2026 IRS Second Quarter Tax Deadline Calendar

2026 Second Quarter IRS Tax Deadline Calendar

Timely Reminders for Payroll and Tax Compliance

April 2026

Date	Description	Add to Calendar
4/1/2026	Deposit payroll tax for payments on March 25-27 if the semiweekly deposit rule applies.
4/3/2026	Deposit payroll tax for payments on March 28-31 if the semiweekly deposit rule applies.
4/8/2026	Deposit payroll tax for payments on April 1-3 if the semiweekly deposit rule applies.
4/10/2026	Deposit payroll tax for payments on April 4-7 if the semiweekly deposit rule applies.
4/10/2026	Employers: Employees are required to report to you tips of $20 or more earned during March.
4/15/2026	Deposit payroll tax for payments on April 8-10 if the semiweekly deposit rule applies.
4/15/2026	Individuals: File Form 1040 or 1040SR and pay any tax due. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2025 estimated tax. Use Form 1040-ES.
4/15/2026	If paid cash wages of $2,800 or more in 2025 to a household employee, file Schedule H (Form 1040). If required to file Form 1040 or Form 1040-SR, file Schedule H with the return and report any household employment taxes. Report any FUTA tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Report any income tax you withheld for your household employees.
4/15/2026	Social security, Medicare, and withheld income tax: Deposit tax for payments made in March if the monthly deposit rule applies.
4/15/2026	Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
4/15/2026	File Forms 990-T (Section 401(a) or 408(a) trusts) or Form 1120-POL for years ending 12/31/24.
4/15/2026	Corporations: File Form 1120 for calendar year and pay any tax due. For automatic 6-month extension, file Form 7004. Deposit estimated tax, see Pub. 542 and EFTPS.
4/15/2026	Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.
4/15/2026	Individuals and calendar year-end Entities: File Form 3520. For automatic 6-month extension, file an income tax return extension: Form 4868 for individuals or Form 7004 for entities.
4/15/2026	Form 1120-F filers: Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation. Please see instructions.
4/15/2026	Nonresident alien individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR. For an automatic 6-month extension, file Form 4868.
4/15/2026	Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
4/17/2026	Withholding Agent: File Forms 1042-S if you timely requested a 30-day extension. Furnish Forms 1042-S to recipients if you timely requested a 30-day extension.
4/22/2026	Deposit payroll tax for payments on April 15-17 if the semiweekly deposit rule applies.
4/24/2026	Deposit payroll tax for payments on April 18-21 if the semiweekly deposit rule applies.
4/29/2026	Deposit payroll tax for payments on April 22-24 if the semiweekly deposit rule applies.
4/30/2026	File Form 720 for the first quarter.
4/30/2026	File Form 2290 and pay the tax on vehicles first used in March.
4/30/2026	Employers: File Form 941 for the first quarter.
4/30/2026	Deposit FUTA tax owed through March if more than $500.
4/30/2026	File Form 730 and pay the tax on wagers accepted during March.

May 2026

Date	Description	Add to Calendar
5/1/2026	Deposit payroll tax for payments on April 25-28 if the semiweekly deposit rule applies.
5/6/2026	Deposit payroll tax for payments on April 29-May 1 if the semiweekly deposit rule applies.
5/8/2026	Deposit payroll tax for payments on May 2-5 if the semiweekly deposit rule applies.
5/11/2026	Employers: Employees are required to report to you tips of $20 or more earned during April.
5/11/2026	File Form 941 for the first quarter if you timely deposited all required payments.
5/13/2026	Deposit payroll tax for payments on May 6-8 if the semiweekly deposit rule applies.
5/15/2026	Deposit payroll tax for payments on May 9-12 if the semiweekly deposit rule applies.
5/15/2026	Social security, Medicare, and withheld income tax: Deposit tax for payments made in April if the monthly deposit rule applies.
5/15/2026	File Forms 990, 990-EZ, 990-PF, 990-N, 990-BL, 990-T (Trusts other than section 401(a) or 408(a) trusts), 4720, or 8868 for years ending 12/31/24.
5/15/2026	File Form 8886-T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction).
5/15/2026	File Form 8038, 8038-B, 8038-G, 8038-TC for bonds issued in January/February/March 2025.
5/20/2026	Deposit payroll tax for payments on May 13-15 if the semiweekly deposit rule applies.
5/22/2026	Deposit payroll tax for payments on May 16-19 if the semiweekly deposit rule applies.
5/28/2026	Deposit payroll tax for payments on May 20-22 if the semiweekly deposit rule applies.
5/29/2026	Deposit payroll tax for payments on May 23-26 if the semiweekly deposit rule applies.

