rule applies. |
| 6/12/2026 | Deposit payroll tax for payments on June 6-9, 2026, if semiweekly rule applies. |
| 6/15/2026 | Individuals abroad: File Form 1040/1040-SR, pay due amounts (4-month extension via Form 4868). |
| 6/15/2026 | Individuals: Pay second 2026 estimated tax installment using Form 1040-ES. |
| 6/15/2026 | Corporations: Deposit second 2026 estimated tax installment. |
| 6/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for May. |
| 6/16/2026 | Deposit payroll tax for payments on June 10-12, 2026, if semiweekly rule applies. |
| 6/17/2026 | Tax-exempt orgs: Deposit second quarter estimated tax on unrelated business income. |
| 6/22/2026 | Deposit payroll tax for payments on June 13-16, 2026, if semiweekly rule applies. |
| 6/24/2026 | Deposit payroll tax for payments on June 17-19, 2026, if semiweekly rule applies. |
| 6/26/2026 | Deposit payroll tax for payments on June 20-23, 2026, if semiweekly rule applies. |
| 6/30/2026 | File Form 730 and pay tax on wagers accepted during May. |
| 6/30/2026 | File Form 2290 and pay tax for vehicles first used in May. |
Note: Some dates reference 2025 for extensions or prior-year items, but apply to 2026 actions.
July 2026 Tax Deadlines
July includes second-quarter filings and employee benefit plans.
| Date | Description |
|---|---|
| 7/1/2026 | File Form 11-C for wagering registration and annual tax. |
| 7/1/2026 | Deposit payroll tax for payments on June 24-26, 2026, if semiweekly rule applies. |
| 7/6/2026 | Deposit payroll tax for payments on June 27-30, 2026, if semiweekly rule applies. |
| 7/8/2026 | Deposit payroll tax for payments on July 1-3, 2026, if semiweekly rule applies. |
| 7/8/2026 | Deposit payroll tax for payments on July 4-7, 2026, if semiweekly rule applies. |
| 7/10/2026 | Employers: Employees report tips of $20 or more earned in June. |
| 7/15/2026 | Deposit payroll tax for payments on July 8-10, 2026, if semiweekly rule applies. |
| 7/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for June. |
| 7/17/2026 | Deposit payroll tax for payments on July 11-14, 2026, if semiweekly rule applies. |
| 7/22/2026 | Deposit payroll tax for payments on July 15-17, 2026, if semiweekly rule applies. |
| 7/24/2026 | Deposit payroll tax for payments on July 18-21, 2026, if semiweekly rule applies. |
| 7/29/2026 | Deposit payroll tax for payments on July 22-24, 2026, if semiweekly rule applies. |
| 7/31/2026 | Deposit payroll tax for payments on July 25-28, 2026, if semiweekly rule applies. |
| 7/31/2026 | Deposit FUTA through June if >$500. |
| 7/31/2026 | File Form 5500 series for 2025 employee benefit plans. |
| 7/31/2026 | File Form 720 for second quarter. |
| 7/31/2026 | File Form 730 and pay tax on wagers accepted during June. |
| 7/31/2026 | File Form 2290 and pay tax for vehicles first used in June. |
| 7/31/2026 | File Form 941 for second quarter. |
| 7/31/2026 | Certain small employers: Deposit undeposited tax if liability $2,500+ for 2026 but <$2,500 for Q2. |
August 2026 Tax Deadlines
August handles ongoing deposits and bond-related forms.
| Date | Description |
|---|---|
| 8/5/2026 | Deposit payroll tax for payments on July 29-31, 2026, if semiweekly rule applies. |
| 8/7/2026 | Deposit payroll tax for payments on August 1-4, 2026, if semiweekly rule applies. |
| 8/10/2026 | File Form 941 for second quarter if all payments timely deposited. |
| 8/10/2026 | Employers: Employees report tips of $20 or more earned in July. |
| 8/12/2026 | Deposit payroll tax for payments on August 5-7, 2026, if semiweekly rule applies. |
| 8/14/2026 | Deposit payroll tax for payments on August 8-11, 2026, if semiweekly rule applies. |
| 8/15/2026 | File Forms 8038 series for bonds issued April-June 2026. |
| 8/17/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for July. |
| 8/19/2026 | Deposit payroll tax for payments on August 12-14, 2026, if semiweekly rule applies. |
| 8/21/2026 | Deposit payroll tax for payments on August 15-18, 2026, if semiweekly rule applies. |
| 8/26/2026 | Deposit payroll tax for payments on August 19-21, 2026, if semiweekly rule applies. |
| 8/28/2026 | Deposit payroll tax for payments on August 22-25, 2026, if semiweekly rule applies. |
| 8/31/2026 | File Form 730 and pay tax on wagers accepted during July. |
| 8/31/2026 | File Form 2290 and pay tax for vehicles first used in July. |
September 2026 Tax Deadlines
September features third-quarter estimated taxes and extensions.
