2026 US Tax & Compliance Calendar
Key dates for US federal tax filings, estimated tax payments, information returns, and international reporting obligations in 2026.
January 2026
Q4 2025 Estimated Tax Payment Due
Fourth quarter estimated tax payment (Form 1040-ES) for the 2025 tax year is due.
W-2 and 1099-NEC Filing Deadline
Employers must furnish W-2s to employees and file with SSA. 1099-NEC forms due to IRS and recipients for non-employee compensation.
State Sales Tax Nexus Review
Annual review of economic nexus thresholds across all US states where you sell. Update registrations for new obligations.
February 2026
1099 Information Returns (Paper) Due
Deadline for paper filing of 1099-MISC, 1099-K, and other 1099 forms with IRS (Copy A).
March 2026
1099 Electronic Filing Deadline
Deadline for electronic filing of 1099 series forms with IRS (required for 250+ forms).
April 2026
Individual Tax Return & Q1 Estimated Tax
Form 1040 filing deadline (or extension request). Q1 2026 estimated tax (Form 1040-ES) due. FBAR (FinCEN 114) due for foreign accounts.
C Corporation Tax Return Due
Form 1120 filing deadline for calendar-year C corporations (or Form 7004 for extension).
June 2026
Q2 Estimated Tax Payment Due
Second quarter estimated tax payment (Form 1040-ES) for 2026 due.
FATCA Reporting (Form 8938) Extended Deadline
For taxpayers abroad who requested a 2-month extension, Form 8938 (Statement of Specified Foreign Financial Assets) due.
September 2026
Q3 Estimated Tax & Extended Individual Return
Third quarter estimated tax payment (Form 1040-ES) due. Extended individual tax returns (Form 1040) also due.
October 2026
Extended C Corp & FBAR Extension Deadline
Extended calendar-year C corp returns (Form 1120) due. Extended FBAR (FinCEN 114) filing deadline.
December 2026
Q4 Estimated Tax Planning
Review year-end tax position. Q4 2026 estimated tax payment due January 15, 2027.
Related Guides
Primary Sources
- https://www.irs.gov/forms-pubs/about-form-1040-es
- https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar
- https://www.irs.gov/businesses/international-businesses/financial-accounts-reporting-fatca
- https://www.sba.gov