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Publication 509
Tax Calendars
For use in
2026
Contents
Introduction . . . . . . . . . . . . . . . . . . 1
Background Information for Using
the Tax Calendars . . . . . . . . . . . 2
General Tax Calendar . . . . . . . . . . . . 3
First Quarter . . . . . . . . . . . . . . . 3
Second Quarter . . . . . . . . . . . . . 4
Third Quarter . . . . . . . . . . . . . . . 5
Fourth Quarter . . . . . . . . . . . . . . 5
Employer’s Tax Calendar . . . . . . . . . . 6
First Quarter . . . . . . . . . . . . . . . 6
Second Quarter . . . . . . . . . . . . . 7
Third Quarter . . . . . . . . . . . . . . . 7
Fourth Quarter . . . . . . . . . . . . . . 8
Excise Tax Calendar . . . . . . . . . . . . . 8
First Quarter . . . . . . . . . . . . . . . 9
Second Quarter . . . . . . . . . . . . . 9
Third Quarter . . . . . . . . . . . . . . 10
Fourth Quarter . . . . . . . . . . . . . 10
How To Get Tax Help . . . . . . . . . . . . 12
Future Developments
For the latest information about developments
related to Pub. 509, such as legislation enacted
after it was published, go to IRS.gov/Pub509.
Reminders
Form 1099-NEC. Form 1099-NEC, Nonemployee Compensation, is used to report nonemployee compensation.
Form 1040-SR. Form 1040-SR, U.S. Income
Tax Return for Seniors, is a tax return for senior
citizens. For tax year 2025, Form 1040-SR is
available to you if you were born before January
2, 1961. The form generally mirrors Form 1040.
Online IRS Tax Calendar. The IRS Tax Calendar is available online at IRS.gov/TaxCalendar.
This calendar is also available in Spanish and
Chinese.
Photographs of missing children. The IRS is
a proud partner with the National Center for
Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the
Center may appear in this publication on pages
that would otherwise be blank. You can help
bring these children home by looking at the
photographs and calling 1-800-THE-LOST
(1-800-843-5678) if you recognize a child.
Introduction
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
• IRS.gov/Chinese (中文)
Dec 2, 2025
• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (Tiếng Việt)
A tax calendar is a 12-month calendar divided
into quarters. The calendar gives specific due
dates for:
• Filing tax forms,
• Paying taxes, and
• Taking other actions required by federal tax
law.
Publication 509 (2026) Catalog Number 15013X
Department of the Treasury Internal Revenue Service www.irs.gov
What does this publication contain? This
publication contains the following.
1. A section on how to use the tax calendars.
2. Three tax calendars:
a. General Tax Calendar,
b. Employer’s Tax Calendar, and
c. Excise Tax Calendar.
3. A table showing the semiweekly deposit
due dates for payroll taxes for 2026.
Most of the due dates discussed in this publication are also included in the online IRS Tax
Calendar, available at IRS.gov/TaxCalendar.
The online IRS Tax Calendar is also available in
Spanish and Chinese.
Who should use this publication? Primarily,
employers need to use this publication. However, the General Tax Calendar, later, has important due dates for all businesses and individuals. Anyone who must pay excise taxes may
need the Excise Tax Calendar, later.
What are the advantages of using a tax calendar? The following are advantages of using
a tax calendar.
• You don’t have to figure the due dates
yourself.
• You can file or pay timely and avoid penalties.
• You don’t have to adjust the due dates for
Saturdays, Sundays, and legal holidays.
• You don’t have to adjust the due dates for
special banking rules if you use the Employer’s Tax Calendar or Excise Tax Calendar, later.
Which calendar(s) should I use? To decide
which calendar(s) to use, first look at the General Tax Calendar, later, and highlight the dates
that apply to you. If you’re an employer, also use
the Employer’s Tax Calendar, later. If you must
pay excise taxes, use the Excise Tax Calendar,
later. Depending on your situation, you may
need to use more than one calendar.
What other publications and tax forms will I
need? Table 1 lists other publications you may
need. Each calendar lists the forms you may
need.
See How To Get Tax Help at the end of this
publication for information about getting publications and forms.
