The Internal Revenue Service (IRS) has announced that it will begin accepting and processing 2025 federal income tax returns for the 2026 tax filing season on January 26.
Here are the key dates and deadlines for the 2026 tax filing season for businesses and individual tax filers that need to be noted before April 15.
Read more: New IRS tax deductions for 2026: Here’s what you need to know
Key IRS filing dates and deadlines
Tax deadlines for individual filers
Important tax dates for individual filers, including employees, retirees, independent contractors, gig workers, and self-employed people, are as follows:
- The final quarterly payment for the 2025 tax year 2025 was due on January 15. This is for self-employed people or people who have other income without any tax withholding who make quarterly estimated tax payments.
- The start of tax season is January 26. This is the date on which federal tax returns for the 2025 tax year will be accepted and processed by the IRS.
- Employers must submit W-2 forms, and independent contractor, gig worker, or self-employed person must send 1099 forms by February 2. The IRS mandates that all employers provide you a W-2 no later than January 31 after the end of the tax year to guarantee that you can finish your tax return on time.
- The last date to reclaim your exemption from withholding is February 16. You must reapply by this date if you filed a Form W-4 to request an exemption from your employer’s withholding taxes from your paycheck in the previous year.
- If you turned 73 in 2025, the required minimum distribution is due on April 1.
- Every year, April 15 is the tax deadline; however, if it falls on a weekend or holiday, it may be postponed.
- The deadline for filing Form 4868, which requests an extension to file your individual income tax return, is also April 15. Make sure you submit an extension request if you won’t be prepared to file your tax return by tax day. This will allow you to postpone filing a completed return until October 15, 2026.
Read more: Here’s what you need to know about the IRS car tax deduction
Tax deadlines for businesses
The deadline for businesses to file tax returns is the 15th day of the third or fourth month of the firm’s year, which can be either the calendar year or a fiscal year if the company has chosen one.
The deadline is extended to the following business day if it falls on a Saturday, Sunday, or legal holiday.
The deadline for filing taxes for partnerships and S corporations is typically March 15.
If a C corporation is a calendar-year business, it must submit Form 1120 by April 15. They must file a tax return by the 15th day of the fourth month after the end of the tax year if the company follows a fiscal year.