Tax Deadlines: IRS Filing Dates for Individuals, Businesses, and Estimated Payments

2026 tax deadlines apply to income earned in 2025. Federal income tax returns for the 2025 tax year are due Wednesday, April 15, 2026. This deadline applies to individual filers using Form 1040, C Corporations filing Form 1120, and anyone who needs to make their first quarterly estimated payment for 2026. If you cannot file by April 15, you can request an automatic six-month extension using Form 4868, which moves your filing deadline to October 15, 2026.

The extension applies only to filing your return. Any taxes owed are still due by April 15 to avoid penalties and interest. The IRS began accepting returns on January 26, 2026.

The following dates apply to calendar-year filers. The IRS publishes the official filing calendar each year in IRS Publication 509, which outlines federal tax deadlines and payment schedules.

Individual taxpayers must file Form 1040 by April 15, 2026, for income earned in 2025. The IRS expects approximately 164 million individual returns this filing season.

This deadline also applies to contributions to traditional IRAs, Roth IRAs, and Health Savings Accounts for the 2025 tax year. If you want your contribution to count for 2025, it must be made by April 15, 2026. Working with a tax planning professional can help you determine whether to maximize these contributions before the deadline.

The standard deduction for the 2025 tax year, which taxpayers file in 2026, is: $15,750 for single filers, $23,625 for heads of household, and $31,500 for married couples filing jointly. Taxpayers 65 and older may qualify for an additional standard deduction of $2,050 (single) or $1,650 per spouse (married filing jointly).

The One Big Beautiful Bill Act (OBBA), signed in July 2025, introduced a new $4,000 deduction for qualifying taxpayers 65 and older with income under $75,000 (or $150,000 for joint filers). This provision applies through 2028. For a detailed breakdown of how the OBBA affects small business owners, see our guide to tax opportunities under the Big Beautiful Bill.

Filing Form 4868 by April 15 gives you an automatic six-month extension to file your return. The extended deadline is October 15, 2026.

An extension to file is not an extension to pay. You must estimate the taxes you owe and pay that amount by the original April 15 deadline. If you underestimate, you will owe interest on the unpaid balance and may face a late payment penalty.

The late payment penalty is 0.5% of the unpaid tax per month, up to a maximum of 25%. Interest accrues from the original due date. If you file more than 60 days late without an extension, the minimum failure-to-file penalty is $510 or 100% of the unpaid tax, whichever is less. These penalty amounts are subject to annual IRS adjustments; confirm current figures at IRS.gov before filing.

Estimated tax payments are required if you expect to owe $1,000 or more in federal income tax after subtracting withholding and credits. This applies to self-employed individuals, freelancers, business owners, and investors with income not subject to withholding.

Many self-employed professionals underestimate quarterly obligations. A small business tax accountant can help project payments and avoid underpayment penalties.

The IRS divides the tax year into four payment periods with the following deadlines for 2026:

The payment periods are not equal quarters. Q1 covers January through March (3 months), Q2 covers April and May (2 months), Q3 covers June through August (3 months), and Q4 covers September through December (4 months).

Self-employed individuals and startup founders often underestimate these obligations. Missing an estimated payment can trigger underpayment penalties even if you pay the full balance when you file. The underpayment penalty rate changes quarterly based on federal short-term rates; as of early 2026, it is approximately 7-8% annually. Check IRS.gov for the current rate.

Business tax deadlines vary by entity type. Pass-through entities such as partnerships and S Corporations file earlier than C corporations because shareholders and partners need Schedule K-1 information to complete their individual returns.

Partnerships and S Corporations

Partnerships file Form 1065 and S Corporations file Form 1120-S by March 16, 2026. The standard deadline is March 15, but that date falls on a Sunday in 2026, moving the deadline to Monday, March 16.

These entities must also provide Schedule K-1 forms to each partner or shareholder by the same date. Late filing triggers a penalty calculated per partner or shareholder per month, up to 12 months. The IRS adjusts this penalty amount annually for inflation; recent figures have ranged from $220 to $245 per owner per month. Confirm the current penalty at IRS.gov or consult a small business tax accountant to avoid surprises.

C Corporations

C Corporations using a calendar year file Form 1120 by April 15, 2026. Corporations can request an automatic six-month extension using Form 7004, which moves the filing deadline to October 15, 2026.

Sole Proprietors

Sole proprietors report business income on Schedule C attached to their personal Form 1040. The deadline is April 15, 2026, the same as individual returns.

The OBBA also made the 20% Qualified Business Income (QBI) deduction permanent for eligible pass-through businesses. For details on how this and other OBBA provisions affect your business structure, read our summary of Big Beautiful Bill tax opportunities.

The consequences depend on whether you owe a balance or are due a refund.

If you owe taxes: File as soon as possible. The failure-to-file penalty is 5% of unpaid taxes per month, up to 25%. The failure-to-pay penalty is 0.5% per month. Interest accrues from the original due date. Filing late with a balance due compounds these costs quickly.

If you are owed a refund: There is no penalty for filing late when you are due a refund. However, you have three years from the original due date to claim your refund. After that window closes, the IRS keeps the money.

The IRS offers payment plans for taxpayers who cannot pay their full balance. Options include short-term payment plans (up to 180 days) and long-term installment agreements. Interest continues to accrue until the balance is paid.

Georgia State Tax Deadlines

Georgia individual income tax returns are due April 15, 2026, matching the federal deadline. Georgia corporate income tax returns are also due April 15 for calendar-year filers. For state-specific deadlines on sales tax, withholding tax, and other filings, consult the Georgia Department of Revenue website.

Disaster Relief Extensions

Taxpayers in federally declared disaster areas may receive automatic extensions for filing and payment deadlines. The IRS publishes affected areas and extended deadlines on its disaster relief page. You do not need to contact the IRS to receive this relief if your address is in a covered area.

Gather your tax documents as they arrive in January and February. W-2s and most 1099 forms should be in your hands by early February. Starting early reduces the risk of missing deadlines and gives you time to identify potential issues before April. If you need assistance with tax preparation, estimated payments, or planning for the year ahead, contact Accolade Accounting to schedule a consultation.

Disclaimer: This article is for informational purposes only and is not intended as tax advice. Tax situations vary, and IRS rules can change. Penalty amounts and interest rates referenced in this article are subject to annual IRS adjustments. Always consult with a qualified tax professional regarding your specific circumstances and confirm current figures at IRS.gov.