Key Tax Deadlines
2026 filing season calendar: Tax Day, extension deadlines, estimated payment dates, and contribution deadlines
Key Numbers
Tax Day
April 15, 2026
Extension
Oct 15, 2026
IRA/HSA Deadline
April 15, 2026
Estimated Pmts
Jan, Apr, Jun, Sep
Missing tax deadlines triggers penalties and interest. This calendar covers the full 2026 filing season for individual taxpayers — filing dates, estimated payment deadlines, retirement contribution cutoffs, and employer form due dates, all for tax year 2025.
2026 Tax Calendar at a Glance
| Date | Deadline |
|---|---|
| Jan 15, 2026 | Q4 2025 estimated tax payment due |
| Jan 26, 2026 | IRS begins accepting 2025 returns |
| Jan 31, 2026 | Employers send W-2s; 1099-NEC due to recipients and IRS |
| Feb 17, 2026 | Claim withholding exemption for 2026 (Form W-4) |
| Mar 2, 2026 | Farmers/fishers file to avoid Q4 estimated penalty |
| Apr 1, 2026 | First RMD deadline if you turned 73 in 2025 |
| Apr 15, 2026 | TAX DAY — File/pay 2025 taxes, request extension, IRA/HSA contributions, Q1 2026 estimated payment |
| Jun 15, 2026 | Q2 2026 estimated tax payment; auto-extension for U.S. citizens abroad |
| Sep 15, 2026 | Q3 2026 estimated tax payment due |
| Oct 15, 2026 | Extended 2025 return deadline (Form 4868 filers) |
| Dec 31, 2026 | 401(k)/403(b) employee deferrals for 2026; annual RMD deadline |
| Jan 15, 2027 | Q4 2026 estimated tax payment due |
Weekend/holiday rule: If a deadline falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. In 2026, April 15 is a Wednesday — no adjustment to Tax Day.
Filing & Extensions
The federal filing deadline for 2025 returns is April 15, 2026. Filing Form 4868 grants an automatic 6-month extension to file — but any taxes owed must still be paid by April 15 to avoid penalties.
What's Due on April 15
| Action | Details |
|---|---|
| File Form 1040 | Submit your 2025 individual return (or 1040-SR for seniors) |
| Pay taxes owed | Full payment due even if you file an extension |
| Request extension | Form 4868 extends filing deadline to Oct 15 — no explanation required |
| IRA/HSA contributions | Last day to make contributions that count toward tax year 2025 |
| Q1 2026 estimated payment | First quarterly payment for current tax year income |
Late Filing & Payment Penalties
| Penalty | Rate | Cap |
|---|---|---|
| Failure to file | 5% of unpaid tax per month | 25% |
| Failure to pay | 0.5% of unpaid tax per month | 25% |
| Both apply? | Filing penalty reduced by payment penalty amount | — |
Extension ≠ more time to pay. An extension avoids the 5% late-filing penalty but does not stop the 0.5% late-payment penalty or interest on unpaid balances after April 15.
State & Special Situations
State deadlines: Most states follow the federal April 15 deadline, but some differ (e.g., Virginia typically allows until May 1). Check your state's tax authority for specifics.
Disaster relief: Federally-declared disasters can trigger automatic filing and payment extensions. The IRS maintains a current list by location at IRS.gov/DisasterRelief.
Estimated Tax Payments
If you have income without tax withholding (self-employment, investments, rental income), you generally must make quarterly estimated payments. The periods covered are unequal — Q2 covers only 2 months while Q4 covers 4.