Forms, instructions, and publications in
Spanish. Some forms, instructions , and publi-
cations discussed in this publication have Spanish-language versions available. Some examples include Form 1040 (sp), Form 941 (sp),
Form W-4 (sp), Form 2290 (sp), and Pub. 15
(sp). Although this publication doesn’t reference
Spanish-language forms, instructions, and publications in each instance that one is available,
you can go to IRS.gov/SpanishForms to determine if a Spanish-language version is available.
What isn’t included in these calendars?
The calendars don’t cover the employment or
excise tax deposit rules. You can find the deposit rules for employment taxes in Pub. 15.
The deposit rules for excise taxes are in Pub.
510 and in the Instructions for Form 720. In addition, the calendars don’t cover filing forms and
other requirements for:
• Estate taxes,
• Gift taxes,
• Trusts,
• Exempt organizations,
• Certain types of corporations,
• Foreign partnerships, or
• Nonresident aliens.
Comments and suggestions. We welcome
your comments about this publication and suggestions for future editions.
You can send us comments through
IRS.gov/FormComments. Or you can write to
the Internal Revenue Service, Tax Forms and
Publications, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.
Although we can’t respond individually to
each comment received, we do appreciate your
feedback and will consider your comments and
suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions.
If you have a tax question not answered by this
publication or the How To Get Tax Help section
at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics by using the
search feature or viewing the categories listed.
Getting tax forms, instructions, and pub
lications. Go to IRS.gov/Forms to download
current and prior-year forms, instructions, and
publications.
Ordering tax forms, instructions, and
publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year
Table 1. Useful Publications
IF you’re...
an employer
THEN you may need...
• Pub. 15, Employer’s Tax Guide.
• Pub. 15-A, Employer’s Supplemental Tax Guide.
• Pub. 15-B, Employer’s Tax Guide to Fringe Benefits.
• Pub. 15-T, Federal Income Tax Withholding Methods.
• Pub. 926, Household Employer’s Tax Guide.
a farmer
• Pub. 15, Employer’s Tax Guide.
• Pub. 225, Farmer’s Tax Guide.
an individual
• Pub. 505, Tax Withholding and Estimated Tax.
required to pay excise taxes • Pub. 510, Excise Taxes.
2
forms and instructions. The IRS will process
your order for forms and publications as soon
as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.
Background Information
for Using the Tax
Calendars
The following brief explanations may be helpful
to you in using the tax calendars.
Electronic services to make taxes easier.
Individuals and businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you
convenient programs to make taxes easier.
• Individuals can e-file Form 1040 or Form
1040-SR. For more information, see How
To Get Tax Help, later, and go to IRS.gov/
Efile. Individuals can make a variety of tax
payments, including estimated tax payments and paying a balance due on your
return, using the Electronic Federal Tax
Payment System (EFTPS), IRS Direct Pay,
or your IRS individual tax account. For
more information about EFTPS or to enroll
in EFTPS, go to EFTPS.gov. Also see
Electronic deposit requirement, later, for
the EFTPS phone numbers. For more information about IRS Direct Pay, go to
IRS.gov/DirectPay. For more information
about creating and accessing your IRS individual tax account, go to IRS.gov/
Account.
• Businesses can e-file certain business tax
returns such as Forms 1120, 1120-S, and
1065; certain employment tax returns such
as Forms 940 and 941; certain excise tax
returns such as Forms 720, 2290, and
8849; and Form 1099 and other information returns. Go to IRS.gov/BusinessEfile
for more information. Most businesses can
make a variety of tax payments, including
estimated tax payments, federal tax deposits, and paying a balance due on your return, using EFTPS, IRS Direct Pay, or your
IRS business tax account. For more information about EFTPS or to enroll in EFTPS,
go to EFTPS.gov. Also see Electronic deposit requirement, later, for the EFTPS
phone numbers. For more information
about IRS Direct Pay, go to IRS.gov/
DirectPay. For more information about creating and accessing your IRS business tax
account, go to IRS.gov/BusinessAccount.
For more information about other payment
options, go to IRS.gov/Pay.
