When are taxes due in 2026?

The federal tax filing deadline for the 2025 tax year is Wednesday, April 15, 2026. This is the last day to file your return, pay any taxes owed, or request an extension using Form 4868. If you request an extension, you get until October 15, 2026 to file — but any tax you owe is still due by April 15.

When does the IRS start accepting tax returns in 2026?

The IRS began accepting and processing 2025 federal income tax returns on Monday, January 26, 2026. The IRS Free File program was available starting January 9, 2026 for taxpayers with an adjusted gross income of $84,000 or less.

What is Schedule 1-A?

Schedule 1-A is a new IRS form created for the 2025 tax year as a result of the One Big Beautiful Bill Act (OBBBA). It's used to claim four new deductions: no tax on tips, no tax on overtime, no tax on car loan interest, and the new senior deduction. The combined totals from Schedule 1-A are reported on your Form 1040. You must file Schedule 1-A with your return if you're claiming any of these deductions.

When are W-2s due in 2026?

Employers must send W-2 forms to employees and file them with the Social Security Administration by February 2, 2026. The standard deadline is January 31, but it shifts to the next business day because January 31 falls on a Saturday this year. If you haven't received your W-2 by mid-February, contact your employer directly.

What happens if a tax deadline falls on a weekend or holiday?

The deadline automatically shifts to the next business day. For example, January 31, 2026 falls on a Saturday, so the W-2 and 1099-NEC filing deadline moves to Monday, February 2, 2026. This applies to both paper and electronic filers.

What is the standard deduction for 2025?

For 2025 returns (filed in 2026), the standard deduction is $15,750 for single filers, $23,625 for head of household, and $31,500 for married filing jointly. Additionally, seniors age 65+ can claim a new $6,000 deduction under the OBBBA (on top of the existing senior addition).

How much is the child tax credit for 2025?

The child tax credit for the 2025 tax year is $2,200 per qualifying child under age 17 (up from $2,000). Both the parent/guardian and the child must have valid Social Security numbers. The credit begins to phase out at $200,000 for single filers and $400,000 for married filing jointly.

Can I still file if I miss the April 15 deadline?

Yes. You can file at any time after the deadline, but you may face penalties. If you file within 60 days of the deadline, the failure-to-file penalty is 5% of unpaid taxes per month (up to 25%). After 60 days, the minimum penalty is $510 or 100% of your unpaid tax, whichever is smaller. Filing and paying as soon as possible minimizes both penalties and interest.

Do state tax deadlines match federal deadlines?

Most states follow the federal April 15 deadline, but not all. Some states have different due dates or grant automatic extensions. For example, Massachusetts and Maine sometimes adjust deadlines when Patriots' Day or Emancipation Day falls near April 15. Always check with your state's Department of Revenue for exact dates.

How long should I keep copies of my tax records?

The IRS recommends keeping records for at least three years from the filing date, or two years from the date you paid the tax — whichever is later. If you underreported income by more than 25%, keep records for six years. For major documents like home purchase records and retirement plan contributions, keep them permanently.

What should I do if I can't pay my taxes by April 15?

File your return on time anyway. The failure-to-file penalty (5%/month) is ten times higher than the failure-to-pay penalty (0.5%/month). The IRS offers several payment options: short-term payment plans (up to 180 days), long-term installment agreements, and in some cases, offers in compromise or temporarily delayed collection.

The Ultimate Guide To IRS Filing Deadlines For 2026 (All Key Tax Dates)

Last updated February 17, 2026

The 2026 tax filing season is officially open. The IRS began accepting and processing 2025 federal income tax returns on Monday, January 26, 2026, and the deadline to file is Wednesday, April 15, 2026. The IRS expects to receive approximately 164 million individual returns this year.

This year’s filing season is especially important because of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. The OBBBA introduces several major tax changes that affect 2025 returns, including new deductions for tips, overtime, and car loan interest, a higher child tax credit, an increased standard deduction, and a quadrupled SALT deduction cap. Many of these changes are claimed on the new Schedule 1-A form.

