2026 Tax Deadlines: IRS Filing Dates for Individuals and Businesses
The 2025 federal tax season begins on January 26, 2026, with the primary filing deadline set for April 15, 2026. Staying informed about IRS deadlines is essential for individuals, freelancers, small businesses, and corporations to remain compliant and avoid penalties.

Key Federal Tax Dates for 2026

• January 9 
  • IRS Free File opens
• January 15
  •  Final installment of 2025 estimated tax payments due (Form 1040-ES)
• January 26 
  • IRS begin accepting 2025 individual income tax returns
• January 27
  •  Earned Income Tax Credit (EITC) Awareness Day
• February 2 
  • Deadline for employers to issue Forms W-2 to employees and 1099-NEC to contractors
• March 16
  •  Partnership and S Corporation Tax Returns Due
• April 15
  • Individual Income Tax Returns and payments due
  • Corporation Tax Returns are due
  • Final day to make 2025 IRA contributions
  • Deadline to request an extension of time to file
  • 1st Quarter 2026 Estimated Tax Payment Due

• September 15 
  • Extended filing deadline for Partnerships and S Corporations
• October 15
  •  Extended filing deadline for individuals and certain businesses

Quarterly Estimated Tax Payment Due Dates
Individuals who are self-employed, freelance, or limit their withholdings during the year may be required to make quarterly estimated tax payments.

• January 15, 2026
  • Final 2025 estimated tax payment (Q4)
• April 15, 2026
  • First 2026 estimated tax payment (Q1)
• June 15, 2026
  • Second 2026 estimated tax payment (Q2)
• September 15, 2026
  • Third 2026 estimated tax payment (Q3)
• January 15, 2027
  • Final 2026 estimated tax payment (Q4)

State Income Tax Deadlines
Most state income tax returns follow the federal April 15, 2026 deadline, though exceptions exist.

Because state deadlines and rules vary and may change annually, taxpayers should confirm requirements with their state tax authority.

Need Help Planning for 2026?
We are happy to discuss how these deadlines may impact your personal or business tax strategy, accounting, or bookkeeping needs. 

Contact Covenant Tax and Accounting to learn more about your tax deadlines.

2025 Tax Deadlines: IRS Filing Dates for Individuals and Businesses

The 2025 federal tax season begins on January 27, 2025, with the primary filing deadline set for April 15, 2025. Staying informed about IRS deadlines is essential for individuals, freelancers, small businesses, and corporations to remain compliant and avoid penalties.

Key Federal Tax Dates for 2025

• January 10
  • IRS Free File opens
• January 15
  • Final installment of 2025 estimated tax payments due (Form 1040-ES)
• January 27
  •  IRS begins accepting 2025 individual income tax returns
• January 31
  • Deadline for employers to issue Forms W-2 to employees and 1099-NEC to contractors
• January 31
  • Earned Income Tax Credit (EITC) Awareness Day
• March 15
  • Federal Income Tax Returns and payments due
• April 15
  • Federal Income Tax Returns and payments due
  • Corporation Tax Returns are due
  • Final day to make 2024 IRA contributions
  • Deadline to request an extension of time to file
  • 1st Quarter 2025 Estimated Tax Payment Due
• September 15 
  • Extended filing deadline for Partnerships and S Corporation
• October 15
  •  Extended filing deadline for individuals and certain businesses

Quarterly Estimated Tax Payment Due Dates

Individuals who are self-employed, freelance, or limit their withholdings during the year may be required to make quarterly estimated tax payments.

• January 15, 2025
  • Final 2024 estimated tax payment (Q4)
• April 15, 2025
  • First 2025 estimated tax payment (Q1)
• June 17, 2025
  • Second 2025 estimated tax payment (Q2)
• September 15, 2025
  • Third 2025 estimated tax payment (Q3)
• January 15, 2026
  • Final 2025 estimated tax payment (Q4)

State Income Tax Deadlines

Most state income tax returns follow the federal April 15, 2025 deadline, though exceptions exist.

Because state deadlines and rules vary and may change annually, taxpayers should confirm requirements with their state tax authority.

Need Help Planning for 2025?

We are happy to discuss how these deadlines may impact your personal or business tax strategy, accounting, or bookkeeping needs. 

Contact Covenant Tax and Accounting to learn more about your tax deadlines.