Tax deposits. Some taxes can be paid with
the return on which they are reported. However,
in many cases, you have to deposit the tax before the due date for filing the return. Tax deposits are figured for periods of time that are shorter
than the time period covered by the return. See
Pub. 15 for the employment tax deposit rules.
For the excise tax deposit rules, see Pub. 510 or
the Instructions for Form 720.
Publication 509 (2026)
Electronic deposit requirement. You
must use electronic funds transfer (EFT) to
make all federal tax deposits. Generally, an EFT
is made using EFTPS, IRS Direct Pay, or your
IRS business tax account. If you don’t want to
use one of these methods, you can arrange for
your tax professional, financial institution, payroll service, or other trusted third party to make
electronic deposits on your behalf. Also, you
may arrange for your financial institution to initiate a same-day wire payment on your behalf.
EFTPS is a free service provided by the Department of the Treasury. Payments made using IRS
Direct Pay or through your IRS business tax account are also free. Services provided by your
tax professional, financial institution, payroll
service, or other third party may have a fee.
To get more information or to enroll in
EFTPS, go to EFTPS.gov or call 800-555-4477.
To contact EFTPS using Telecommunications
Relay Services (TRS) for people who are deaf,
hard of hearing, or have a speech disability, dial
711 and then provide the TRS assistant the
800-555-4477 number above or 800-733-4829.
Additional information about EFTPS is also
available in Pub. 966.
For more information about IRS Direct Pay,
go to IRS.gov/DirectPay. For more information
about making an EFT through your IRS business
tax
account,
go
to
IRS.gov/
BusinessAccount.
Caution: If you fail to timely, properly, and fully
make your federal tax deposit, you may be subject to a failure-to-deposit penalty. EFTPS accepts same-day payments of $1 million or less if
the payment is submitted before 3:00 p.m. Eastern time on a business day. If your payment is
more than $1 million, you must submit the deposit by 8 p.m. Eastern time the day before the
date the deposit is due.
Saturday, Sunday, or legal holiday. Generally, if a due date for performing any act for tax
purposes falls on a Saturday, Sunday, or legal
holiday, the act is considered to be performed
timely if it is performed no later than the next
day that isn’t a Saturday, Sunday, or legal holiday. The term “legal holiday” means any legal
holiday in the District of Columbia. The calendars provided in this publication make the adjustments for Saturdays, Sundays, and legal
holidays. But you must make any adjustments
for statewide legal holidays, as discussed later.
Caution: An exception to this rule for certain
excise taxes is noted later under the Excise Tax
Calendar.
Legal holidays. Legal holidays occurring in
2026 are listed below.
• January 1—New Year’s Day
• January 19—Birthday of Martin Luther
King, Jr.
• February 16—Washington’s Birthday
• April 16—District of Columbia Emancipation Day
• May 25—Memorial Day
• June 19—Juneteenth National Independence Day
• July 3—Independence Day (observed)
• September 7—Labor Day
• October 12—Indigenous Peoples’ Day
(Columbus Day)
Publication 509 (2026)
• November 11—Veterans Day
• November 26—Thanksgiving Day
• December 25—Christmas Day
Statewide legal holidays. In general, a
statewide legal holiday delays a due date for filing a return only if the IRS office where you’re
required to file is located in that state. For individuals, a statewide legal holiday also delays a
due date for filing a return for residents of that
state. A statewide legal holiday doesn’t delay a
due date for making a federal tax deposit.
Penalties and Interest. Whenever possible,
you should take action before the listed due
date. If you’re late, you may have to pay a penalty as well as interest on any overdue taxes.
Be sure to follow all the tax laws that apply to
you. In addition to civil penalties, criminal penalties may be imposed for intentionally not paying
taxes, for intentionally filing a false return, or for
not filing a required return.
Use of private delivery services. You can
use certain private delivery services (PDSs)
designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns
and payments.
Go to IRS.gov/PDS for the current list of
designated PDSs. For the IRS mailing address
to use if you’re using a PDS, go to IRS.gov/
PDSstreetAddresses. Select the mailing address listed on the webpage that is in the same
state as the address to which you would mail
the return without a payment, as shown in the
instructions for your tax return.
