Tax Deadlines 2026–2027: When Are Taxes Due?

For most individuals with a valid extension, the deadline to file a 2025 federal tax return is October 15, 2026. Any 2025 tax owed was generally due April 15, 2026. The next regular federal Tax Day is April 15, 2027, for your 2026 income.

An extension gives you more time to file, but it does not give you more time to pay. Use the tables below to find the dates for individual returns, business returns, and estimated tax payments.

These are general U.S. federal deadlines for calendar-year taxpayers. State rules, disaster relief, overseas filing rules, military service, and fiscal tax years can change the dates that apply to you.

Key 2026 tax deadlines and extensions

The October deadline applies to taxpayers with a valid filing extension; it is not an automatic extra six months for everyone. If you missed April 15 without an extension, file as soon as possible rather than waiting until October. See the IRS rules on when to file.

When are taxes due in 2027?

Most individuals must file their 2026 federal income tax return and pay the remaining balance by April 15, 2027. The dates below follow current federal filing and weekend/holiday rules. Check IRS announcements for subsequent changes or relief; a filing deadline is separate from the date the IRS starts accepting returns.

Business dates depend on federal tax classification. A sole proprietor generally reports business income on Schedule C with Form 1040. A single-member LLC treated as a disregarded entity generally follows its owner's income tax return; an LLC taxed as a partnership or corporation follows that classification's schedule.

Sources: Form 1065 filing instructions, Form 1120-S filing instructions, and Form 1120 filing instructions.

How to request a tax filing extension

For most individuals filing a 2026 return, submit Form 4868 by April 15, 2027, and pay your estimated remaining tax by the same date. A valid extension generally moves your filing deadline to October 15, 2027. The IRS also offers an electronic payment option that lets you indicate the payment is for an extension.

Calendar-year partnerships and S corporations generally request their extension by March 15, 2027; calendar-year C corporations generally request it by April 15, 2027. These businesses use Form 7004. A filing extension generally does not extend the payment deadline.

See IRS individual extension options and Form 7004 instructions.

Estimated tax payment deadlines for 2026 and 2027

Estimated payments cover tax during the year you earn income. They are separate from the balance you pay with your annual return. The following schedules apply to individuals using the regular installment method, including many freelancers and sole proprietors; corporations have different rules.

2026 estimated tax payments

2027 estimated tax payments

The final 2027 installment moves to January 18, 2028 because January 15 is a Saturday and January 17 is a federal holiday. These periods are not four equal calendar quarters. See the IRS estimated payment schedule.

For 2026, you generally need estimated payments if you expect to owe at least $1,000 after withholding and refundable credits, and those amounts will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax. The prior-year return must cover 12 months. Use 110% instead of 100% if your 2025 adjusted gross income exceeded $150,000, or $75,000 if married filing separately for 2026.

Timely installments matter. Different rules can apply to farmers, fishers, taxpayers with no prior-year tax liability, and people with uneven income. Use Form 1040-ES and its instructions to determine your payments.

W-2 and 1099 deadlines in 2027

For 2026 information returns, distinguish the deadline to give someone a statement from the deadline to file with the government.

These dates include weekend and federal holiday adjustments. Other information returns have their own rules, and electronic filing may be required. Check the IRS W-2 instructions and information return instructions for your form. Do not apply the later 1099-MISC filing dates to Form 1099-NEC.

What if you missed the tax deadline?

If you were required to file and missed the deadline without a valid extension or applicable relief, file your return as soon as possible. An October extension deadline does not erase an earlier missed filing deadline. For an older unfiled return, use the forms for that tax year; see the IRS guidance on past-due returns.

If you cannot pay in full, file anyway and pay what you can. An IRS payment plan may help spread out payments, although penalties and interest can continue on an unpaid balance.

For individual income tax returns, the general failure-to-file penalty is 5% of unpaid tax for each month or part of a month the return is late, up to 25%. The general failure-to-pay penalty is 0.5% per month or part of a month, up to 25%. When both apply in the same month, the filing penalty is reduced by the payment penalty. Minimum penalties, exceptions, and relief can affect the amount; partnerships and S corporations follow different late-return penalty rules.

Interest also accrues on unpaid tax and compounds daily. Rates change quarterly. Check the IRS pages for failure to file, failure to pay, and current interest rates.

Do you need to file a federal return?

Filing requirements depend on your income, filing status, age, dependent status, and other circumstances. The standard deduction is not a universal filing threshold. For example, net self-employment earnings of $400 or more generally require filing even when total income is otherwise low. You may also benefit from filing to recover withheld tax or claim refundable credits.

Check the IRS filing requirement tables for the tax year you are filing, including special rules for dependents and married taxpayers filing separately.

State deadlines and federal exceptions

A federal extension does not tell you everything about your state return. Confirm your state's filing date, payment date, and extension requirements through its tax agency. The IRS directory of state government websites can help you find the relevant agency.

Federal dates can also differ for taxpayers who qualify for disaster tax relief, overseas filing provisions, or combat-zone extensions. Check the eligibility rules and the specific filing and payment periods covered before relying on a later date.

Get tax filing help or personalized advice

Whether you are finishing an extended return or catching up on an earlier tax year, Taxfyle connects you with a CPA or Enrolled Agent for tax preparation.

For your personal return, explore Taxfyle's individual tax filing services.

For a business return, explore Taxfyle's business tax filing services.

Have questions about estimated payments, deductions, or planning for the next tax year? Explore Taxfyle's tax advisory consultations for personalized guidance from a CPA or Enrolled Agent.

If you manage client returns at an accounting firm, explore Taxfyle's support for accounting firms.