Why is my deadline June 15?

US citizens and green-card holders living abroad get an automatic 2-month extension — to June 15. Nonresidents with no tax withheld at source also file 1040-NR by June 15.

When is the FBAR deadline?

Technically April 15, but an automatic extension to October 15 applies — no separate request needed.

Do I need to pay tax quarterly?

If you have income with no withholding (self-employment, dividends, rent) and will owe $1,000+ for the year — yes, you need 1040-ES estimated payments, or you may face an underpayment penalty.

Kateryna Dzhevaga·IRS CAA · Authorized IRS e-file Provider·Federal practice (all 50 states)·EN · RU · UK

2026 calendar

US Tax Deadlines — 2026

All the important dates of the year in one place: returns, FBAR, estimated payments, business filings and extensions. Dates already account for weekends.

TL;DR

Key dates: April 15, 2026 — Form 1040 and FBAR; June 15 — for those living abroad; October 15 — extended deadline. Estimated payments: January, April, June and September 15.

📅 Updated: 2026

January 15, 2026

Estimated
Q4 2025 estimated payment (1040-ES)
Final estimated payment for tax year 2025.

March 16, 2026

Business
S-Corp (1120-S) and partnerships (1065)
2025 returns. March 15 is a Sunday, so the deadline is March 16.

April 15, 2026

Individuals
Form 1040 for 2025
File your return or request an extension (Form 4868). Tax owed is still due by this date.
FBAR
FBAR (FinCEN 114)
Automatically extended to October 15 — no separate request needed.
Business
C-Corp (1120)
2025 return for calendar-year corporations.
Estimated
Q1 2026 estimated payment (1040-ES)
First estimated payment for 2026.
Contributions
2025 IRA and HSA contributions
Last day to fund an IRA/HSA so it counts on your 2025 return.

June 15, 2026

Individuals
1040-NR and US citizens abroad
Automatic 2-month extension for those living abroad (and for 1040-NR with no tax withheld at source).
Estimated
Q2 2026 estimated payment (1040-ES)
Second estimated payment for 2026.

September 15, 2026

Estimated
Q3 2026 estimated payment (1040-ES)
Third estimated payment for 2026.
Business
S-Corp / partnerships — extended deadline
Final date for those who filed an extension.

October 15, 2026

Individuals
1040 / 1040-NR — extended deadline
Final date if you requested an extension (Form 4868).
FBAR
FBAR — final deadline
Final date under the automatic extension.
Business
C-Corp — extended deadline
Final date for corporations that requested an extension.

January 15, 2027

Estimated
Q4 2026 estimated payment (1040-ES)
Final estimated payment for 2026 (due January 2027).

What late payment costs at the IRS

If you don't pay tax on time, the IRS charges interest: the rate is the federal short-term rate + 3% and is reset every quarter (about 7% per year in early 2026). Interest compounds daily, plus a separate late-payment penalty of 0.5% per month.

The IRS publishes the current rate quarterly →

Dates account for weekends and federal holidays. State deadlines and special cases may differ — check individually.

Worried about missing a deadline?

I’ll help you file on time or set up an extension — remotely, in Russian.

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FAQ

About 2026 filing deadlines

You can request an automatic extension (Form 4868) to October 15. But that extends filing, not payment: tax owed is still due by April 15, or interest and penalties apply.