Dates the calendar already knows.
Standing federal dates from IRS Form 1040-ES and Publication 509. If a date falls on a weekend or legal holiday, the IRS moves it to the next business day.

| Date | Who | What |
|---|---|---|
| September 15, 2026 | Individuals | Third 2026 estimated tax payment (Form 1040-ES). |
| September 15, 2026 | Partnerships and S corporations | Extended 2025 returns (Forms 1065 and 1120-S) if an extension was filed. |
| October 15, 2026 | Individuals | Extended 2025 Form 1040, if an extension was filed. |
| January 15, 2027 | Individuals | Fourth 2026 estimated tax payment. Not required if the 2026 return is filed and paid by February 1, 2027. |
| January 31, 2027 | Businesses | Furnish Forms W-2, 1099-NEC and many other information returns to recipients. |
| March 15, 2027 | Partnerships and S corporations | 2026 Forms 1065 and 1120-S, or file an extension. |
| April 15, 2027 | Individuals | 2026 Form 1040 and first 2027 estimated tax payment. |
| April 15, 2027 | C corporations | 2026 Form 1120, calendar-year corporations. |
| June 15, 2027 | Individuals | Second 2027 estimated tax payment. |
Confirm against IRS Form 1040-ES and Publication 509 before you rely on a date.