| Date | Description |
|---|---|
| 9/2/2026 | Deposit payroll tax for payments on August 26-28, 2026, if semiweekly rule applies. |
| 9/4/2026 | Deposit payroll tax for payments on August 29-September 1, 2026, if semiweekly rule applies. |
| 9/10/2026 | Deposit payroll tax for payments on September 2-4, 2026, if semiweekly rule applies. |
| 9/10/2026 | Employers: Employees report tips of $20 or more earned in August. |
| 9/11/2026 | Deposit payroll tax for payments on September 5-8, 2026, if semiweekly rule applies. |
| 9/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for August. |
| 9/15/2026 | Corporations: File Form 1120-S if 6-month extension requested. |
| 9/15/2026 | Corporations: Deposit third 2026 estimated tax installment. |
| 9/15/2026 | Partnerships: File Form 1065 if 6-month extension requested. |
| 9/15/2026 | Individuals: Pay third 2026 estimated tax installment using Form 1040-ES. |
| 9/15/2026 | Tax-exempt orgs: Deposit third quarter estimated tax on unrelated business income. |
| 9/15/2026 | Withholding agents: File Form 1042 if 6-month extension requested. |
| 9/15/2026 | Partnerships: File Form 8804/8805 if 6-month extension requested. |
| 9/15/2026 | Partnerships: File Form 8813 and pay quarterly tax. |
| 9/15/2026 | Foreign trusts with U.S. owner: File Form 3520-A if 6-month extension requested. |
| 9/16/2026 | Deposit payroll tax for payments on September 9-11, 2026, if semiweekly rule applies. |
| 9/18/2026 | Deposit payroll tax for payments on September 12-15, 2026, if semiweekly rule applies. |
| 9/23/2026 | Deposit payroll tax for payments on September 16-18, 2026, if semiweekly rule applies. |
| 9/25/2026 | Deposit payroll tax for payments on September 19-22, 2026, if semiweekly rule applies. |
| 9/30/2026 | Deposit payroll tax for payments on September 23-25, 2026, if semiweekly rule applies. |
| 9/30/2026 | File Form 730 and pay tax on wagers accepted during August. |
| 9/30/2026 | File Form 2290 and pay tax for vehicles first used in August. |
October 2026 Tax Deadlines
October is key for extended individual and corporate returns.
| Date | Description |
|---|---|
| 10/2/2026 | Deposit payroll tax for payments on September 26-29, 2026, if semiweekly rule applies. |
| 10/7/2026 | Deposit payroll tax for payments on October 1-2, 2026, if semiweekly rule applies. |
| 10/9/2026 | Deposit payroll tax for payments on October 3-6, 2026, if semiweekly rule applies. |
| 10/13/2026 | Employers: Employees report tips of $20 or more earned in September. |
| 10/15/2026 | Deposit payroll tax for payments on October 7-9, 2026, if semiweekly rule applies. |
| 10/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for September. |
| 10/15/2026 | Nonresident aliens with U.S. wages: File Form 1040-NR if extension filed. |
| 10/15/2026 | Individuals: File Form 1040 if 6-month extension requested. |
| 10/15/2026 | Individuals/entities: File Form 3520 if 4/6-month extension requested. |
| 10/15/2026 | Corporations: File Form 1120 if 6-month extension requested. |
| 10/16/2026 | Deposit payroll tax for payments on October 10-13, 2026, if semiweekly rule applies. |
| 10/21/2026 | Deposit payroll tax for payments on October 14-16, 2026, if semiweekly rule applies. |
| 10/23/2026 | Deposit payroll tax for payments on October 17-20, 2026, if semiweekly rule applies. |
| 10/28/2026 | Deposit payroll tax for payments on October 21-23, 2026, if semiweekly rule applies. |
| 10/30/2026 | Deposit payroll tax for payments on October 24-27, 2026, if semiweekly rule applies. |
November 2026 Tax Deadlines
November wraps up third-quarter obligations.