2026 Estimated Payment Schedule
| Payment | Due Date | Income Period |
|---|---|---|
| Q4 2025 | January 15, 2026 | Sep 1 – Dec 31, 2025 |
| Q1 2026 | April 15, 2026 | Jan 1 – Mar 31, 2026 |
| Q2 2026 | June 15, 2026 | Apr 1 – May 31, 2026 |
| Q3 2026 | September 15, 2026 | Jun 1 – Aug 31, 2026 |
| Q4 2026 | January 15, 2027 | Sep 1 – Dec 31, 2026 |
Safe Harbor Rules
You must make estimated payments if you expect to owe $1,000+ after withholding and credits,and your withholding covers less than the smaller of:
| Safe Harbor Test | Threshold |
|---|---|
| Current-year test | 90% of current year's total tax liability |
| Prior-year test | 100% of prior year's tax liability |
| High-income prior-year test | 110% if prior year AGI exceeded $150,000 ($75,000 MFS) |
Underpayment penalty: The IRS charges the federal short-term rate plus 3 percentage points, compounded daily on underpaid estimates. Use Form 2210 to calculate.
Contribution & Other Deadlines
Retirement contributions, employer information returns, and several niche situations each carry their own deadlines. Missing these can mean lost tax benefits or IRS penalties.
Retirement Contribution Deadlines (Tax Year 2025)
| Account | Deadline | 2025 Limit |
|---|---|---|
| Traditional / Roth IRA | April 15, 2026 | $7,000 ($8,000 if 50+) |
| HSA | April 15, 2026 | $4,300 self / $8,550 family |
| 401(k) / 403(b) employee deferral | December 31, 2025 | $23,500 ($31,000 if 50+)* |
| SEP IRA (employer) | Filing deadline + extensions | $70,000 or 25% of comp |
| Solo 401(k) employer portion | Filing deadline + extensions | Up to $70,000 total |
*Ages 60–63 get a super catch-up of $11,250 (total $34,750) under SECURE 2.0.
Required Minimum Distributions (RMDs)
| Situation | Deadline | Note |
|---|---|---|
| First RMD (turned 73 in 2025) | April 1, 2026 | Delaying means 2 RMDs in 2026 — potential bracket jump |
| Subsequent RMDs | December 31 each year | 25% penalty on amount not withdrawn (down from 50%) |
Employer & Information Return Deadlines
| Form | Due to Recipient | Due to IRS |
|---|---|---|
| W-2 (Wages) | January 31, 2026 | January 31, 2026 |
| 1099-NEC (Non-employee comp) | January 31, 2026 | January 31, 2026 |
| 1099-MISC | January 31, 2026 | February 28, 2026 |
| 1099-INT, 1099-DIV | January 31, 2026 | February 28, 2026 |
| 1099-B (Broker) | February 15, 2026 | February 28, 2026 |
Special Situations
| Situation | Rule |
|---|---|
| Farmers & fishers | If ⅔+ of gross income is from farming/fishing, one estimated payment (Jan 15) is sufficient — or file and pay by March 2, 2026 to avoid the Q4 penalty |
| U.S. citizens abroad | Automatic 2-month extension to June 15, 2026 to file (not to pay); attach a statement explaining qualification |
| Military in combat zones | All deadlines suspended for time in the combat zone plus 180 days; penalties and interest also suspended |
Stay updated: The IRS publishes Publication 509 (annual tax calendar) and maintains a searchable Tax Calendar at IRS.gov/TaxCalendar. Check for disaster relief extensions that may apply to your area.
Filing Deadlines
Missing tax deadlines triggers penalties and interest. This calendar covers the full 2026 filing season for individual taxpayers — filing dates, estimated payment deadlines, retirement contribution cutoffs, and employer form due dates, all for tax year 2025.