The PDS can tell you how to get written
proof of the mailing date.
Caution: PDSs can’t deliver items to P.O.
boxes. You must use the U.S. Postal Service to
mail any item to an IRS P.O. box address.
General Tax Calendar
This tax calendar has the due dates for 2026
that most taxpayers will need. Employers and
persons who pay excise taxes should also use
the Employer’s Tax Calendar and the Excise Tax
Calendar, later.
Fiscal-year taxpayers. If you file your income
tax return for a fiscal year rather than the calendar year, you must change some of the dates in
this calendar. These changes are described under Fiscal-Year Taxpayers at the end of this calendar.
First Quarter
The first quarter of a calendar year is made up
of January, February, and March.
January 12
Employees who work for tips.
If you received $20 or more in tips during December,
report them to your employer. See Pub. 531,
Reporting Tip Income, for more information
on how to report tips to your employer.
January 15
Individuals.
Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding (or
didn’t pay in enough tax that way). See Form
1040-ES for more information, including how
to make estimated tax payments electronically. This is the final installment date for
2025 estimated tax payments. However, you
don’t have to make this payment if you file
your 2025 return (Form 1040 or Form
1040-SR) and pay all tax due by February 2,
2026.
Farmers and fishermen.
Pay your estimated tax for 2025. See Form 1040-ES for
more information, including how to make estimated tax payments electronically. You have
until April 15 to file your 2025 income tax return (Form 1040 or Form 1040-SR). If you
don’t pay your estimated tax by January 15,
you must file your 2025 return and pay all tax
due by March 2, 2026, to avoid an estimated
tax penalty.
February 2
Individuals who must make estimated tax
payments.
If you didn’t pay your last installment of estimated tax by January 15, you
may choose (but aren’t required) to file your
income tax return (Form 1040 or Form
1040-SR) for 2025 by February 2. Filing your
return and paying all tax due by February 2
prevents any penalty for late payment of the
last installment. If you can’t file and pay your
tax by February 2, file and pay your tax by
April 15.
All businesses.
Give annual information
statements to recipients of certain payments
you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
Payments that may be covered include the
following.
• Cash payments for fish (or other aquatic
life) purchased from anyone engaged in
the trade or business of catching fish.
• Compensation for workers who aren’t
considered employees (including fishing
boat proceeds to crew members).
• Dividends and other corporate distributions.
• Interest.
• Rent.
• Royalties.
• Payments of Indian gaming profits to
tribal members.
• Profit-sharing distributions.
• Retirement plan distributions.
• Original issue discount.
• Prizes and awards.
• Medical and health care payments.
• Debt cancellation (treated as payment to
debtor).
• Cash payments over $10,000. See the
Instructions for Form 8300.
See the General Instructions for Certain
Information Returns for information on what
payments are covered, how much the payment must be before a statement is required,
3
which form to use, when to file, and extensions of time to provide statements to the
IRS. Form 1099-B, Proceeds From Broker
and Barter Exchange Transactions; Form
1099-S, Proceeds From Real Estate Transactions; and certain reporting on Form
1099-MISC, Miscellaneous Information, are
due to recipients by February 17.
Payers
of nonemployee compensation.
File Form 1099-NEC for nonemployee
compensation paid in 2025.
February 10
Employees who work for tips.
If you received $20 or more in tips during January, report them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
February 17
Individuals.
If you claimed exemption
from income tax withholding last year on the
Form W-4 you gave your employer, you must
file a new Form W-4 by this date to continue
your exemption for another year.
All businesses.
Give annual information
statements to recipients of certain payments
you made during 2025. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.
This due date applies only to the following
types of payments.
• All payments reported on Form 1099-B.
• All payments reported on Form 1099-S.
• Substitute payments reported in box 8 or
gross proceeds paid to an attorney reported in box 10 of Form 1099-MISC.
March 2
All businesses.
