The Internal Revenue Service began accepting federal tax returns on Monday, January 26, marking the start of tax season 2026. From here, the calendar branches into separate timelines per segment. For tax professionals managing multiple clients, keeping track of these timelines can quickly get overwhelming without a consolidated reference.
To help you stay on top of your deadlines, we’ve created a summary of key dates by month. Note that while we’ve tried to ensure accuracy, we still recommend checking with the IRS and your local authorities for specific guidance relative to your clients’ tax filing status.
US Tax Calendar 2026
The US tax year runs on a calendar year. If a due date falls on a weekend or holiday, it moves to the next business day. Refer to the table below for this year’s tax season dates.
Select a month to view its details:
| Date | Segment | Details |
|---|---|---|
| 2 | Individuals | File a 2025 income tax return (Form 1040 or 1040-SR) and pay any tax due to avoid penalties for underpaying the January 15th installment of estimated taxes. |
| Businesses | Provide Form 1098, Form 1099-MISC (except Feb. 17 deadline), Form 1099-NEC, and Form W-2G to recipients. | |
| Employers | Provide 2025 Form W-2 to employees. | |
| Report Social Security and Medicare taxes and income tax withholding for Q4 2025 (Form 941) if taxes weren’t deposited on time and in full. | ||
| File a 2025 return for federal unemployment taxes (Form 940) and pay tax due if required. | ||
| File 2025 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. | ||
| 10 | Individuals | Report January tip income of $20 or more to employers (Form 4070). |
| Employers | Report Social Security and Medicare taxes and income tax withholding for Q4 2025 (Form 941) if taxes were deposited on time and in full. | |
| 17 | Individuals | File a new Form W-4 to continue exemption for another year if exemption was claimed in 2025. |
| Businesses | Provide Form 1099-B, 1099-S and certain Forms 1099-MISC (Box 8 or 10 payments) to recipients. | |
| Employers | Deposit Social Security, Medicare and withheld income taxes for January if monthly deposit rule applies. | |
| Deposit nonpayroll withheld income tax for January if monthly deposit rule applies. |
| Date | Segment | Details |
|---|---|---|
| 2 | Businesses | File Form 1098, Form 1099 (other than those with a February 2 deadline), Form W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2025. Electronic filers can defer filing to March 31. |
| 10 | Individuals | Report February tip income of $20 or more to employers (Form 4070). |
| 16 | Employers | Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies. |
| Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies. | ||
| Calendar-year partnerships | File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1—or request an automatic six-month extension (Form 7004). | |
| Calendar-year S corporations | File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120-S) or a substitute Schedule K-1— or file for an automatic six-month extension (Form 7004). Pay any tax due. | |
| 31 | Employers | Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G. |
| Date | Segment | Details |
|---|---|---|
| 10 | Individuals | Report March tip income of $20 or more to employers (Form 4070). |
| 15 (Tax Day 2026) | Individuals | File a 2025 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting one. Pay any tax due. |
| Pay the first installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. | ||
| Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed). | ||
| Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed). | ||
| File a 2025 gift tax return (Form 709), if applicable, or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due. | ||
| Employers | Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies. | |
| Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies. | ||
| Household Employers | File Schedule H, if wages paid equal $2,800 or more in 2025 and Form 1040 isn't required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return. | |
| Calendar-year corporations | File a 2025 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due. | |
| Pay the first installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records. | ||
| Calendar-year trusts and estates | File a 2025 income tax return (Form 1041) or file an automatic five-and-a-half-month extension (six-month extension for bankruptcy estates) (Form 7004). Pay any tax due. | |
| 30 | Employers | Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941) and pay any tax due if all associated taxes due weren't deposited on time and in full. |
| Date | Segment | Details |
|---|---|---|
| 11 | Individuals | Report April tip income of $20 or more to employers (Form 4070). |
| Employers | Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full. | |
| 15 | Employers | Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies. Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies. |
| Calendar-year exempt organizations | File a 2025 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due. | |
| Calendar-year small exempt organizations (gross receipts of <$50,000) | File a 2025 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ. |
| Date | Segment | Details |
|---|---|---|
| 10 | Individuals | Report May tip income of $20 or more to employers (Form 4070). |
| 15 | Individuals | File a 2025 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest, and penalties due. |
| Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding. | ||
| Employers | Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies. | |
| Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies. | ||
| Calendar-year corporations | Pay the second installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records. | |
| 10 | Individuals | Report June tip income of $20 or more to employers (Form 4070). |
| 15 | Employers | Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies. |
| Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies. |
| Date | Segment | Details |
|---|---|---|
| 10 | Individuals | Report June tip income of $20 or more to employers (Form 4070). |
| 15 | Employers | Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies. |
| Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies. | ||
| 31 | Employers | Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941) and pay any tax due if all associated taxes due weren't deposited on time and in full. |
| File a 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension. |
| Date | Segment | Details |
|---|---|---|
| 10 | Individuals | Report July tip income of $20 or more to employers (Form 4070). |
| Employers | Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full. | |
| 17 | Employers | Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies. Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies. |
| Date | Segment | Details |
|---|---|---|
| 10 | Individuals | Report August tip income of $20 or more to employers (Form 4070). |
| 15 | Individuals | Pay the third installment of 2026 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding. |
| Employers | Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies. | |
| Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies. | ||
| Calendar-year corporations | Pay the third installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records. | |
| Calendar-year partnerships | File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1 if an automatic six-month extension was filed. | |
| Calendar-year S partnerships | File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120-S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due. | |
| Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed. | ||
| 30 | Calendar-year trusts and estates | File a 2025 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due. |
| Date | Segment | Details |
|---|---|---|
| 13 | Individuals | Report September tip income of $20 or more to employers (Form 4070). |
| Date | Segment | Details |
|---|---|---|
| 10 | Individuals | Report November tip income of $20 or more to employers (Form 4070). |
| 15 | Employers | Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies. |
| Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies. | ||
| Calendar-year corporations | Pay the fourth installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records. |
The IRS offers tax relief to taxpayers impacted by disasters. As of this writing, victims of severe storms and flooding in the State of Montana have been granted until May 1, 2026, to file returns and pay taxes.