2026 Tax Calendar at a Glance
| Date | Deadline |
|---|---|
| Jan 15, 2026 | Q4 2025 estimated tax payment due |
| Jan 26, 2026 | IRS begins accepting 2025 returns |
| Jan 31, 2026 | Employers send W-2s; 1099-NEC due to recipients and IRS |
| Feb 17, 2026 | Claim withholding exemption for 2026 (Form W-4) |
| Mar 2, 2026 | Farmers/fishers file to avoid Q4 estimated penalty |
| Apr 1, 2026 | First RMD deadline if you turned 73 in 2025 |
| Apr 15, 2026 | TAX DAY — File/pay 2025 taxes, request extension, IRA/HSA contributions, Q1 2026 estimated payment |
| Jun 15, 2026 | Q2 2026 estimated tax payment; auto-extension for U.S. citizens abroad |
| Sep 15, 2026 | Q3 2026 estimated tax payment due |
| Oct 15, 2026 | Extended 2025 return deadline (Form 4868 filers) |
| Dec 31, 2026 | 401(k)/403(b) employee deferrals for 2026; annual RMD deadline |
| Jan 15, 2027 | Q4 2026 estimated tax payment due |
Weekend/holiday rule: If a deadline falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. In 2026, April 15 is a Wednesday — no adjustment to Tax Day.
Filing & Extensions
The federal filing deadline for 2025 returns is April 15, 2026. Filing Form 4868 grants an automatic 6-month extension to file — but any taxes owed must still be paid by April 15 to avoid penalties.
What's Due on April 15
| Action | Details |
|---|---|
| File Form 1040 | Submit your 2025 individual return (or 1040-SR for seniors) |
| Pay taxes owed | Full payment due even if you file an extension |
| Request extension | Form 4868 extends filing deadline to Oct 15 — no explanation required |
| IRA/HSA contributions | Last day to make contributions that count toward tax year 2025 |
| Q1 2026 estimated payment | First quarterly payment for current tax year income |
Late Filing & Payment Penalties
| Penalty | Rate | Cap |
|---|---|---|
| Failure to file | 5% of unpaid tax per month | 25% |
| Failure to pay | 0.5% of unpaid tax per month | 25% |
| Both apply? | Filing penalty reduced by payment penalty amount | — |
Extension ≠ more time to pay. An extension avoids the 5% late-filing penalty but does not stop the 0.5% late-payment penalty or interest on unpaid balances after April 15.
State & Special Situations
State deadlines: Most states follow the federal April 15 deadline, but some differ (e.g., Virginia typically allows until May 1). Check your state's tax authority for specifics.
Disaster relief: Federally-declared disasters can trigger automatic filing and payment extensions. The IRS maintains a current list by location at IRS.gov/DisasterRelief.
Estimated Tax Payments
If you have income without tax withholding (self-employment, investments, rental income), you generally must make quarterly estimated payments. The periods covered are unequal — Q2 covers only 2 months while Q4 covers 4.
2026 Estimated Payment Schedule
| Payment | Due Date | Income Period |
|---|---|---|
| Q4 2025 | January 15, 2026 | Sep 1 – Dec 31, 2025 |
| Q1 2026 | April 15, 2026 | Jan 1 – Mar 31, 2026 |
| Q2 2026 | June 15, 2026 | Apr 1 – May 31, 2026 |
| Q3 2026 | September 15, 2026 | Jun 1 – Aug 31, 2026 |
| Q4 2026 | January 15, 2027 | Sep 1 – Dec 31, 2026 |
Safe Harbor Rules
You must make estimated payments if you expect to owe $1,000+ after withholding and credits,and your withholding covers less than the smaller of:
| Safe Harbor Test | Threshold |
|---|---|
| Current-year test | 90% of current year's total tax liability |
| Prior-year test | 100% of prior year's tax liability |
| High-income prior-year test | 110% if prior year AGI exceeded $150,000 ($75,000 MFS) |
Underpayment penalty: The IRS charges the federal short-term rate plus 3 percentage points, compounded daily on underpaid estimates. Use Form 2210 to calculate.
Contribution & Other Deadlines
Retirement contributions, employer information returns, and several niche situations each carry their own deadlines. Missing these can mean lost tax benefits or IRS penalties.