June 2026

Date	Description	Add to Calendar
6/1/2026	File Form 730 and pay the tax on wagers accepted during April.
6/1/2026	File Form 2290 and pay the tax for vehicles first used during April.
6/3/2026	Deposit payroll tax for payments on May 27-29 if the semiweekly deposit rule applies.
6/5/2026	Deposit payroll tax for payments on May 30-June 2 if the semiweekly deposit rule applies.
6/10/2026	Employers: Employees are required to report to you tips of $20 or more earned during May.
6/10/2026	Deposit payroll tax for payments on June 3-5 if the semiweekly deposit rule applies.
6/12/2026	Deposit payroll tax for payments on June 6-9 if the semiweekly deposit rule applies.
6/15/2026	Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For automatic extension of 4 months file form 4868 and deposit estimated tax.
6/15/2026	Individuals: Pay the second installment of 2026 estimated tax. Use Form 1040-ES.
6/15/2026	Corporations: Deposit the second installment of your 2026 estimated tax, see Pub. 542 and EFTPS.
6/15/2026	Social security, Medicare, and withheld income tax. Deposit tax for payments made in for May if the monthly deposit rule applies.
6/16/2026	Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.
6/16/2026	Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
6/16/2026	Nonresident alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR. For an automatic extension, file Form 4868.
6/17/2026	Individuals living outside the U.S.: File Form 3520. For automatic 4-month extension, file an income tax return extension, Form 4868.
6/17/2026	Deposit payroll tax for payments on June 10-12 if the semiweekly deposit rule applies.
6/17/2026	Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.
6/22/2026	Deposit payroll tax for payments on June 13-16 if the semiweekly deposit rule applies.
6/24/2026	Deposit payroll tax for payments on June 17-19 if the semiweekly deposit rule applies.
6/26/2026	Deposit payroll tax for payments on June 20-23 if the semiweekly deposit rule applies.
6/30/2026	File Form 730 and pay the tax on wagers accepted during May.
6/30/2026	File Form 2290 and pay the tax for vehicles first used during May.

2026 IRS Tax Deadline Calendars

First Quarter Deadlines Second Quarter Deadlines Third Quarter Deadlines Fourth Quarter Deadlines

Disclaimer: This IRS deadline calendar is provided for general informational purposes only and is based on publicly available guidance from the Internal Revenue Service’s Second Quarter Tax Calendar. While every effort has been made to accurately reflect IRS-published deadlines, tax laws, filing requirements, and due dates may change, vary by taxpayer situation, or be affected by weekends, federal holidays, disaster relief, or IRS administrative updates. This calendar does not constitute tax, legal, or accounting advice, and should not be relied upon as a substitute for professional guidance. Users are responsible for confirming all deadlines and obligations directly with the IRS or a qualified tax professional based on their specific business structure, filing method, and jurisdiction.

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Article Index

TL;DR: The Fiscal Architecture of Q2 2026
The Regulatory Framework of Tax Deposits
April 2026: The Compliance Apex
May 2026: Exempt Organizations and Continuity
June 2026: Estimates, International, and Q2 Closure
State and Local Compliance Deep Dive
Strategic Implications of the OBBB in Q2 2026
Q2 2026 Master Compliance Calendar

TL;DR: The Fiscal Architecture of Q2 2026

The 2026 Q2 IRS Tax Deadlines represent a critical convergence of fiscal responsibilities for U.S. taxpayers. This period blends the retrospective closure of the 2025 tax year with the prospective management of 2026 liabilities. Q2 is characterized by significant legislative changes stemming from the "One, Big, Beautiful Bill" (OBBB) enacted in July 2025, which has fundamentally altered the compliance landscape for tip reporting, overtime compensation, and senior deductions.

As practitioners and taxpayers navigate April, May, and June 2026, they face a dual burden: satisfying rigorous Internal Revenue Service (IRS) enforcement mechanisms regarding payroll deposits and information reporting while adapting to new safe harbors. This guide offers an exhaustive examination of the deadlines between April 1, 2026, and June 30, 2026, dissecting the statutory logic underpinning each date and integrating the specific impact of the OBBB on estimated tax calculations.