File information returns
(for example, certain Forms 1099) for certain
payments you made during 2025. These payments are described under All businesses
under February 2, earlier. However, Form
1099-NEC reporting nonemployee compensation must be filed by February 2. There are
different forms for different types of payments. Use a separate Form 1096 to summarize and transmit the forms for each type of
payment. See the General Instructions for
Certain Information Returns for information
on what payments are covered, how much
the payment must be before a return is required, which form to use, and extensions of
time to file.
If you file Forms 1097, 1098, 1099 (except a
Form 1099-NEC reporting nonemployee compensation), 3921, 3922, or W-2G electronically,
your due date for filing them with the IRS will be
extended to March 31. The due date for giving
the recipient these forms generally remains
February 2.
Farmers and fishermen.
File your 2025
income tax return (Form 1040 or Form
1040-SR) and pay all tax due. However, you
have until April 15 to file if you paid your 2025
estimated tax by January 15, 2026.
4
March 10
Second Quarter
Employees who work for tips.
If you received $20 or more in tips during February,
report them to your employer. See Pub. 531
for more information on how to report tips to
your employer.
The second quarter of a calendar year is made
up of April, May, and June.
March 16
Partnerships.
File a 2025 calendar year
return (Form 1065). Provide each partner
with a copy of their Schedule K-1 (Form
1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065), and, if applicable,
Schedule K-3 (Form 1065), Partner’s Share
of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form
1065).
To request an automatic 6-month extension
of time to file the return, file Form 7004. Then,
file the return and provide each partner with a
copy of their final or amended (if required)
Schedule K-1 (Form 1065) and, if applicable,
Schedule K-3 (Form 1065) by September 15.
S corporations.
File a 2025 calendar year
income tax return (Form 1120-S) and pay any
tax due. Provide each shareholder with a
copy of their Schedule K-1 (Form 1120-S),
Shareholder’s Share of Income, Deductions,
Credits, etc., or substitute Schedule K-1
(Form 1120-S), and, if applicable, Schedule K-3 (Form 1120-S), Shareholder’s Share
of Income, Deductions, Credits, etc.—International, or substitute Schedule K-3 (Form
1120-S).
To request an automatic 6-month extension
of time to file the return, file Form 7004 and deposit what you estimate you owe in tax. Then,
file the return; pay any tax, interest, and penalties due; and provide each shareholder with a
copy of their Schedule K-1 (Form 1120-S) and,
if applicable, Schedule K-3 (Form 1120-S) by
September 15.
S corporation election.
File Form 2553
to elect to be treated as an S corporation beginning with calendar year 2026. If Form
2553 is filed late, S corporation treatment will
begin with calendar year 2027.
March 31
Electronic filing of Forms 1097, 1098, 1099,
3921, 3922, and W-2G.
File Forms
1097, 1098, 1099 (except a Form 1099-NEC
reporting
nonemployee
compensation),
3921, 3922, and W-2G with the IRS. This due
date applies only if you file electronically. Otherwise, see All businesses under March 2,
earlier.
The due date for giving the recipient these
forms generally remains February 2.
For information about filing Forms 1097,
1098, 1099, 3921, 3922, and W-2G electronically, see Pub. 1220.
April 10
Employees who work for tips.
If you received $20 or more in tips during March, report them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
April 15
Individuals.
File a 2025 Form 1040 or
Form 1040-SR and pay any tax due. If you
want an automatic 6-month extension of time
to file the return, file Form 4868 and pay what
you estimate you owe in tax to avoid penalties and interest. For more information, see
Form 4868. Then, file Form 1040 or Form
1040-SR by October 15.
If you’re not paying your 2026 income tax
through withholding (or won’t pay in enough tax
during the year that way), pay the first installment of your 2026 estimated tax. See Form
1040-ES for more information, including how to
make estimated tax payments electronically.
Also, see Pub. 505.
Household employers.
If you paid cash
wages of $2,800 or more in 2025 to a household employee, you must file Schedule H
(Form 1040), Household Employment Taxes.
If you’re required to file a federal income tax
return (Form 1040 or Form 1040-SR), file
Schedule H (Form 1040) with the return and
report any household employment taxes. Report any federal unemployment (FUTA) tax on
Schedule H (Form 1040) if you paid total
cash wages of $1,000 or more in any calendar quarter of 2024 or 2025 to household employees. Also, report any income tax you
withheld for your household employees. For
more information, see Pub. 926.
