A date on this page is one of two things. Published means the IRS has printed that exact date for this filing season, and the source is named beside it. Moves means the date in the law falls on a weekend or a legal holiday, so the next business day applies — but the edition of the IRS instructions that would confirm the replacement is not out. The current General Instructions for Certain Information Returns are still the 2025 edition.
Paying tax through the year
Nobody withholds anything from a 1099, so the year is paid in four pieces. These four are published and exact.
| Date | What is due | Status |
|---|---|---|
| 15 April 2026 Wednesday |
1st estimated tax payment Covers 1 January to 31 March. Quarterly estimated tax calculator |
Published
IRS Form 1040-ES (2026) |
| 15 June 2026 Monday |
2nd estimated tax payment Covers 1 April to 31 May — two months, not three. Quarterly estimated tax calculator |
Published
IRS Form 1040-ES (2026) |
| 15 September 2026 Tuesday |
3rd estimated tax payment Covers 1 June to 31 August. Quarterly estimated tax calculator |
Published
IRS Form 1040-ES (2026) |
| 15 January 2027 Friday |
4th estimated tax payment Covers 1 September to 31 December. You can skip it if you file the return by 1 February 2027 and pay everything with it. Quarterly estimated tax calculator |
Published
IRS Form 1040-ES (2026) |
| 1 March 2027 Monday |
Farmers and fishermen: file and pay instead If at least two-thirds of gross income for 2025 or 2026 came from farming or fishing, filing the 2026 return and paying in full by this date means no estimated payments were required at all. Schedule F · Read the rule |
Published
IRS Form 1040-ES (2026) |
What should reach you
The forms a payer owes you. If one is late or wrong, the deadline is what you measure it against.
| Date | What is due | Status |
|---|---|---|
| 31 January 2027 Sunday |
Most 1099s furnished to you 1099-NEC, 1099-K and the rest of the January set. Form 1099-NEC |
Moves
31 January 2027 is a Sunday, so the next business day applies. The IRS has not published the 2027 date; its own Form 1040-ES (2026) uses 1 February 2027 for filing a return in the same week. IRS General Instructions for Certain Information Returns |
| 15 February 2027 Monday |
Broker and real estate forms furnished to you 1099-B, 1099-DA, 1099-S, and 1099-MISC reporting certain boxes. Form 1099-B |
Moves
15 February 2027 is the third Monday of February, which is Washington's Birthday — a legal holiday for this purpose. The next business day applies, and the IRS has not published the 2027 date. IRS General Instructions for Certain Information Returns |
If you paid anybody
The year you hire somebody, January stops being a month where forms only arrive.
| Date | What is due | Status |
|---|---|---|
| 31 January 2027 Sunday |
1099-NEC to the contractor and to the IRS One date covers both copies. There is no later date for the IRS copy the way there is for other forms. Form 1099-NEC · Read the rule |
Moves
31 January 2027 is a Sunday, so the next business day applies. IRS Instructions for Forms 1099-MISC and 1099-NEC |
| 28 February 2027 Sunday |
Other 1099s to the IRS, on paper Only if you are filing fewer than ten information returns in total. |
Moves
28 February 2027 is a Sunday, so the next business day applies. IRS General Instructions for Certain Information Returns |
| 31 March 2027 Wednesday |
Other 1099s to the IRS, electronically Required once you file ten or more information returns of all types counted together. Read the rule |
Published
IRS General Instructions for Certain Information Returns |
The return itself
Where every figure on this site ends up.
| Date | What is due | Status |
|---|---|---|
| 15 April 2027 Thursday |
Form 1040 for tax year 2026 With Schedule C, Schedule SE and whatever else the year needed. Schedule C |
Moves
15 April 2027 is a Thursday and does not move on its own. The IRS has not published the 2027 calendar, and District of Columbia Emancipation Day has moved this date in other years. IRS Publication 509 — Tax Calendars |
The rule that moves them
“Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that isn't a Saturday, Sunday, or legal holiday.”
Which makes the list of legal holidays part of the answer. Publication 509 prints 2026:
- New Year's Day (January 1)
- Birthday of Martin Luther King, Jr. (January 19)
- Washington's Birthday (February 16)
- District of Columbia Emancipation Day (April 16)
- Memorial Day (May 25)
- Juneteenth National Independence Day (June 19)
- Independence Day observed (July 3)
- Labor Day (September 7)
- Indigenous Peoples' Day (October 12)
- Veterans Day (November 11)
- Thanksgiving Day (November 26)
- Christmas Day (December 25)
The 2027 list is not published. That is the whole reason 5 dates on this page say Moves instead of naming a replacement — and the reason this page will be updated rather than left to age.
This is educational material, not tax advice. Deadlines differ for fiscal-year filers, for people abroad, and in disaster areas the IRS postpones them by announcement.