The Regulatory Framework of Tax Deposits

Before analyzing the specific dates of the 2026 Q2 IRS Tax Deadlines, it is essential to establish the regulatory mechanics that dictate why a deadline falls on a specific day. The tax calendar is the product of statutory formulas found in the Internal Revenue Code (IRC) and Treasury Regulations.

The Semiweekly vs. Monthly Deposit Logic

The backbone of payroll tax compliance is the distinction between Monthly and Semiweekly depositors. This status determines the frequency of deposits for Social Security, Medicare, and withheld federal income taxes.

Depositor Status	Lookback Period Logic (July 1, 2024 - June 30, 2025)	Deposit Schedule
Monthly Depositor	Total tax liability was $50,000 or less.	Deposit taxes accumulated in a calendar month by the 15th day of the following month.
Semiweekly Depositor	Total tax liability exceeded $50,000.	Subject to a rigorous schedule based on the day of the week wages are paid (Wednesday/Friday rule).

The Semiweekly Schedule Mechanics

The term "semiweekly" does not mean deposits are made twice a week; rather, it refers to the two semiweekly periods that divide the week.

Wednesday--Friday Period: If a payday falls on a Wednesday, Thursday, or Friday, the tax liability must be deposited by the following Wednesday.
Saturday--Tuesday Period: If a payday falls on a Saturday, Sunday, Monday, or Tuesday, the tax liability must be deposited by the following Friday.

The $100,000 Next-Day Rule

A critical override is the "Next-Day Rule." If an employer accumulates tax liability of $100,000 or more on any single day during a deposit period, that tax must be deposited by the close of the next business day. If a Monthly depositor triggers this rule, they immediately become a Semiweekly depositor for the remainder of 2026 and all of 2027.

April 2026: The Compliance Apex

April is the most operationally intense month of the tax year, functioning as the closing of the 2025 tax year and the commencement of active compliance for Q2 2026.

Early April Payroll Cycles

The quarter begins with the settlement of liabilities incurred at the end of March:

April 1, 2026 (Wednesday): Deposit payroll tax for payments made on March 25--27.
April 3, 2026 (Friday): Deposit payroll tax for payments made on March 28--31.
April 8, 2026 (Wednesday): Deposit payroll tax for payments made on April 1--3. This covers Q2 2026 wages.
April 10, 2026 (Friday): Deposit payroll tax for payments made on April 4--7. Also, employees must report tips of $20 or more earned during March.

OBBB Implication: With the "No Tax on Tips" provision, accurate reporting on Form 4070 is critical. Failure to report tips to the employer by the 10th of the month may jeopardize the employee's ability to claim the deduction on their Schedule 1-A later.

The April 15 Filing Hub

Wednesday, April 15, 2026, is the statutory deadline for a vast array of returns.

Form/Filing	Requirement	Key Considerations
Individual Income Tax (Form 1040)	File 2025 return or request extension (Form 4868).	Extension is time to file, not pay. Balance due must be paid by April 15 to avoid penalties.
Estimated Tax (Form 1040-ES)	First Installment of 2026 estimated tax due.	Recalculate 2026 liability using OBBB rules. Reduce liability if expecting tax-free tips/overtime.
Household Employment (Schedule H)	File if 2025 cash wages >$2,800 to a single employee.	2026 threshold adjusts to $3,000.
Corporate (Form 1120)	Calendar year C Corps must file or extend.	Foreign corps with U.S. office also file April 15.

Mid-to-Late April: Extensions and Excise

April 17, 2026 (Friday) - Form 1042-S Extended Deadline: Withholding agents who requested a 30-day extension must file Forms 1042-S. This is a "hard" deadline.

April 30, 2026 (Thursday) - The Quarterly Close:

Form 941 (Q1): Employers reconcile deposits for Jan--Mar 2026.
Form 720 (Q1): Quarterly Federal Excise Tax Return.
FUTA Deposit: Required if undeposited FUTA tax liability exceeds $500 for Q1.

May 2026: Exempt Organizations and Continuity

May serves as the primary filing month for calendar-year tax-exempt organizations.

The "Safe Harbor" Filing: Form 941 Extended (May 11)

If an employer has deposited all taxes associated with Form 941 for the first quarter in full and on time, the deadline to file the return is extended from April 30 to May 11, 2026. This 10-day extension allows for internal audits of Q1 data.

