Federal Tax Deadline 2026: When Are Taxes Due?
The federal tax deadline for 2025 returns is April 15, 2026. Whether you are filing as an individual, running a small business or managing quarterly estimated payments, your due dates depend on your filing type.
This guide covers every federal tax deadline for the 2025 tax year, how to request a tax extension and what might cause the tax due date to change.
2025 Tax Year Deadlines
| Filing Type | Deadline | Form |
|---|---|---|
| S-Corp and Partnership Returns | March 16, 2026 | 1120-S / 1065 |
| Individual Tax Return | April 15, 2026 | 1040 |
| Tax Extension Request | April 15, 2026 | 4868 |
| Q1 Estimated Tax Payment | April 15, 2026 | 1040-ES |
| Out-of-Country / Expat Filers | June 15, 2026 | 1040 |
| Q2 Estimated Tax Payment | June 15, 2026 | 1040-ES |
| Q3 Estimated Tax Payment | September 15, 2026 | 1040-ES |
| Extended Return Deadline | October 15, 2026 | 1040 |
Individual Federal Tax Deadline
For most individual filers, the federal tax deadline is April 15, 2026. This is the last day to file your 2025 Form 1040, pay any taxes you owe or request an extension of time to file.
The April 15 date is set by federal law and applies to the majority of U.S. taxpayers: employees, retirees, freelancers and gig workers. The deadline shifts to the next business day when April 15 falls on a weekend or federal holiday. For the 2025 tax year, April 15 falls on a Wednesday, so no adjustment is needed.
April 15 is also the deadline to make IRA and HSA contributions for the 2025 tax year, and the due date for your first quarter 2026 estimated tax payment if you pay quarterly.
Ready to file your 2025 federal return? File your Form 1040 electronically with E-file.com.
Business and Self-Employed Tax Deadlines
Business filers and self-employed individuals have several deadlines throughout the year beyond the April 15 personal tax date.
S corporations and partnerships that use the calendar year as their fiscal year must file earlier than individual filers. For the 2025 tax year, the deadline for Form 1120-S (S-corporations) and Form 1065 (partnerships) is March 16, 2026, which is the 15th day of the third month following the end of the fiscal year, adjusted because March 15 falls on a Sunday.
Self-employed individuals, freelancers, independent contractors and anyone whose income is not subject to withholding are generally required to make quarterly estimated tax payments throughout the year. For the 2025 tax year, the estimated payment schedule is as follows:
| Payment | Due Date | Period Covered |
|---|---|---|
| Q1 2026 | April 15, 2026 | January – March 2026 |
| Q2 2026 | June 15, 2026 | April – May 2026 |
| Q3 2026 | September 15, 2026 | June – August 2026 |
| Q4 2025 | January 15, 2026 | September – December 2025 |
To request an extension for business returns, file IRS Form 7004 by the original due date.
How to Request a Tax Extension
To request an individual income tax return extension, file IRS Form 4868 by April 15, 2026. You can file Form 4868 electronically through E-file.com, on the IRS website or mail a paper form to the IRS. The extension is automatic and the IRS does not require a reason; approval is not something you wait to receive. As long as Form 4868 is filed on time, your new deadline is October 15, 2026.
Note that any taxes you owe are still due on April 15, 2026. If you pay late, the IRS will charge a failure-to-pay penalty and interest on the unpaid balance, regardless of whether your extension was approved. If you requested an extension but do not file by October 15, 2026, the IRS will treat your return as late from the original April 15 deadline.
Need more time? File your extension today. Request your automatic six-month extension by filing Form 4868 electronically through E-file.com.
What Can Change the Tax Deadline?
The federal tax deadline of April 15 is fixed by law, but it can shift in a few specific circumstances. Weekends and federal holidays are the most common causes. When April 15 falls on a Saturday, Sunday, or a federally observed holiday, the deadline moves to the next business day.
Note that filing extensions may move your personal filing deadline to October 15, but they do not move your payment deadline. Amended returns (Form 1040-X) do not have a standard filing deadline, but you must file within three years of the original return's due date to claim a refund.
Federally declared disasters can also trigger automatic deadline extensions for affected taxpayers. When the president declares a federal disaster, the IRS typically extends both filing and payment deadlines for individuals and businesses in the affected area. The IRS publishes current disaster relief extensions on its website.
Frequently Asked Questions
When are federal taxes due in 2026?
The federal tax deadline for 2025 individual income tax returns is April 15, 2026. This is the last day to file Form 1040, pay any taxes owed, or submit Form 4868 to request an extension. If you file an extension, your new filing deadline is October 15, 2026.
What is the deadline to file a tax extension in 2026?
The deadline to request a tax extension is April 15, 2026, which is the same as the Federal filing deadline. File IRS Form 4868 by that date to move your filing deadline to October 15, 2026.
Remember that an extension gives you more time to file your return, but it does not give you more time to pay. Any taxes owed are still due April 15. Paying late will result in a failure-to-pay penalty and interest on the unpaid balance.
Are state and federal tax deadlines the same?
Most states that have a personal income tax set their filing deadline to match the federal April 15 date, but there are exceptions. Some states have different deadlines, different extension rules or different forms. A handful of states have no personal income tax at all. You should verify your specific state deadline directly with your state tax authority.
What happens if I miss the tax deadline?
If you miss the April 15 filing deadline and owe taxes, the IRS will assess two separate penalties. The failure-to-file penalty is 5% of your unpaid taxes for each month or partial month your return is late, up to a maximum of 25%. The failure-to-pay penalty is 0.5% of unpaid taxes per month, also capped at 25%. When both penalties apply in the same month, the combined charge is 5%. If your return is more than 60 days late, a minimum penalty applies: the lesser of $525 or 100% of the tax owed.