Retirement Contribution Deadlines (Tax Year 2025)
| Account | Deadline | 2025 Limit |
|---|---|---|
| Traditional / Roth IRA | April 15, 2026 | $7,000 ($8,000 if 50+) |
| HSA | April 15, 2026 | $4,300 self / $8,550 family |
| 401(k) / 403(b) employee deferral | December 31, 2025 | $23,500 ($31,000 if 50+)* |
| SEP IRA (employer) | Filing deadline + extensions | $70,000 or 25% of comp |
| Solo 401(k) employer portion | Filing deadline + extensions | Up to $70,000 total |
*Ages 60–63 get a super catch-up of $11,250 (total $34,750) under SECURE 2.0.
Required Minimum Distributions (RMDs)
| Situation | Deadline | Note |
|---|---|---|
| First RMD (turned 73 in 2025) | April 1, 2026 | Delaying means 2 RMDs in 2026 — potential bracket jump |
| Subsequent RMDs | December 31 each year | 25% penalty on amount not withdrawn (down from 50%) |
Employer & Information Return Deadlines
| Form | Due to Recipient | Due to IRS |
|---|---|---|
| W-2 (Wages) | January 31, 2026 | January 31, 2026 |
| 1099-NEC (Non-employee comp) | January 31, 2026 | January 31, 2026 |
| 1099-MISC | January 31, 2026 | February 28, 2026 |
| 1099-INT, 1099-DIV | January 31, 2026 | February 28, 2026 |
| 1099-B (Broker) | February 15, 2026 | February 28, 2026 |
Special Situations
| Situation | Rule |
|---|---|
| Farmers & fishers | If ⅔+ of gross income is from farming/fishing, one estimated payment (Jan 15) is sufficient — or file and pay by March 2, 2026 to avoid the Q4 penalty |
| U.S. citizens abroad | Automatic 2-month extension to June 15, 2026 to file (not to pay); attach a statement explaining qualification |
| Military in combat zones | All deadlines suspended for time in the combat zone plus 180 days; penalties and interest also suspended |
Stay updated: The IRS publishes Publication 509 (annual tax calendar) and maintains a searchable Tax Calendar at IRS.gov/TaxCalendar. Check for disaster relief extensions that may apply to your area.
Estimated Payments
Missing tax deadlines triggers penalties and interest. This calendar covers the full 2026 filing season for individual taxpayers — filing dates, estimated payment deadlines, retirement contribution cutoffs, and employer form due dates, all for tax year 2025.
2026 Tax Calendar at a Glance
| Date | Deadline |
|---|---|
| Jan 15, 2026 | Q4 2025 estimated tax payment due |
| Jan 26, 2026 | IRS begins accepting 2025 returns |
| Jan 31, 2026 | Employers send W-2s; 1099-NEC due to recipients and IRS |
| Feb 17, 2026 | Claim withholding exemption for 2026 (Form W-4) |
| Mar 2, 2026 | Farmers/fishers file to avoid Q4 estimated penalty |
| Apr 1, 2026 | First RMD deadline if you turned 73 in 2025 |
| Apr 15, 2026 | TAX DAY — File/pay 2025 taxes, request extension, IRA/HSA contributions, Q1 2026 estimated payment |
| Jun 15, 2026 | Q2 2026 estimated tax payment; auto-extension for U.S. citizens abroad |
| Sep 15, 2026 | Q3 2026 estimated tax payment due |
| Oct 15, 2026 | Extended 2025 return deadline (Form 4868 filers) |
| Dec 31, 2026 | 401(k)/403(b) employee deferrals for 2026; annual RMD deadline |
| Jan 15, 2027 | Q4 2026 estimated tax payment due |
Weekend/holiday rule: If a deadline falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. In 2026, April 15 is a Wednesday — no adjustment to Tax Day.
Filing & Extensions
The federal filing deadline for 2025 returns is April 15, 2026. Filing Form 4868 grants an automatic 6-month extension to file — but any taxes owed must still be paid by April 15 to avoid penalties.