Below you’ll find every key IRS filing deadline for 2026, what forms are involved, penalty details, and how the new tax law changes could affect your return. Whether you’re an individual filer, freelancer, employer, or retiree, this guide covers the dates you need to know.

Table of Contents

2026 Tax Season: Key Dates at a Glance

Here is a summary of every major IRS deadline for the 2026 filing season:

Date	What’s Due	Who It Applies To
Jan. 15, 2026	Q4 2025 estimated tax payment due	Self-employed, freelancers, investors
Jan. 26, 2026	IRS opens; begins accepting 2025 tax returns	All taxpayers
Feb. 2, 2026*	Deadline for employers to send W-2s and 1099-NEC forms (Jan 31 falls on Saturday)	Employers, businesses
Feb. 28, 2026	Deadline to paper-file 1099-MISC, 1099-INT, 1099-DIV, 1099-R with IRS	Businesses (paper filers)
Mar. 2, 2026	Earliest EITC/CTC refunds expected in bank accounts	EITC/CTC claimants
Mar. 31, 2026	Deadline to e-file 1099-MISC, 1099-INT, 1099-DIV, 1099-R with IRS	Businesses (e-filers)
Apr. 1, 2026	RMD deadline for those who turned 73 in 2025	Retirees (first RMD)
Apr. 15, 2026	TAX DAY — File 2025 return, pay taxes owed, request extension (Form 4868), Q1 2026 estimated payment, IRA/HSA contribution deadline for 2025	All taxpayers
Apr. 30, 2026	Form 941 due (Q1 employer payroll taxes)	Employers
June. 15, 2026	Q2 2026 estimated tax payment due	Self-employed, freelancers, investors
July 31, 2026	Form 941 due (Q2 employer payroll taxes)	Employers
Sept. 15, 2026	Q3 2026 estimated tax payment due	Self-employed, freelancers, investors
Oct. 15, 2026	Extended filing deadline (if Form 4868 was filed by April 15)	Extension filers
Oct. 31, 2026	Form 941 due (Q3 employer payroll taxes)	Employers
Jan. 15, 2026	Q4 2026 estimated tax payment due	Self-employed, freelancers, investors
Feb. 1, 2026	Form 941 due (Q4 employer payroll taxes)	Employers

*January 31 falls on a Saturday in 2026, so the W-2 and 1099-NEC deadline shifts to Monday, February 2, 2026.

What’s New for 2026: Tax Law Changes That Affect Your Filing

The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, introduces several changes that take effect for the 2025 tax year (the return you’re filing now in 2026). Here are the highlights:

New Deductions on Schedule 1-A

The IRS created a brand-new form (Schedule 1-A) to claim four new deductions introduced by the OBBBA. If any of these apply to you, you’ll need to complete Schedule 1-A and file it with your Form 1040:

1) No Tax on Tips:

Workers in occupations that customarily receive tips can deduct up to $25,000 in qualified tips from their taxable income. Qualified tips include voluntary cash or charged tips received from customers or through tip sharing. The deduction phases out for taxpayers with modified adjusted gross income (MAGI) over $150,000 ($300,000 for married filing jointly). Note that Social Security and Medicare taxes still apply to tips; this deduction only reduces federal income tax.

2) No Tax on Overtime:

Non-exempt employees who work overtime under the Fair Labor Standards Act can deduct up to $12,500 ($25,000 for married filing jointly) of their overtime premium pay. Only the “half” portion of time-and-a-half pay qualifies. For example, if your regular rate is $20/hour and you earn $30/hour for overtime, only the extra $10/hour is deductible. The deduction phases out at the same income thresholds as the tips deduction.

Important: Because the OBBBA passed mid-year, most employers were not required to separately report overtime on your 2025 W-2. You may need to use your paystubs to calculate your overtime premium for the year. Use FormPros’ paystub generator to create accurate records of your earnings and overtime.