For 2025, the full list of disaster relief is published on the IRS website.
Tax Season Due Dates by State
Most states require filing state tax returns by April 15, 2026, at midnight local time. But some have more time:
| State | Due Date |
|---|---|
| Oklahoma | April 20, 2026 |
| Hawaii | April 21, 2026 |
| Delaware | April 30, 2026 |
| Iowa | April 30, 2026 |
| New Mexico | April 30, 2026 |
| South Carolina | May 1, 2026 |
| Virginia | May 1, 2026 |
| Louisiana | May 15, 2026 |
Meanwhile, Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming don’t have state income taxes.
Requesting a Tax Extension
Sometimes, your clients may need more time to file tax returns. It could be due to missing documents or uncertainty about their tax liabilities under current income tax rates.
In any case, the IRS can extend the deadline to October 15 without any penalties—so long as you request that extension by April. There are three ways to request an extension:
- Pay any tax your clients owe online and check the box that states you’re paying as part of filing for an extension.
- Electronically request an automatic tax-filing extension using IRS Free File.
- File Form 4868
Keep in mind that the October extension is only for filing returns, not for paying any and all taxes due.
Managing Client Tax Refunds
For electronically filed federal tax returns, you can check tax refund status within 24 hours. Refunds are typically processed within 21 days, while mailed-in returns take six weeks or more.
Following Executive Order 14247, most refunds will be issued via direct deposit to bank accounts to protect against tax scams and fraud. Advise clients without bank accounts who are expecting refunds to open one at a bank or credit union.
Best Practices for Tax Season 2026 and Onwards
With tax codes frequently updated, success during tax season is as much about the process as it is about technical expertise. Below, we share best practices to help reduce errors and keep everything on track when deadlines are tight.
File Early
Clients may take long to provide important tax documents. Likewise, turnaround times for tax reporting forms can vary. If you wait until all paperwork becomes available at once, you risk rushed reviews and penalties. Filing early gives your team the lead time needed to avoid both.
Filing ahead of tax day 2026 also means faster access to any refund your clients may be expecting.
Encourage Clients to Keep Accurate Financial Records
Good recordkeeping makes for a less painful tax season. So, encourage your clients to set up a system for collecting and storing all relevant documents every tax year, whether digital or physical. If working digitally, use consistent file names and perform regular backups.
Stay Updated on Tax-Related Changes
Recent legislation may introduce certain tax credits or deductions that can reduce tax liabilities. The One Big Beautiful Bill Act (OBBBA), also known as the Working Families Tax Cut, for instance, has provisions for deducting qualified tips received in specific jobs and deducting qualified overtime pay from individual federal income tax return.
To ensure your advice reflects the latest requirements, consider setting up alerts or subscribing to IRS releases for timely updates.
Invest in Tax Preparation Software
Simplify your filing process using cloud-based tax preparation software. They offer better accessibility and data security, all without the costs of maintaining in-house IT infrastructure. For firms managing multiple clients, the efficiency gains alone are worth it.
Tap Additional Expert Support
When demand spikes, consider upping your capacity through offshore staffing services. These providers give you access to experienced tax professionals who can support compliance and filing requirements year-round. More importantly, they help your team stay responsive during peak tax season. You won’t have to overextend internal resources while at it.
Use IRS e-File
Opt for filing client returns electronically to reduce processing delays and lower the risk of identity theft. Make sure returns are successfully transmitted and accepted by the IRS by 11:59 PM on the due date in your local time zone. Submission alone isn’t enough if it isn’t formally accepted.
Access Tax Experts with TOA Global
Tax season demands can stretch even the most capable teams too thin. And given the current talent landscape, hiring more people locally isn’t an option—hiring the right people regardless of where they’re located is.
TOA Global connects accounting firms with skilled Filipino talent who can expand your tax preparation capabilities. Whether you’re struggling with seasonal tax demands or need year-round support, our pre-vetted professionals are ready to integrate with your existing team and workflows.
Join the 1,190+ firms already scaling with TOA Global. Talk to us today.