Corporations.
File a 2025 calendar year
income tax return (Form 1120) and pay any
tax due. If you want an automatic 6-month extension of time to file the return, file Form
7004 and deposit what you estimate you owe
in taxes.
Deposit the first installment of estimated income tax for 2026.
May 11
Employees who work for tips.
If you received $20 or more in tips during April, report
them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
June 10
Employees who work for tips.
If you received $20 or more in tips during May, report
them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
Publication 509 (2026)
June 15
Individuals.
If you’re a U.S. citizen or resident alien living and working (or on military
duty) outside the United States and Puerto
Rico, file Form 1040 or Form 1040-SR and
pay any tax, interest, and penalties due. Otherwise, see Individuals under April 15, earlier.
If you want additional time to file your return,
file Form 4868 to obtain 4 additional months
to file and pay what you estimate you owe in
tax to avoid penalties and interest. Then, file
Form 1040 or Form 1040-SR by October 15.
However, if you’re a participant in a combat
zone, you may be able to further extend the filing deadline. See Pub. 3, Armed Forces’ Tax
Guide.
Individuals.
Make a payment of your 2026
estimated tax if you’re not paying your income
tax for the year through withholding (or won’t
pay in enough tax that way). See Form
1040-ES for more information, including how
to make estimated tax payments electronically. This is the second installment date for
estimated tax in 2026. Also, see Pub. 505.
Corporations.
Deposit the second installment of estimated income tax for 2026.
Third Quarter
The third quarter of a calendar year is made up
of July, August, and September.
July 10
Employees who work for tips.
If you received $20 or more in tips during June, report
them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
August 10
6-month extension. Otherwise, see Partnerships under March 16, earlier. Provide each
partner with a copy of their final or amended
Schedule K-1 (Form 1065) or substitute
Schedule K-1 (Form 1065) and, if applicable,
Schedule K-3 (Form 1065) or substitute
Schedule K-3 (Form 1065).
S corporations.
File a 2025 calendar year
income tax return (Form 1120-S) and pay any
tax, interest, and penalties due. This due
date applies only if you timely requested an
automatic 6-month extension of time to file
the return. Otherwise, see S corporations under March 16, earlier. Provide each shareholder with a copy of their final or amended
Schedule K-1 (Form 1120-S) or substitute
Schedule K-1 (Form 1120-S) and, if applicable, Schedule K-3 (Form 1120-S) or substitute Schedule K-3 (Form 1120-S).
Corporations.
Deposit the third installment of estimated income tax for 2026.
Fourth Quarter
The fourth quarter of a calendar year is made
up of October, November, and December.
Tip: The 3 months that make up each quarter of a fiscal year may be different from those of
each calendar quarter, depending on when the
fiscal year begins. Also, see Saturday, Sunday,
or legal holiday, earlier.
Individuals
Form 1040 or Form 1040-SR. This form is
due on the 15th day of the 4th month after the
end of your tax year. Form 4868 is used to request an automatic 6-month extension of time
to file Form 1040 or Form 1040-SR.
Estimated tax payments. Payments are due
on the 15th day of the 4th, 6th, and 9th months
of your tax year and on the 15th day of the 1st
month after your tax year ends. See Form
1040-ES for more information, including how to
make estimated tax payments electronically.
Partnerships
Employees who work for tips.
If you received $20 or more in tips during September,
report them to your employer. See Pub. 531
for more information on how to report tips to
your employer.
Form 1065. This form is due on the 15th day of
the 3rd month after the end of the partnership’s
tax year. Provide each partner with a copy of
their Schedule K-1 (Form 1065) or substitute
Schedule K-1 (Form 1065) and, if applicable,
Schedule K-3 (Form 1065) or substitute Schedule K-3 (Form 1065) by the 15th day of the 3rd
month after the end of the partnership’s tax
year. Form 7004 is used to request an automatic 6-month extension of time to file Form
1065.
October 15
Individuals.
