Navigating tax season can be stressful, but knowing the key tax deadlines for 2026 can save you time, penalties, and headaches. From Forms 1099s to the 945, and Forms 1042-S to the Form 1042, staying on top of filing dates ensures compliance and keeps your business running smoothly.
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When are 2026 IRS Tax Filing Deadlines?
| Form | Purpose / Description | Recipient Copy Due | IRS Filing (Paper) | IRS Filing (Electronic) |
|---|---|---|---|---|
| 1099-DA | Reports digital asset transactions (sales, exchanges, transfers) | Feb 15, 2026 | Feb 28, 2026 | Mar 31, 2026 |
| 1099-DIV | Dividends and distributions | Jan 31, 2026 | Feb 28, 2026 | Mar 31, 2026 |
| 1099-INT | Interest income | Jan 31, 2026 | Feb 28, 2026 | Mar 31, 2026 |
| 1099-MISC | Miscellaneous income payments (rent, royalties, prizes, etc.) | Jan 31, 2026 | Feb 28, 2026 | Mar 31, 2026 |
| 1099-NEC | Nonemployee compensation | Jan 31, 2026 | Jan 31, 2026 | Jan 31, 2026 |
| 1099-K | Third-party payment transactions (TPSOs) | Jan 31, 2026 | Feb 28, 2026 | Mar 31, 2026 |
| 1099-B | Proceeds from broker and barter exchange transactions | Feb 15, 2026 | Feb 28, 2026 | Mar 31, 2026 |
| 1042-S | U.S. source income subject to withholding (foreign persons) | Mar 16, 2026 | Mar 16, 2026 | Mar 16, 2026 |
| 1042 | Annual withholding tax return for U.S. source payments to foreign persons | — | Mar 16, 2026 | Mar 16, 2026 |
| 945 | Annual return of withheld federal income tax (non-payroll payments, backup withholding) | — | Jan 31, 2026 | Jan 31, 2026 |
Note: If a due date falls on a weekend or federal holiday, the deadline extends to the next business day.
How to file tax extension?
If you’re planning for year-end reporting, understanding extension forms is essential. Form 8809 allows filers to request a 30-day IRS filing extension for information returns (with a second extension only in exceptional cases), though it doesn’t extend recipient deadlines. Form 15397, offers a 30-day extension specifically for furnishing recipient statements like Forms 1099 and 1042-S, but not for IRS filing.
Meanwhile, Form 7004 provides an automatic six-month extension for Form 1042 and other business returns, though taxes must still be paid on time. Each form carries unique requirements, timing rules, and best-practice recommendations — and you can access the full breakdown in our free comprehensive Year-End Reporting Guide.
