Calendar

The following is a list of important dates and responsibilities. The dates listed here haven’t been adjusted for Saturdays, Sundays, and legal holidays. Pub. 509, Tax Calendars (for use in 2026), adjusts the dates for Saturdays, Sundays, and legal holidays. See section 11 for information about depositing taxes reported on Form 941, Form 943, Form 944, and Form 945. See section 14 for information about depositing FUTA tax. Due dates for forms required for health coverage reporting aren’t listed here. For these dates, see Pub. 509.

If any date shown next for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. The term “legal holiday” means any legal holiday in the District of Columbia. A statewide legal holiday delays a filing due date only if the IRS office where you’re required to file is located in that state. However, a statewide legal holiday doesn’t delay the due date of federal tax deposits. See Deposits Due on Business Days Only in section 11. For any filing due date, you’ll meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the USPS on or before the due date, or sent by an IRS-designated PDS on or before the due date. See Private Delivery Services (PDSs) under Reminders , earlier, for more information.

Fiscal-year taxpayers. The due dates listed next apply whether you use a calendar or a fiscal year.