What's Due on April 15
| Action | Details |
|---|---|
| File Form 1040 | Submit your 2025 individual return (or 1040-SR for seniors) |
| Pay taxes owed | Full payment due even if you file an extension |
| Request extension | Form 4868 extends filing deadline to Oct 15 — no explanation required |
| IRA/HSA contributions | Last day to make contributions that count toward tax year 2025 |
| Q1 2026 estimated payment | First quarterly payment for current tax year income |
Late Filing & Payment Penalties
| Penalty | Rate | Cap |
|---|---|---|
| Failure to file | 5% of unpaid tax per month | 25% |
| Failure to pay | 0.5% of unpaid tax per month | 25% |
| Both apply? | Filing penalty reduced by payment penalty amount | — |
Extension ≠ more time to pay. An extension avoids the 5% late-filing penalty but does not stop the 0.5% late-payment penalty or interest on unpaid balances after April 15.
State & Special Situations
State deadlines: Most states follow the federal April 15 deadline, but some differ (e.g., Virginia typically allows until May 1). Check your state's tax authority for specifics.
Disaster relief: Federally-declared disasters can trigger automatic filing and payment extensions. The IRS maintains a current list by location at IRS.gov/DisasterRelief.
Estimated Tax Payments
If you have income without tax withholding (self-employment, investments, rental income), you generally must make quarterly estimated payments. The periods covered are unequal — Q2 covers only 2 months while Q4 covers 4.
2026 Estimated Payment Schedule
| Payment | Due Date | Income Period |
|---|---|---|
| Q4 2025 | January 15, 2026 | Sep 1 – Dec 31, 2025 |
| Q1 2026 | April 15, 2026 | Jan 1 – Mar 31, 2026 |
| Q2 2026 | June 15, 2026 | Apr 1 – May 31, 2026 |
| Q3 2026 | September 15, 2026 | Jun 1 – Aug 31, 2026 |
| Q4 2026 | January 15, 2027 | Sep 1 – Dec 31, 2026 |
Safe Harbor Rules
You must make estimated payments if you expect to owe $1,000+ after withholding and credits,and your withholding covers less than the smaller of:
| Safe Harbor Test | Threshold |
|---|---|
| Current-year test | 90% of current year's total tax liability |
| Prior-year test | 100% of prior year's tax liability |
| High-income prior-year test | 110% if prior year AGI exceeded $150,000 ($75,000 MFS) |
Underpayment penalty: The IRS charges the federal short-term rate plus 3 percentage points, compounded daily on underpaid estimates. Use Form 2210 to calculate.
Contribution & Other Deadlines
Retirement contributions, employer information returns, and several niche situations each carry their own deadlines. Missing these can mean lost tax benefits or IRS penalties.
Retirement Contribution Deadlines (Tax Year 2025)
| Account | Deadline | 2025 Limit |
|---|---|---|
| Traditional / Roth IRA | April 15, 2026 | $7,000 ($8,000 if 50+) |
| HSA | April 15, 2026 | $4,300 self / $8,550 family |
| 401(k) / 403(b) employee deferral | December 31, 2025 | $23,500 ($31,000 if 50+)* |
| SEP IRA (employer) | Filing deadline + extensions | $70,000 or 25% of comp |
| Solo 401(k) employer portion | Filing deadline + extensions | Up to $70,000 total |
*Ages 60–63 get a super catch-up of $11,250 (total $34,750) under SECURE 2.0.
