IRS Publication 509 – Tax Calendars – In the world of federal taxes, staying on top of deadlines is crucial to avoid penalties, interest charges, and unnecessary stress. IRS Publication 509, also known as Tax Calendars, is an essential resource that outlines key due dates for filing tax forms, making payments, and fulfilling other obligations under U.S. tax law. Updated annually, the 2026 edition provides a structured 12-month overview divided into quarters, making it easier for individuals, businesses, and employers to comply with requirements. Whether you’re a self-employed professional, a small business owner, or managing payroll, this guide breaks down everything you need to know about Publication 509 for 2026.
What is IRS Publication 509?
IRS Publication 509 serves as a comprehensive tax calendar guide, primarily aimed at employers but useful for all taxpayers. It includes three main calendars:
- General Tax Calendar: Covers due dates for most individuals and businesses, such as filing income tax returns and making estimated payments.
- Employer’s Tax Calendar: Focuses on employment-related taxes, including withholding, Social Security, Medicare, and FUTA (Federal Unemployment Tax Act).
- Excise Tax Calendar: Details obligations for excise taxes, like those on fuel, environmental items, wagering, and heavy vehicle use.
The publication automatically adjusts dates for weekends, Sundays, and legal holidays (primarily those observed in the District of Columbia), so you don’t have to calculate them yourself. It also references related IRS publications, such as Publication 15 for employment tax deposits and Publication 510 for excise taxes. For the latest updates, including any post-publication changes due to legislation, visit IRS.gov/Pub509.
Key reminders from the 2026 edition include using Form 1099-NEC for nonemployee compensation, Form 1040-SR for seniors born before January 2, 1961, and accessing the online IRS Tax Calendar at IRS.gov/TaxCalendar (available in English, Spanish, and Chinese).
How to Use the Tax Calendars in Publication 509?
Publication 509 is designed for ease of use. It emphasizes electronic filing and payments through systems like EFTPS (Electronic Federal Tax Payment System) or IRS Direct Pay to ensure timely compliance. For fiscal-year taxpayers (whose tax year doesn’t end on December 31), adjust the calendars by shifting quarters based on your fiscal year-end. For example, if your fiscal year ends on June 30, your “first quarter” aligns with July-September.
Legal holidays in 2026 that may shift deadlines include New Year’s Day (January 1), Martin Luther King Jr. Day (January 19), Washington’s Birthday (February 16), Emancipation Day (April 16), Memorial Day (May 25), Juneteenth (June 19), Independence Day (July 3 observed), Labor Day (September 7), Columbus Day (October 12), Veterans Day (November 11), Thanksgiving (November 26), and Christmas (December 25). If a due date falls on a holiday, it’s typically moved to the next business day, with exceptions for certain excise tax deposits.
Using private delivery services (PDS) like FedEx or UPS can count as timely filing if they’re IRS-designated—check IRS.gov/PDS for the list.
Key Dates from the General Tax Calendar for 2026
The General Tax Calendar applies to most taxpayers and includes deadlines for income tax filings and estimated payments. Here’s a breakdown by quarter:
| Date | Obligation |
|---|---|
| January 15 | Final 2025 estimated tax payment (or file 2025 return by February 2 to avoid penalty); farmers/fishermen pay 2025 estimated tax. |
| February 2 | Furnish 2025 Forms 1099 (e.g., for interest, dividends, nonemployee compensation). |
| March 16 | Partnerships file 2025 Form 1065 and provide K-1s; S corporations file 2025 Form 1120-S and file Form 2553 for 2026 S election. |
| April 15 | File 2025 Form 1040/1040-SR; pay first 2026 estimated tax; corporations file 2025 Form 1120. |
| June 15 | Pay second 2026 estimated tax; U.S. citizens abroad file 2025 returns. |
| September 15 | Pay third 2026 estimated tax; extended partnerships/S corps file 2025 returns. |
| October 15 | Extended individual/corporate 2025 returns due. |
| December 15 | Corporations deposit fourth 2026 estimated tax. |
For fiscal years, Form 1040 is due the 15th day of the 4th month after year-end, with extensions via Form 4868. Estimated payments follow the 15th of the 4th, 6th, 9th, and following January.
Employer’s Tax Calendar: Payroll and Employment Deadlines
This calendar focuses on withholding and employment taxes. Semiweekly depositors follow a specific schedule (e.g., payroll on Wednesday-Friday due the following Wednesday). Monthly depositors pay by the 15th of the next month.
| Date | Obligation |
|---|---|
| February 2 | Furnish 2025 W-2s to employees; file Forms 941 (Q4 2025), 940, 943, 944, 945. |
| April 30 | File Form 941 for Q1 2026; deposit FUTA if over $500. |
| July 31 | File Form 941 for Q2 2026; deposit FUTA if over $500; file Form 5500 for employee plans. |
| November 2 | File Form 941 for Q3 2026; deposit FUTA if over $500. |
If deposits are made timely and in full, filing deadlines extend (e.g., Form 941 to May 11 for Q1).
Excise Tax Calendar: Specialized Obligations
For businesses dealing with excise taxes, deadlines are quarterly or monthly.
| Date | Obligation |
|---|---|
| January 29 | Deposit regular method excise taxes for first 15 days of January. |
| April 30 | File Form 720 for Q1 2026; file Form 730 for March wagers; file Form 2290 for March vehicles. |
| July 1 | File Form 11-C for wagering occupational tax. |
| July 31 | File Form 720 for Q2 2026 (including PCOR fee). |
| October 30 | File Form 720 for Q3 2026. |
Heavy vehicle use tax (Form 2290) is due the last day of the month after first use, with the tax period running July 1-June 30. Special rules apply in September for deposits.
Tips for Staying Compliant in 2026
- Go Electronic: Use EFTPS for deposits to avoid penalties—same-day wires for large amounts.
- Avoid Penalties: Late filings or payments can lead to interest and penalties; intentional failures may result in criminal charges.
- Get Help: Free resources include VITA/TCE programs, the Tax Withholding Estimator, and the Taxpayer Advocate Service (877-777-4778).
- Protect Yourself: Obtain an IP PIN to prevent identity theft and report issues at IRS.gov/IdentityTheft.
For the full details, download the official PDF from IRS.gov or consult a tax professional. By following Publication 509, you’ll navigate 2026 tax deadlines with confidence.