Estimated tax — first payment
Covers income received January 1 through March 31.
Reviewed October 7, 2026
Federal tax deadlines.
A clear calendar for individual, calendar-year filers—covering returns, extensions, estimated payments, and IRA/HSA contribution cutoffs.
These are federal dates. State deadlines and special rules may differ.
Tax year 2026
Income earned January through December 2026. The return is generally filed in 2027.
Estimated
Estimated tax — second payment
Covers income received April 1 through May 31.
Estimated tax — third payment
Covers income received June 1 through August 31.
Estimated tax — fourth payment
The final 2026 installment, covering income received September 1 through December 31.
File, pay, or request an extension
File the 2026 federal return and pay any balance due. This is also the deadline to request the automatic filing extension.
IRA and HSA contribution deadline
Last day for most eligible filers to make a contribution designated for tax year 2026. A filing extension does not move this cutoff.
Extended return due
Deadline to file the 2026 federal return if a valid extension was requested. Any tax owed was still due in April.
Tax year 2027
Income earned January through December 2027. The return is generally filed in 2028.
Estimated tax — first payment
Covers income received January 1 through March 31.
Estimated tax — second payment
Covers income received April 1 through May 31.
Estimated tax — third payment
Covers income received June 1 through August 31.
Estimated tax — fourth payment
The usual January 15 date falls on Saturday; Monday is the federal Martin Luther King Jr. holiday, so the deadline moves to Tuesday.
File, pay, or request an extension
April 15 falls on Saturday, and DC Emancipation Day is observed Monday, April 17. The nationwide filing and payment date moves to Tuesday.
IRA and HSA contribution deadline
Last day for most eligible filers to make a contribution designated for tax year 2027. It follows the unextended federal filing deadline.
Extended return due
October 15 falls on Sunday, so the extended filing deadline moves to Monday. Any tax owed was still due in April.
Before you rely on a date
This calendar is built for the common case. A few circumstances can change your federal deadline.
Disaster relief
The IRS may postpone deadlines for people and businesses in federally declared disaster areas.
Living or serving abroad
Taxpayers outside the United States and qualifying military personnel can have different filing rules.
Fiscal-year filers
These dates assume a January–December tax year. A different tax year produces different due dates.
How these dates were checked
The 2026 schedule uses the IRS’s published 2026 guidance. The 2027 planning dates apply the IRS’s standing due-date rules to the verified 2027–2028 weekend and federal-holiday calendar. Recheck for later IRS relief or calendar updates before filing.
01IRS Publication 509filing and weekend/holiday rules
02IRS estimated-tax FAQquarterly payment dates
03IRS Publication 590-AIRA contribution timing
04IRS Form 8889 instructionsHSA contribution timing
05U.S. Office of Personnel Management2027–2028 federal holidays
06Government guidance on DC Emancipation Daynationwide April deadline shift