Key federal tax dates for individuals, freelancers, and small businesses. Dates shift to the next business day when they fall on a weekend or federal holiday — always confirm the current year’s calendar at IRS.gov.
| Date | What is due | Who it affects |
|---|---|---|
| January 15, 2026 | Q4 2025 estimated tax payment due | Self-employed, freelancers, investors with untaxed income |
| January 31, 2026 | W-2s and 1099-NECs must be furnished to recipients | Employers and businesses paying contractors |
| April 15, 2026 | 2025 federal income tax return due · Q1 2026 estimated payment due · Last day for 2025 IRA and HSA contributions | Everyone |
| June 15, 2026 | Q2 2026 estimated tax payment due | Self-employed and quarterly filers |
| September 15, 2026 | Q3 2026 estimated tax payment due · Extended S-corp and partnership returns due | Quarterly filers, pass-through entities |
| October 15, 2026 | Extended individual return due (if you filed for an extension) | Extension filers |
| December 31, 2026 | Last day for 2026 401(k) contributions, charitable gifts, and tax-loss harvesting | Everyone |
Estimate what you owe before each deadline
Quarterly filers can size each payment with the estimated tax calculator, which applies the safe-harbor rule automatically. Freelancers should also run the 1099 tax calculator and self-employment tax calculator — see the complete tax guide for how the pieces fit together, and estimated taxes for the safe-harbor mechanics.
FAQ
When are quarterly estimated taxes due?
For most filers: April 15, June 15, September 15, and January 15 of the following year. If a date falls on a weekend or holiday, the deadline moves to the next business day.
What happens if I miss an estimated tax payment?
The IRS charges an underpayment penalty calculated as interest on the shortfall. Paying 100% of last year’s total tax (110% if AGI exceeded $150,000) generally protects you under the safe harbor rule regardless of what you owe this year.
Does filing an extension delay payment?
No — an extension gives you more time to file paperwork, not more time to pay. Estimated tax owed is still due on the April deadline.
When is the IRA contribution deadline?
Contributions for a tax year can be made until that year’s filing deadline — typically April 15 of the following year, not December 31.
Sources
- IRS published filing and payment deadlines. Verify current-year dates at IRS.gov — deadlines occasionally shift for disasters or holidays.
Educational reference, not tax advice. Compiled July 2026.