If you have an automatic
6-month extension to file your income tax return for 2025, file Form 1040 or Form
1040-SR and pay any tax, interest, and penalties due.
Corporations.
File a 2025 calendar year
income tax return (Form 1120) and pay any
tax, interest, and penalties due. This due
date applies only if you timely requested an
automatic 6-month extension. Otherwise, see
Corporations under April 15, earlier.
September 10
November 10
Employees who work for tips.
If you received $20 or more in tips during August, report them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
Employees who work for tips.
If you received $20 or more in tips during October, report them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
September 15
December 10
Individuals.
Make a payment of your 2026
estimated tax if you’re not paying your income
tax for the year through withholding (or won’t
pay in enough tax that way). See Form
1040-ES for more information, including how
to make estimated tax payments electronically. This is the third installment date for estimated tax in 2026. Also, see Pub. 505.
Employees who work for tips.
If you received $20 or more in tips during November,
report them to your employer. See Pub. 531
for more information on how to report tips to
your employer.
Publication 509 (2026)
If you use a fiscal year (rather than the calendar
year) as your tax year, you should change some
of the dates in this calendar. Use the following
general guidelines to make these changes.
October 13
Employees who work for tips.
If you received $20 or more in tips during July, report
them to your employer. See Pub. 531 for
more information on how to report tips to your
employer.
Partnerships.
File a 2025 calendar year
return (Form 1065). This due date applies
only if you timely requested an automatic
Fiscal-Year Taxpayers
December 15
Corporations.
Deposit the fourth installment of estimated income tax for 2026.
Corporations and S Corporations
Form 1120 (or Form 7004). This form is due
on the 15th day of the 4th month after the end of
the corporation’s tax year. However, corporations with a short tax year that began before
January 1, 2026, and ends on June 30, 2026,
must file by September 15, 2026. A corporation
with a short tax year ending anytime in June will
be treated as if the short year ended on June
30.
Form 7004 is used to request an automatic
6-month extension of time to file Form 1120.
However, corporations with a fiscal tax year
ending June 30, or a short tax year treated as if
the short year ended June 30 that begins before
January 1, 2026, will use Form 7004 to request
an automatic 7-month extension of time to file
Form 1120.
Form 1120-S (or Form 7004). This form is
due on the 15th day of the 3rd month after the
end of the corporation’s tax year. Provide each
shareholder with a copy of their Schedule K-1
(Form 1120-S) or substitute Schedule K-1
(Form 1120-S) and, if applicable, Schedule K-3
(Form 1120-S) or substitute Schedule K-3
(Form 1120-S) by the 15th day of the 3rd month
after the end of the corporation’s tax year. Form
7004 is used to request an automatic 6-month
extension of time to file Form 1120-S.
5
Estimated tax payments. Payments are due
on the 15th day of the 4th, 6th, 9th, and 12th
months of the corporation’s tax year.
Form 2553. This form is used to choose S corporation treatment. It is due no more than 2
months and 15 days after the beginning of the
tax year the election is to take effect or at any
time during the preceding tax year.
Employer’s Tax Calendar
This tax calendar covers various due dates of
interest to employers. Principally, it covers the
following federal taxes.
• Income tax you withhold from your employees’ wages or from nonpayroll amounts
you pay out.
• Social security and Medicare taxes (FICA
taxes) you withhold from your employees’
wages and the social security and Medicare taxes you must pay as an employer.
• Federal unemployment (FUTA) tax you
must pay as an employer.
The calendar lists due dates for filing returns
and for making deposits of these three taxes
throughout the year. Use this calendar with Pub.
15, which gives the deposit rules.
Forms you may need. The following is a list
and description of the primary employment tax
forms you may need.
1. Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. This form
is due the last day of the first calendar
month after the calendar year ends. Use it
to report the FUTA tax on wages you paid.
2. Form 941, Employer’s QUARTERLY Federal Tax Return. This form is due the last
day of the first calendar month after the
calendar quarter ends. Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees aren’t farm workers or household
employees.
3. Form 943, Employer’s Annual Federal Tax
Return for Agricultural Employees. This
form is due the last day of the first calendar month after the calendar year ends.