Required Minimum Distributions (RMDs)
| Situation | Deadline | Note |
|---|---|---|
| First RMD (turned 73 in 2025) | April 1, 2026 | Delaying means 2 RMDs in 2026 — potential bracket jump |
| Subsequent RMDs | December 31 each year | 25% penalty on amount not withdrawn (down from 50%) |
Employer & Information Return Deadlines
| Form | Due to Recipient | Due to IRS |
|---|---|---|
| W-2 (Wages) | January 31, 2026 | January 31, 2026 |
| 1099-NEC (Non-employee comp) | January 31, 2026 | January 31, 2026 |
| 1099-MISC | January 31, 2026 | February 28, 2026 |
| 1099-INT, 1099-DIV | January 31, 2026 | February 28, 2026 |
| 1099-B (Broker) | February 15, 2026 | February 28, 2026 |
Special Situations
| Situation | Rule |
|---|---|
| Farmers & fishers | If ⅔+ of gross income is from farming/fishing, one estimated payment (Jan 15) is sufficient — or file and pay by March 2, 2026 to avoid the Q4 penalty |
| U.S. citizens abroad | Automatic 2-month extension to June 15, 2026 to file (not to pay); attach a statement explaining qualification |
| Military in combat zones | All deadlines suspended for time in the combat zone plus 180 days; penalties and interest also suspended |
Stay updated: The IRS publishes Publication 509 (annual tax calendar) and maintains a searchable Tax Calendar at IRS.gov/TaxCalendar. Check for disaster relief extensions that may apply to your area.
Other Deadlines
Missing tax deadlines triggers penalties and interest. This calendar covers the full 2026 filing season for individual taxpayers — filing dates, estimated payment deadlines, retirement contribution cutoffs, and employer form due dates, all for tax year 2025.
2026 Tax Calendar at a Glance
| Date | Deadline |
|---|---|
| Jan 15, 2026 | Q4 2025 estimated tax payment due |
| Jan 26, 2026 | IRS begins accepting 2025 returns |
| Jan 31, 2026 | Employers send W-2s; 1099-NEC due to recipients and IRS |
| Feb 17, 2026 | Claim withholding exemption for 2026 (Form W-4) |
| Mar 2, 2026 | Farmers/fishers file to avoid Q4 estimated penalty |
| Apr 1, 2026 | First RMD deadline if you turned 73 in 2025 |
| Apr 15, 2026 | TAX DAY — File/pay 2025 taxes, request extension, IRA/HSA contributions, Q1 2026 estimated payment |
| Jun 15, 2026 | Q2 2026 estimated tax payment; auto-extension for U.S. citizens abroad |
| Sep 15, 2026 | Q3 2026 estimated tax payment due |
| Oct 15, 2026 | Extended 2025 return deadline (Form 4868 filers) |
| Dec 31, 2026 | 401(k)/403(b) employee deferrals for 2026; annual RMD deadline |
| Jan 15, 2027 | Q4 2026 estimated tax payment due |
Weekend/holiday rule: If a deadline falls on a Saturday, Sunday, or legal holiday, it moves to the next business day. In 2026, April 15 is a Wednesday — no adjustment to Tax Day.
Filing & Extensions
The federal filing deadline for 2025 returns is April 15, 2026. Filing Form 4868 grants an automatic 6-month extension to file — but any taxes owed must still be paid by April 15 to avoid penalties.
What's Due on April 15
| Action | Details |
|---|---|
| File Form 1040 | Submit your 2025 individual return (or 1040-SR for seniors) |
| Pay taxes owed | Full payment due even if you file an extension |
| Request extension | Form 4868 extends filing deadline to Oct 15 — no explanation required |
| IRA/HSA contributions | Last day to make contributions that count toward tax year 2025 |
| Q1 2026 estimated payment | First quarterly payment for current tax year income |
Late Filing & Payment Penalties
| Penalty | Rate | Cap |
|---|---|---|
| Failure to file | 5% of unpaid tax per month | 25% |
| Failure to pay | 0.5% of unpaid tax per month | 25% |
| Both apply? | Filing penalty reduced by payment penalty amount | — |
Extension ≠ more time to pay. An extension avoids the 5% late-filing penalty but does not stop the 0.5% late-payment penalty or interest on unpaid balances after April 15.
State & Special Situations
State deadlines: Most states follow the federal April 15 deadline, but some differ (e.g., Virginia typically allows until May 1). Check your state's tax authority for specifics.