3) No Tax on Car Loan Interest:

You may be able to deduct up to $10,000 in interest paid on a loan used to purchase a new personal-use vehicle, provided the final stage of assembly was completed in the United States. The deduction phases out for taxpayers with MAGI over $100,000 ($200,000 for married filing jointly). Lease payments do not qualify.

4) New Senior Deduction:

Individuals age 65 or older can claim an additional $6,000 deduction ($12,000 for married couples where both spouses qualify). This is on top of the existing additional standard deduction for seniors. The deduction phases out starting at MAGI of $75,000 ($150,000 for married filing jointly).

Other Major Changes for 2025 Returns

Higher Standard Deduction: The 2025 standard deduction increased to $15,750 for single filers, $23,625 for head of household, and $31,500 for married filing jointly. This is a $750/$1,125/$1,500 increase from the amounts previously scheduled.
Child Tax Credit Increase: The maximum child tax credit rose to $2,200 per qualifying child (under age 17), up from $2,000. Both the parent and child must have valid Social Security numbers.
SALT Deduction Cap Raised: The state and local tax (SALT) deduction cap has been raised from $10,000 to $40,000 for taxpayers with MAGI under $500,000. The higher cap is in effect for tax years 2025 through 2029.
Electric Vehicle Credits Ended: The clean vehicle tax credit ($7,500) and used clean vehicle credit ($4,000) expired for vehicles purchased after September 30, 2025.
Trump Accounts: A new retirement savings account for children under 18 (Form 4547). The government will deposit $1,000 for eligible children born between January 1, 2025 and December 31, 2028.
New Form 1099-DA: Beginning with 2025, cryptocurrency and digital asset transactions may be reported on the new Form 1099-DA from brokers.
Paper Refund Checks Phasing Out: The IRS is phasing out paper refund checks. Most taxpayers will need to provide bank routing and account numbers for direct deposit.

Form 1040 — U.S. Individual Income Tax Return

What It Is:
The standard form used by individuals to report income, claim deductions and credits, and calculate whether you owe taxes or are due a refund. For 2025 returns, you may also need the new Schedule 1-A if you’re claiming deductions for tips, overtime, car loan interest, or the senior deduction.

📅 April 15, 2026 — Deadline to file your 2025 return and pay any tax owed

📅 October 15, 2026 — Extended deadline if you file Form 4868 by April 15 (but payment is still due April 15)

Penalty for Missing Deadline:

Failure to file: 5% of unpaid taxes per month, up to 25%
Failure to pay: 0.5% of unpaid taxes per month, plus interest on the balance
Both penalties can apply simultaneously, meaning costs add up quickly the longer you wait

Generate Form 1040

Form W-2 — Wage and Tax Statement

What It Is:
Employers use Form W2 to report wages paid and taxes withheld for each employee during the year. Both you and the IRS (via the Social Security Administration) receive copies. For the 2025 tax year, your W-2 may also include information about overtime pay if your employer elected to report it separately under the new OBBBA rules.

📅 February 2, 2026 — Deadline for employers to send W-2s to employees and to the SSA (moved from Jan 31, which falls on a Saturday)

Penalty for Missing Deadline:

$60 per form if filed within 30 days of the deadline
$130 per form if filed more than 30 days late but before August 1
$310 per form if filed after August 1 or not filed at all
Maximum annual penalty: $3,783,000 for large businesses

Haven’t received your W-2? If your employer hasn’t sent your W-2 by mid-February, contact them directly. If you still can’t get it, you can contact the IRS at 800-829-1040 or use Form 4852 (Substitute for Form W-2) to file your return.

Generate Form W-2

Form 1099-NEC — Nonemployee Compensation

What It Is:
Used to report payments of $600 or more to independent contractors, freelancers, and other nonemployees. If you received freelance or contract income, you should receive a 1099-NEC from each client who paid you $600+.

