2026 Tax Deadlines: Complete Calendar
Every tax deadline you need for 2026—from 1099-NECs and W-2s in January to quarterly estimated payments throughout the year. Never miss a deadline (or pay a penalty) again.
⚠️ January 2026 is Critical
W-2s and 1099-NECs are due January 31, 2026 (extends to Feb 2 since Jan 31 is Saturday). These deadlines are non-negotiable—there's no extension available.
Complete 2026 Tax Deadline Calendar
Every major federal tax deadline for 2026. Note: State deadlines may vary—check your state's Department of Revenue.
| Date | Deadline | Who Must File | Form |
|---|---|---|---|
| January 15, 2026 | Q4 2025 Estimated Tax Payment | Self-employed, freelancers, contractors | Form 1040-ES |
| January 31, 2026* | W-2s Due to Employees | Employers | Form W-2 |
| January 31, 2026* | 1099-NEC Due to Recipients & IRS | Businesses paying contractors $600+ | Form 1099-NEC |
| January 31, 2026* | W-2s Due to SSA | Employers | Form W-2 + W-3 |
| March 15, 2026 | S-Corp & Partnership Returns Due | S-Corps, Partnerships, Multi-member LLCs | Form 1120-S, Form 1065 |
| April 15, 2026 | Individual Tax Returns Due | Everyone | Form 1040 |
| April 15, 2026 | C-Corp Tax Returns Due | C-Corporations | Form 1120 |
| April 15, 2026 | Q1 2026 Estimated Tax Payment | Self-employed, freelancers | Form 1040-ES |
| June 15, 2026 | Q2 2026 Estimated Tax Payment | Self-employed, freelancers | Form 1040-ES |
| September 15, 2026 | Q3 2026 Estimated Tax Payment | Self-employed, freelancers | Form 1040-ES |
| October 15, 2026 | Extended Individual Returns Due | Those who filed Form 4868 | Form 1040 |
* January 31, 2026 falls on Saturday, so the deadline moves to Monday, February 2, 2026.
January 2026: The Most Critical Month
W-2 Forms
Due to employees AND Social Security Administration by February 2, 2026.
Generate W-2 Forms →1099-NEC Forms
Due to contractors AND IRS by February 2, 2026. No extensions available!
Generate 1099-NEC Forms →Who Must File 1099-NEC?
You must file Form 1099-NEC for anyone you paid $600 or more during 2025 for:
- Independent contractors, freelancers, or consultants
- Attorneys (even if they're incorporated)
- Rent payments to individuals (not property management companies)
- Prize and award winners
2026 Quarterly Estimated Tax Schedule
If you're self-employed, a freelancer, or have significant income without withholding, you likely need to pay quarterly estimated taxes.
| Quarter | Income Period | Payment Due Date |
|---|---|---|
| Q4 2025 | Sep 1 – Dec 31, 2025 | January 15, 2026 |
| Q1 2026 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 2026 | Apr 1 – May 31, 2026 | June 15, 2026 |
| Q3 2026 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 2026 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
💡 Pro Tip: The Safe Harbor Rule
To avoid underpayment penalties, pay at least 100% of last year's tax liability (or 110% if your AGI exceeded $150,000). Alternatively, pay at least 90% of this year's tax. Most freelancers find the "100% of last year" rule easier to calculate.
Late Filing Penalties (Don't Risk These)
Individual Tax Return (Form 1040)
Failure to File:
5% of unpaid taxes per month, up to 25%
Failure to Pay:
0.5% of unpaid taxes per month, up to 25%
1099-NEC & W-2 Information Returns
Frequently Asked Questions
When are 2025 taxes due in 2026?
Your 2025 individual tax return (Form 1040) is due April 15, 2026. If you need more time, you can file Form 4868 for an automatic 6-month extension until October 15, 2026. However, this only extends the filing deadline—any taxes owed are still due April 15.
What is the 1099-NEC deadline for 2026?
For tax year 2025, Form 1099-NEC must be sent to recipients AND filed with the IRS by January 31, 2026. Since January 31, 2026 falls on a Saturday, the actual deadline moves to Monday, February 2, 2026.
When do employers have to send W-2s in 2026?
Employers must send W-2 forms to employees AND file them with the Social Security Administration by January 31, 2026. Since this falls on a Saturday, the deadline moves to February 2, 2026.
What are the quarterly tax payment dates for 2026?
The 2026 quarterly estimated tax payment deadlines are: Q1 (April 15), Q2 (June 15), Q3 (September 15), and Q4 (January 15, 2027). The Q4 2025 payment is due January 15, 2026.
What happens if I miss a tax deadline?
Penalties vary by form and delay length. Late individual returns face a 5% per month penalty (up to 25%) plus interest. Late 1099s and W-2s face penalties from $50 to $280 per form depending on how late. Late estimated tax payments result in underpayment penalties.
Need to Generate Tax Forms?
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