| Date | Description |
|---|---|
| 11/2/2026 | Certain small employers: Deposit undeposited tax if liability $2,500+ for 2026 but <$2,500 for Q3. |
| 11/2/2026 | File Form 2290 and pay tax for vehicles first used in September. |
| 11/2/2026 | File Form 941 for third quarter. |
| 11/2/2026 | File Form 720 for third quarter. |
| 11/2/2026 | File Form 730 and pay tax on wagers accepted during September. |
| 11/2/2026 | Deposit FUTA through September if >$500. |
| 11/4/2026 | Deposit payroll tax for payments on October 28-30, 2026, if semiweekly rule applies. |
| 11/6/2026 | Deposit payroll tax for payments on October 31-November 3, 2026, if semiweekly rule applies. |
| 11/10/2026 | File Form 941 for third quarter if all payments timely deposited. |
| 11/10/2026 | Employers: Employees report tips of $20 or more earned in October. |
| 11/12/2026 | Deposit payroll tax for payments on November 4-6, 2026, if semiweekly rule applies. |
| 11/15/2026 | File Forms 8038 series for bonds issued July-September 2026. |
| 11/16/2026 | Deposit payroll tax for payments on November 7-10, 2026, if semiweekly rule applies. |
| 11/17/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for October. |
| 11/18/2026 | Deposit payroll tax for payments on November 11-13, 2026, if semiweekly rule applies. |
| 11/20/2026 | Deposit payroll tax for payments on November 14-17, 2026, if semiweekly rule applies. |
| 11/25/2026 | Deposit payroll tax for payments on November 18-20, 2026, if semiweekly rule applies. |
| 11/30/2026 | Deposit payroll tax for payments on November 21-24, 2026, if semiweekly rule applies. |
| 11/30/2026 | File Form 730 and pay tax on wagers accepted during October. |
| 11/30/2026 | File Form 2290 and pay tax for vehicles first used in October. |
December 2026 Tax Deadlines
December closes the year with fourth-quarter estimates and preparations for 2027.
| Date | Description |
|---|---|
| 12/2/2026 | Deposit payroll tax for payments on November 25-27, 2026, if semiweekly rule applies. |
| 12/4/2026 | Deposit payroll tax for payments on November 28-December 1, 2026, if semiweekly rule applies. |
| 12/9/2026 | Deposit payroll tax for payments on December 2-4, 2026, if semiweekly rule applies. |
| 12/10/2026 | Employers: Employees report tips of $20 or more earned in November. |
| 12/11/2026 | Deposit payroll tax for payments on December 5-8, 2026, if semiweekly rule applies. |
| 12/15/2026 | If monthly rule applies, deposit social security, Medicare, and withheld income tax for November. |
| 12/15/2026 | Corporations: Deposit fourth 2026 estimated tax installment. |
| 12/15/2026 | Partnerships: File Form 8813 and pay quarterly tax. |
| 12/15/2026 | Nonresident aliens without U.S. wages: File Form 1040-NR if extension filed. |
| 12/15/2026 | Tax-exempt orgs: Deposit fourth quarter estimated tax on unrelated business income. |
| 12/16/2026 | Deposit payroll tax for payments on December 9-11, 2026, if semiweekly rule applies. |
| 12/18/2026 | Deposit payroll tax for payments on December 12-15, 2026, if semiweekly rule applies. |
| 12/23/2026 | Deposit payroll tax for payments on December 16-18, 2026, if semiweekly rule applies. |
| 12/28/2026 | Deposit payroll tax for payments on December 19-22, 2026, if semiweekly rule applies. |
| 12/30/2026 | Deposit payroll tax for payments on December 23-25, 2026, if semiweekly rule applies. |
| 12/31/2026 | File Form 2290 and pay tax for vehicles first used in November. |
| 12/31/2026 | File Form 730 and pay tax on wagers accepted during November. |
Tips for Staying Compliant with IRS Deadlines in 2026
To avoid issues, use electronic filing and payment options like EFTPS or IRS Direct Pay. If a deadline falls on a weekend or holiday, it’s typically moved to the next business day. For extensions, file Form 4868 (individuals) or Form 7004 (businesses) by the original due date. Remember, extensions extend filing time but not payment time.
Prepare early by gathering documents and consulting IRS Publication 509 for detailed calendars. If you’re unsure about your specific situation, consider professional tax advice. This guide is for informational purposes; always refer to the official IRS website for the latest information.