US tax deadlines 2026
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Table of Contents
US tax deadlines 2026: filing dates, extensions & quarterly estimates
For most taxpayers, the US tax deadline for tax year 2026 is April 15, 2027. Expats get an automatic extension to June 15, while anyone can file Form 4868 to extend to October 15.
When is the US tax deadline for 2026?
For most individuals, the federal due date is April 15, 2027.
If April 15 lands on a weekend or a legal holiday, the deadline moves to the next business day. IRS disaster relief can also shift dates for specific areas.
What about Emancipation Day and state holidays?
Emancipation Day in Washington, DC can push the national deadline when it affects federal operations. In Maine and Massachusetts, Patriots’ Day can change due dates for residents of those states when it overlaps with the federal timeline.
Quick tips
- Filing by mail or e-file counts as on time if you meet the due date rules for each method.
- If the IRS announces disaster relief for your county, use the dates in that announcement and keep a copy with your records.
- States often follow the federal date, but not always. It’s best to verify your state page before you plan payments or extensions.
How do extensions work? What is due by October 15?
Filing Form 4868 by the original deadline gives you until October 15 to file your return, but all tax owed is still due by April 15.
How do I get more time to file?
Submit Form 4868 by the original due date and you’ll have until October 15 to file. The extension is to file, not to pay.
What still has to be paid by April 15?
Any balance due for the prior year and your first-quarter estimated tax for the new year. Pay what you reasonably expect to owe. Interest starts from April 15 on unpaid amounts, and penalties can apply.
What actually happens by October 15?
You file the completed return with all schedules. If you paid enough by April 15, you may have no additional tax due. If you didn’t, you’ll pay the balance plus interest from April 15.
Do contribution deadlines move with an extension?
- IRA and HSA contributions usually keep the April deadline.
- SEP IRA contributions can be made up to the extended due date if you filed a valid extension.
Quarterly estimated taxes (calendar-year taxpayers)
- 1st quarter: April 15
- 2nd quarter: June 15
- 3rd quarter: September 15
- 4th quarter: January 15 of the following year
- If a date falls on a weekend or holiday, it moves to the next business day.
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Do expats and foreign accounts have different deadlines?
Do US expats get extra time automatically?
Yes. If you live outside the US on the regular due date, you get an automatic 2-month extension to June 15 to file. Payment is still due by April 15. You can also file Form 4868 to extend filing further to October 15. In narrow cases, Form 2350 can extend beyond October 15 if you need time to meet the bona fide residence or physical presence test.
What about FBAR and FATCA forms?
- FBAR (FinCEN Form 114): due April 15 with an automatic extension to October 15. No separate request. You file FBAR electronically with FinCEN, not the IRS.
- Form 8938 (FATCA): filed with your tax return and follows your return’s filing date, including any valid extension.
Do estimated tax rules change for expats?
No. The quarterly schedule is the same. If you expect to owe, make estimates on time to avoid underpayment charges.
What are the quarterly estimated tax deadlines in 2026 for self-employed and investors?
If you run a solo business, freelance, or have investment income with little or no withholding, your 2026 estimated payments are due on these dates for a calendar-year filer:
- April 15, 2026
- June 15, 2026
- September 15, 2026
- January 15, 2027
- If any date lands on a weekend or federal holiday, you pay on the next business day.
Do the dates change for US expats?
No. The US tax deadlines for quarterly estimates are the same whether you live in Dallas or Dubai. The automatic two-month extension many expats get is for filing the return, not for making payments. If you expect to owe, try to pay on the regular schedule to avoid interest and underpayment penalties.
How do I pay from overseas without a US bank?
If possible, use a US account with IRS Direct Pay or EFTPS. If you do not have one, card payments through an IRS processor can work.
Income is lumpy. Can I adjust my payments?
Yes. You can annualize with Form 2210 so your installments match when you actually earn the income. That can help if most income hits late in the year.
What are business return deadlines?
S corporations and partnerships (calendar year)
- Due date: Because March 15, 2026 falls on a Sunday, the due date shifts to March 16, 2026.
- Extension: File Form 7004 for a six-month extension to September 15, 2026.
- Expat focus: Living abroad does not change these entity dates. If foreign banks or bookkeepers close later than US deadlines, file the extension early so K-1s can still reach owners in time for their personal returns.
C corporations (calendar year)
- Due date: April 15, 2026.
- Extension: File Form 7004 for a six-month extension to October 15, 2026.
- Fiscal-year notes: A C-corp due date is the 15th day of the fourth month after year-end. If you use a non-December year, check your exact cutoff and state rules.
What employer filing dates matter (W-2 and 1099-NEC)?
What’s due on January 31 under the US Tax Deadlines?
Send W-2 forms to employees by January 31 and file them with the SSA the same day. Send 1099-NEC to payees by January 31 and file with the IRS by January 31 as well.
If January 31 falls on a weekend or federal holiday, the deadline moves to the next business day.
Do US expats get extra time for W-2 or 1099-NEC?
No. The expat grace that helps with income tax returns does not move information-return due dates. If you run payroll or pay contractors from overseas, treat January 31 as a hard deadline.
How should I file from abroad to avoid mail delays?
E-file whenever you can. Use SSA Business Services for W-2/W-3 and the IRS Information Returns Intake System (IRIS) for 1099-NEC.
Who should get a 1099-NEC if I’m paying from outside the US?
Issue a 1099-NEC for US persons you paid US-sourced nonemployee compensation of US$600 or more. For non-US contractors, collect Form W-8BEN/W-8BEN-E and apply the sourcing rules; services performed entirely outside the US are often foreign-sourced and not reported on a 1099-NEC.
What happens if I’m late or the forms have errors?
Information-return penalties scale with how late you file and how quickly you correct errors. Intentional disregard brings the highest per-form penalties.
FAQs
What “safe harbor” avoids estimated-tax penalties?
Pay at least 90% of this year’s tax or 100% of last year’s tax (110% if last year’s AGI was over US$150,000); meeting either generally avoids penalties.
I can’t pay by April 15, what should I do?
Can I get an extension just by making a payment?
Will filing from abroad delay my refund, and how do I receive it?