The Non-Profit Deadline (May 15)

Form 990 Series: Calendar-year organizations must file Form 990, 990-EZ, or 990-PF.
Form 990-N (e-Postcard): Small organizations must file this electronic notice.
Form 8886-T: Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction.

Note on Memorial Day (May 25): This federal holiday impacts the "Saturday--Tuesday" deposit window for payments made May 23--26, squeezing the administrative window for payroll departments.

June 2026: Estimates, International, and Q2 Closure

June introduces the second major cash outflow event of the year (Q2 estimates) and critical deadlines for international taxpayers.

The June 15 Convergence

While snippets may reference "June 16," for 2026, June 15 is the primary statutory deadline.

Estimated Tax (Second Installment)

The second payment for Tax Year 2026 is due June 15 via Form 1040-ES. Taxpayers should review Q1 actuals; if the OBBB deductions (tips/overtime) were underestimated in Q1, the Q2 payment can be adjusted downward to preserve cash flow. Corporations must also deposit their second installment via Form 1120-W.

International Taxpayers

U.S. Citizens/Residents Abroad: The automatic 2-month extension to file the 2025 Form 1040 expires. File now or request an additional extension to October 15.
Form 1040-NR (No Wages): Nonresident aliens who did not receive wages subject to U.S. withholding must file.

Partnership Withholding

Partnerships keeping books outside the U.S. and Puerto Rico have a filing deadline of June 15 (Forms 8804/8805). Additionally, Form 8813 (Section 1446 withholding tax) is due.

State and Local Compliance Deep Dive

Federal compliance is often mirrored at the state level, but distinct divergences exist.

California Franchise Tax Board (FTB)

California grants an automatic paperless extension to October 15 for filing Form 540, but payment is due April 15. Crucially, California does not follow the federal 25%-per-quarter rule for high-income earners' estimated tax. The required installments are 30% (April 15), 40% (June 15), 0% (September 15), and 30% (January 15). This creates a significant cash flow spike in June.

California EDD and The $500 Next-Day Rule

The EDD is aggressive regarding Personal Income Tax (PIT) withholding. If accumulated state PIT withholding exceeds $500, it must be deposited by the next business day, regardless of federal status. This is a common trap for employers who are Monthly federal depositors but trigger this low threshold.

Los Angeles County Property Tax

The second installment of Secured Property Taxes becomes delinquent at 5:00 PM on April 10, 2026. A 10% penalty is strictly assessed on late payments.

Strategic Implications of the OBBB in Q2 2026

The "One, Big, Beautiful Bill" creates a unique compliance environment.

The Withholding Paradox: Until payroll systems are patched to recognize "qualified overtime," there is a risk of over-withholding. Employees may need to manually adjust W-4s in May to "force" the OBBB benefit into current cash flow.
Estimated Tax Recalibration: Self-employed individuals in service industries should maintain a "reserve" account. Underpaying estimates based on aggressive interpretation of "qualified tips" carries risk if the IRS issues strict guidance later.

Q2 2026 Master Compliance Calendar

This calendar serves as a high-level guide for the 2026 Q2 IRS Tax Deadlines.

Date	Entity	Form/Action	Description
4/1/26	Employer	Deposit	Payroll tax for payments Mar 25--27 (Semiweekly).
4/10/26	Employer	Form 4070	Employee Tip Report for March (Critical for OBBB tracking).
4/10/26	Property Owner	Payment	LA County Property Tax 2nd Installment Delinquency.
4/15/26	Individual	Form 1040	2025 Income Tax Return & Tax Due.
4/15/26	Individual	Form 1040-ES	2026 Estimated Tax Installment #1.
4/15/26	Corp	Form 1120	2025 Calendar Year Return.
4/17/26	Withholding Agent	Form 1042-S	Extended filing deadline (if 30-day ext req).
4/30/26	Employer	Form 941	Q1 2026 Return (Jan--Mar).
5/11/26	Employer	Form 941	Extended deadline if all deposits made timely.
5/15/26	Exempt Org	Form 990	Annual Return for Calendar Year Orgs.
6/15/26	Individual	Form 1040-ES	2026 Estimated Tax Installment #2.
6/15/26	Expats	Form 1040	Filing deadline for US Citizens residing abroad.

Stay Ahead of 2026 Compliance

Navigating the OBBB changes and semiweekly deposit schedules requires precision. Ensure your organization never misses a deadline.

Explore TimeTrex Tax Compliance Tools

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