2026 Americas Tax Calendar
Key dates for tax filings and compliance deadlines across North and South America in 2026.
January 2026
US Form 1099-NEC filing deadline
Deadline for businesses to file Form 1099-NEC for non-employee compensation paid in 2025.
February 2026
Canada T4 information return deadline
Employers must file T4 slips for employment income paid in 2025.
March 2026
US corporate tax return deadline (Form 1120)
Deadline for calendar-year C corporations to file Form 1120 or request extension.
April 2026
US individual tax return deadline
Deadline for filing individual income tax returns (Form 1040) for 2025.
Mexico quarterly ISR provisional payment Q1
Monthly ISR provisional payment due for businesses in Mexico.
June 2026
US estimated tax payment Q2
Second quarter estimated tax payment deadline for individuals and businesses.
Brazil SPED fiscal and accounting submission
Annual SPED (Public Digital Bookkeeping System) fiscal and accounting data submission in Brazil.
July 2026
Canada Q2 GST/HST filing deadline
Quarterly GST/HST return filing deadline for Canadian businesses.
September 2026
US estimated tax payment Q3
Third quarter estimated tax payment deadline.
October 2026
US extended corporate tax return deadline
Extended deadline for filing corporate income tax returns (Form 1120).
December 2026
US estimated tax payment Q4
Fourth quarter estimated tax payment deadline for individuals and businesses.