Skip to content
English - United States
Get Support
  • There are no suggestions because the search field is empty.

Federal income tax deadlines for individuals

When your personal federal return and payment are due, and how the filing extensions work.

Your 2026 Form 1040, and any tax it shows, is due Thursday, April 15, 2027. Filing Form 4868 moves the filing date to October 15, 2027; the payment date stays April 15. An extended 2025 return is due Thursday, October 15, 2026.

Last reviewed September 23, 2026 · Tax year 2026 · Federal

A calendar-year return is due on April 15 of the following year, and the tax it shows is due the same day, whether or not you extend the time to file. For a 2026 return, that day is Thursday, April 15, 2027.

The dates

  • Return filed on extension. Tax year: 2025. Due: Thursday, October 15, 2026.
  • Return and any balance due. Tax year: 2026. Due: Thursday, April 15, 2027.
  • Return, if you live and work abroad. Tax year: 2026. Due: Tuesday, June 15, 2027.
  • Return filed on extension. Tax year: 2026. Due: Friday, October 15, 2027.

When a due date falls on a Saturday, Sunday or legal holiday, filing or paying on the next business day is on time. None of these dates does.

The six-month extension

Form 4868 gives you an automatic six more months to file, as long as you send it by the original due date and show an estimate of the tax you owe. For a 2026 return, file Form 4868 by April 15, 2027, and the return is then due October 15, 2027. Six months is the most the IRS can give, except to taxpayers who are abroad.

The extension covers the paperwork only. It does not extend the time to pay, so tax unpaid after April 15 runs up interest and a late-payment penalty. How that works is in An extension gives you more time to file, not to pay.

If you extended your 2025 return, it is due Thursday, October 15, 2026. Missing that date generally brings a failure-to-file penalty of 5% of the tax left unpaid on the April due date, for each month or part of a month the return is late, up to 25%.

Living and working abroad

If you are a U.S. citizen or resident living outside the United States and Puerto Rico with your main place of business or post of duty outside them too, or you are on military duty outside them, your return is due June 15 instead of April 15. You attach a statement to the return saying which of the two applies. The IRS also lets you pay by June 15, but it charges interest on any tax not paid by April 15. Filing Form 4868 by June 15 adds four more months, to October 15.

Disaster postponements

After a federally declared disaster, a significant fire, or a terrorist or military action, the IRS can postpone filing and payment deadlines for affected taxpayers by up to one year, and it announces each postponement with the areas it covers.

Florida

Florida has no personal income tax, so an individual living in Florida files no Florida income tax return.

Estimated tax payments for 2026 follow their own four dates, set out in Estimated tax due dates and how much to pay.

Sources

  1. IRC § 6072, time for filing income tax returns
  2. IRC § 6151, time and place for paying tax shown on returns
  3. IRC § 6081, extension of time for filing returns
  4. Treas. Reg. § 1.6081-4, automatic extension of time for filing individual income tax return
  5. Treas. Reg. § 1.6081-5, extensions of time for certain taxpayers outside the United States
  6. IRC § 7503, time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
  7. IRC § 7508A, postponement of deadlines for federally declared disasters and other events
  8. IRC § 6651, failure to file tax return or to pay tax
  9. IRS, When to file
  10. IRS, About Form 4868, Application for Automatic Extension of Time to File
  11. IRS, U.S. citizens and resident aliens abroad, automatic 2-month extension of time to file
  12. IRS Publication 509 (2026), Tax Calendars
  13. Florida Constitution, art. VII, § 5 (no tax on the income of natural persons)

This article is general educational information, not tax, legal, or accounting advice, and does not create a client relationship. Tax law changes and depends on your specific facts. Information is current as of September 23, 2026 for tax year 2026; verify before acting. Consult a qualified CPA, EA, or attorney about your situation.

Still need help? Ask in the client portal or email support@kfmus.com.