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PRODID:-//Rule Calculator//Tax Deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:US federal tax deadlines
X-WR-TIMEZONE:America/New_York
BEGIN:VEVENT
UID:extended-1040-2025@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:Extended 2025 individual return
DESCRIPTION:The last day for anyone who filed Form 4868 in April. An extens
 ion moved the filing date only — tax owed has been accruing interest and
  a 0.5% monthly late-payment penalty since 15 April.
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TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Extended 2025 individual return in one week
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END:VEVENT
BEGIN:VEVENT
UID:estimated-2027-01-15@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270115
DTEND;VALUE=DATE:20270116
SUMMARY:Fourth quarter 2026 estimated tax payment
DESCRIPTION:Covers income earned 1 September to 31 December 2026. Pay this 
 if you expect to owe $1\,000 or more when you file and your withholding wi
 ll not cover 90% of this year's tax or 100% of last year's — 110% if you
 r AGI was over $150\,000.
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BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Fourth quarter 2026 estimated tax payment in one week
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:w2-1099-2026@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:W-2 and 1099-NEC to recipients and to the government
DESCRIPTION:One date for both copies\, unlike most information returns. The
  penalty for filing one late runs in three steps — corrected within 30 d
 ays\, corrected by 1 August\, and after that — and is charged per form a
 nd per copy\, so a single missed contractor is counted twice. The amounts 
 are indexed each year. Moved from 2027-01-31 because that date is a Sunday
 .
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BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:W-2 and 1099-NEC to recipients and to the government in one wee
 k
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:other-1099-2026@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270216
DTEND;VALUE=DATE:20270217
SUMMARY:1099-B\, 1099-S and certain 1099-MISC to recipients
DESCRIPTION:Broker statements and real estate proceeds get two extra weeks 
 over the 1099-NEC\, which is why a brokerage 1099 arrives after everything
  else. Moved from 2027-02-15 because that date is Presidents' Day.
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BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:1099-B\, 1099-S and certain 1099-MISC to recipients in one week
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:partnership-scorp-2026@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270315
DTEND;VALUE=DATE:20270316
SUMMARY:Partnership and S corporation returns
DESCRIPTION:A month before the individual deadline\, because the K-1s these
  produce are what the partners need to file their own returns. The late-fi
 ling penalty is charged per partner or shareholder per month\, whether or 
 not the entity owes a cent of tax\, so a four-partner firm accrues it four
  times over.
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BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Partnership and S corporation returns in one week
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:individual-2026@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270415
DTEND;VALUE=DATE:20270416
SUMMARY:Tax Day: 2026 individual return\, first 2027 estimated payment\, IR
 A and HSA contributions
DESCRIPTION:Four things fall on one day: the 2026 return\, the first estima
 ted payment for 2027\, the last day to put money in an IRA or HSA for the 
 2026 tax year\, and the calendar-year C corporation return.
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Tax Day: 2026 individual return\, first 2027 estimated payment\
 , IRA and HSA contributions in one week
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:estimated-2027-06-15@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20270615
DTEND;VALUE=DATE:20270616
SUMMARY:Second quarter 2027 estimated tax payment
DESCRIPTION:Covers income earned 1 April to 31 May 2027. Pay this if you ex
 pect to owe $1\,000 or more when you file and your withholding will not co
 ver 90% of this year's tax or 100% of last year's — 110% if your AGI was
  over $150\,000.
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Second quarter 2027 estimated tax payment in one week
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:extended-1040-2026@rulecalculators.com
DTSTAMP:20261001T000000Z
DTSTART;VALUE=DATE:20271015
DTEND;VALUE=DATE:20271016
SUMMARY:Extended 2026 individual return
DESCRIPTION:Six months past Tax Day\, and the last one. There is no further
  extension for a domestic filer.
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BEGIN:VALARM
TRIGGER:-P7D
ACTION:DISPLAY
DESCRIPTION:Extended 2026 individual return in one week
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