📅 February 2, 2026 — Deadline to send to recipient AND file with the IRS (moved from Jan 31)

Penalty for Missing Deadline:

Same tiered structure as W-2: $60 to $310 per form depending on lateness
Maximum annual penalty: $3,783,000+ for large businesses

Generate Form 1099-NEC

Form 1099-MISC — Miscellaneous Income

What It Is:
Reports other types of income not covered by 1099-NEC, including rent, prizes, royalties, and other miscellaneous payments of $600 or more.

📅 February 2, 2026 — Deadline to send to recipient (moved from Jan 31)

📅 February 28, 2026 — Deadline to paper-file with the IRS

📅 March 31, 2026 — Deadline to e-file with the IRS

Penalty for Missing Deadline: $60 to $310 per form, escalating based on how late the filing is.

Generate Form 1099-MISC

Form 1099-INT — Interest Income

What It Is:
Reports interest earned from banks, credit unions, and other financial institutions. You’ll receive this form if you earned $10 or more in interest during the year.

📅 February 2, 2026 — Deadline to send to recipient

📅 February 28, 2026 — Deadline to paper-file with IRS

📅 March 31, 2026 — Deadline to e-file with IRS

Penalty: $60 to $310 per form for late filing.

Generate Form 1099-INT

Form 1099-DIV — Dividends and Distributions

What It Is:
Reports dividend payments and capital gains distributions from stocks, mutual funds, and other investments.

📅 February 2, 2026 — Deadline to send to recipient

📅 February 28, 2026 — Deadline to paper-file with IRS

📅 March 31, 2026 — Deadline to e-file with IRS

Penalty: Same tiered structure: $60 to $310 per form.

Generate Form 1099-DIV

Form 1099-R — Distributions from Retirement Plans

What It Is:
Reports distributions from pensions, annuities, IRAs, and retirement accounts. If you withdrew money from a retirement plan in 2025, you should receive this form.

📅 February 2, 2026 — Deadline to send to recipient

📅 February 28, 2026 — Deadline to paper-file with IRS

📅 March 31, 2026 — Deadline to e-file with IRS

Penalty: $60 to $310 per form for late filing. Penalties can reach millions annually for large filers.

📌 If you turned 73 in 2025, your first required minimum distribution (RMD) is due by April 1, 2026.

Generate Form 1099-R

Form 1099-K — Payment Card and Third-Party Network Transactions

What It Is:
Reports payments received through credit cards, payment apps (Venmo, PayPal, Cash App), and online marketplaces. For 2025, payment card companies issue 1099-K for any amount, while payment apps and online marketplaces issue them when payments exceed $20,000 and more than 200 transactions occur.

📅 February 2, 2026 — Deadline to send to recipient

📅 March 31, 2026 — Deadline to e-file with IRS

Important: Even if you don’t receive a 1099-K, you’re still required to report all taxable income from gig work, freelancing, and online sales on your tax return.

Form 1099-DA — Digital Asset Transactions (New for 2025)

What It Is:
A new form for the 2025 tax year used to report digital asset proceeds from broker transactions, including cryptocurrency, stablecoins, and NFTs. Brokers are required to furnish this form to taxpayers who had reportable digital asset transactions.

📅 February 2, 2026 — Deadline to send to recipient

If you bought, sold, or received digital assets in 2025, you must report those transactions on your tax return regardless of whether you receive a 1099-DA.

Form W-4 — Employee’s Withholding Certificate

What It Is:
Used by employees to tell their employer how much federal income tax to withhold from their paycheck. The W-4 doesn’t get filed with the IRS, it stays with your employer.

📅 No set IRS deadline — Submit when starting a new job or whenever your tax situation changes. Employers must implement changes within 30 days.

Why update now: Because of the OBBBA changes (especially the higher standard deduction and new deductions for tips, overtime, and car loan interest), many employees should consider updating their W-4 for 2026 to avoid over-withholding. The IRS recommends using the Tax Withholding Estimator at irs.gov to check if your current withholding is accurate.

Generate Form W-4

Form 8862 — Claiming Credits After Disallowance

What It Is:
Required if the IRS previously denied your Earned Income Tax Credit (EITC), Child Tax Credit, or other credits and you’re reclaiming them.