The primary US federal tax filing deadline for individuals is April 15. Those living abroad receive an automatic extension to June 15, and anyone can request a filing extension to October 15. Importantly, an extension to file is not an extension to pay; any taxes owed must be paid by April 15 to avoid penalties.
Key Tax Deadlines to Mark.
Filing deadlines may shift slightly if the 15th falls on a weekend or legal holiday.
- April 15, 2026: Deadline for individuals (Form 1040), C-Corporations (Form 1120), and the Foreign Bank and Financial Accounts (FBAR) report (FinCEN Form 114).
- June 15, 2026: Automatic extension deadline for US citizens and green card holders residing outside the United States.
- October 15, 2026: Final filing deadline for individuals and businesses who filed for an approved six-month extension.
- December 15, 2026: The final extended deadline for expats who secured an additional two-month discretionary tax extension.
New Developments & Considerations:
- Form 1099-K Thresholds: The IRS maintained an earlier reporting rule requiring third-party payment platforms (like PayPal and Venmo) to send a Form 1099-K for taxpayers receiving more than (\$20,000) across more than 200 transactions.
- State Tax Variations: While most states follow the April 15 federal deadline, several states offer varying due dates (e.g., Delaware, Iowa, and New Mexico generally extend to April 30).
- File Early to Avoid Refund Delays: Filing electronically as soon as you have all your documents (W-2s, 1099s) can fast-track your refund, which the IRS issues in less than 21 days in most cases.
- Important Filing Considerations:
- Extensions Don’t Extend Payment Time: If you anticipate owing money and need an extension, use IRS Form 4868 to extend your filing deadline, but be sure to pay your estimated balance by April 15.
- Combat Zone Relief: Members of the Armed Forces serving in designated combat zones are eligible for extended filing and payment timeframes, generally up to 180 days after leaving the zone.
- E-Filing and Official Tools: Track your refund securely using the IRS Where’s My Refund? portal. For authorized e-filing providers and software, check the IRS Free File page to see if your income qualifies you to file federal returns for free.