Payers: Most other 1099 + 1096 - Paper file (Calendar 2026)
Period: Calendar 2026. To IRS if paper filing is permitted; excludes NEC; from 28 Feb.
Tax Due Dates Calendar
Selected U.S. federal tax filing, payment and reporting dates for October 2026 through December 2027.
Dates depend on tax year, entity, filing extensions and deposit schedule. Filing extensions generally do not extend payment deadlines. Check current IRS tax calendar guidance and any relief that applies to you.
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
| Payers: Most other 1099 + 1096 - Paper file (Calendar 2026) | ||||||
| Partnership / S corp: 1065 / 1120-S + K-1 - extended filing (30 Jun 2026 year-end)Partnership / S corp: 1065 / 1120-S + K-1 - filing (31 Dec 2026 year-end)Monthly payroll tax deposit - Feb 2027 wages | ||||||
| Estate / trust: Form 1041 + K-1 - extended filing (30 Jun 2026 year-end)Payers: Most other Forms 1099 - E-file (Calendar 2026) |
Dates in March
6 datesPartnership / S corp: 1065 / 1120-S + K-1 - extended filing (30 Jun 2026 year-end)
Tax year ended 30 Jun 2026. A timely, valid filing extension is required. 6-month extension; Form 7004.
Partnership / S corp: 1065 / 1120-S + K-1 - filing (31 Dec 2026 year-end)
Tax year ended 31 Dec 2026. 15th of 3rd month.
Monthly payroll tax deposit - Feb 2027 wages
For monthly schedule depositors: federal employment taxes on wages paid in Feb 2027. Semiweekly and $100,000 next-day rules can require earlier deposits. See IRS Publication 15.
Estate / trust: Form 1041 + K-1 - extended filing (30 Jun 2026 year-end)
Tax year ended 30 Jun 2026. A timely, valid filing extension is required. 5.5-month extension; Form 7004. Fiscal-year Form 1041 generally applies to decedents' estates; most trusts use a calendar year.
Payers: Most other Forms 1099 - E-file (Calendar 2026)
Period: Calendar 2026. To IRS electronically; excludes NEC.