Disaster relief: Federally-declared disasters can trigger automatic filing and payment extensions. The IRS maintains a current list by location at IRS.gov/DisasterRelief.
Estimated Tax Payments
If you have income without tax withholding (self-employment, investments, rental income), you generally must make quarterly estimated payments. The periods covered are unequal — Q2 covers only 2 months while Q4 covers 4.
2026 Estimated Payment Schedule
| Payment | Due Date | Income Period |
|---|---|---|
| Q4 2025 | January 15, 2026 | Sep 1 – Dec 31, 2025 |
| Q1 2026 | April 15, 2026 | Jan 1 – Mar 31, 2026 |
| Q2 2026 | June 15, 2026 | Apr 1 – May 31, 2026 |
| Q3 2026 | September 15, 2026 | Jun 1 – Aug 31, 2026 |
| Q4 2026 | January 15, 2027 | Sep 1 – Dec 31, 2026 |
Safe Harbor Rules
You must make estimated payments if you expect to owe $1,000+ after withholding and credits,and your withholding covers less than the smaller of:
| Safe Harbor Test | Threshold |
|---|---|
| Current-year test | 90% of current year's total tax liability |
| Prior-year test | 100% of prior year's tax liability |
| High-income prior-year test | 110% if prior year AGI exceeded $150,000 ($75,000 MFS) |
Underpayment penalty: The IRS charges the federal short-term rate plus 3 percentage points, compounded daily on underpaid estimates. Use Form 2210 to calculate.
Contribution & Other Deadlines
Retirement contributions, employer information returns, and several niche situations each carry their own deadlines. Missing these can mean lost tax benefits or IRS penalties.
Retirement Contribution Deadlines (Tax Year 2025)
| Account | Deadline | 2025 Limit |
|---|---|---|
| Traditional / Roth IRA | April 15, 2026 | $7,000 ($8,000 if 50+) |
| HSA | April 15, 2026 | $4,300 self / $8,550 family |
| 401(k) / 403(b) employee deferral | December 31, 2025 | $23,500 ($31,000 if 50+)* |
| SEP IRA (employer) | Filing deadline + extensions | $70,000 or 25% of comp |
| Solo 401(k) employer portion | Filing deadline + extensions | Up to $70,000 total |
*Ages 60–63 get a super catch-up of $11,250 (total $34,750) under SECURE 2.0.
Required Minimum Distributions (RMDs)
| Situation | Deadline | Note |
|---|---|---|
| First RMD (turned 73 in 2025) | April 1, 2026 | Delaying means 2 RMDs in 2026 — potential bracket jump |
| Subsequent RMDs | December 31 each year | 25% penalty on amount not withdrawn (down from 50%) |
Employer & Information Return Deadlines
| Form | Due to Recipient | Due to IRS |
|---|---|---|
| W-2 (Wages) | January 31, 2026 | January 31, 2026 |
| 1099-NEC (Non-employee comp) | January 31, 2026 | January 31, 2026 |
| 1099-MISC | January 31, 2026 | February 28, 2026 |
| 1099-INT, 1099-DIV | January 31, 2026 | February 28, 2026 |
| 1099-B (Broker) | February 15, 2026 | February 28, 2026 |
Special Situations
| Situation | Rule |
|---|---|
| Farmers & fishers | If ⅔+ of gross income is from farming/fishing, one estimated payment (Jan 15) is sufficient — or file and pay by March 2, 2026 to avoid the Q4 penalty |
| U.S. citizens abroad | Automatic 2-month extension to June 15, 2026 to file (not to pay); attach a statement explaining qualification |
| Military in combat zones | All deadlines suspended for time in the combat zone plus 180 days; penalties and interest also suspended |
Stay updated: The IRS publishes Publication 509 (annual tax calendar) and maintains a searchable Tax Calendar at IRS.gov/TaxCalendar. Check for disaster relief extensions that may apply to your area.
This content is for educational and informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance tailored to your situation.