Use it to report social security and Medicare taxes and withheld income taxes on
wages if your employees are farm workers.
4. Form 944, Employer’s ANNUAL Federal
Tax Return. This form is due the last day of
the first calendar month after the calendar
year ends. Certain small employers use it
instead of Form 941 to report social security and Medicare taxes and withheld income tax.
tion is the date for filing forms in the Form 5500
series, for example, Forms 5500, Annual Return/Report of Employee Benefit Plan, and
5500-EZ, Annual Return of A One-Participant
(Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. These employee
benefit plan forms are due by the last day of the
seventh month after the plan year ends. See All
employers under July 31, later. For more information on filing these forms, go to IRS.gov/
Form5500.
Extended due dates. If you timely deposit in
full the tax you’re required to report on Form
940, 941, 943, 944, or 945, you may file the return by the 10th day of the 2nd month that follows the end of the return period.
Caution: If you’re subject to the semiweekly
deposit rule, use Table 2 near the end of this
publication for your deposit due dates. However, if you accumulate $100,000 or more of
taxes on any day during a deposit period, you
must deposit the tax by the next business day
instead of the date shown in Table 2.
First Quarter
The first quarter of a calendar year is made up
of January, February, and March.
During January
All employers. Give your employees their copies of Form W-2, Wage and Tax Statement, for
2025 by February 2, 2026. If the employee
agreed to receive Form W-2 electronically, have
it posted on a website and notify the employee
of the posting.
January 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
December 2025.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in December 2025.
February 2
All employers.
Give your employees their
copies of Form W-2 for 2025. If an employee
agreed to receive Form W-2 electronically,
have it posted on a website and notify the
employee of the posting.
File Form W-3, Transmittal of Wage and Tax
Statements, along with Copy A of all the Forms
W-2 you issued for 2025.
Payers
of nonemployee compensation.
File Form 1099-NEC for nonemployee
compensation paid in 2025.
5. Form 945, Annual Return of Withheld Federal Income Tax. This form is due the last
day of the first calendar month after the
calendar year ends. Use it to report income tax withheld on all nonpayroll items.
A list of nonpayroll items is available in the
Instructions for Form 945.
Payers of gambling winnings.
If you either paid reportable gambling winnings or
withheld income tax from gambling winnings,
give the winners their copies of Form W-2G.
Fiscal-year taxpayers. The dates in this calendar apply whether you use a fiscal year or the
calendar year as your tax year. The only excep-
Nonpayroll taxes.
File Form 945 to report
income tax withheld for 2025 on all nonpayroll items, including backup withholding and
6
withholding on pensions, annuities, IRAs,
gambling winnings, and payments of Indian
gaming profits to tribal members. Deposit or
pay any undeposited tax under the accuracy
of deposits rule. If your tax liability is less than
$2,500, you can pay it in full with a timely filed
return. If you deposited the tax for the year
timely, properly, and in full, you have until
February 10 to file the return.
Social security, Medicare, and withheld income tax.
File Form 941 for the fourth
quarter of 2025. Deposit or pay any undeposited tax under the accuracy of deposits rule. If
your tax liability is less than $2,500, you can
pay it in full with a timely filed return. If you
deposited the tax for the quarter timely, properly, and in full, you have until February 10 to
file the return.
Certain small employers.
File Form 944
to report social security and Medicare taxes
and withheld income tax for 2025. Deposit or
pay any undeposited tax under the accuracy
of deposits rule. If your tax liability is $2,500
or more for 2025 but less than $2,500 for the
fourth quarter, deposit any undeposited tax or
pay it in full with a timely filed return. If you
deposited the tax for the year timely, properly,
and in full, you have until February 10 to file
the return.
Farm employers.
File Form 943 to report
social security and Medicare taxes and withheld income tax for 2025. Deposit or pay any
undeposited tax under the accuracy of deposits rule. If your tax liability is less than
$2,500, you can pay it in full with a timely filed
return. If you deposited the tax for the year
timely, properly, and in full, you have until
February 10 to file the return.
Federal unemployment (FUTA) tax.
File
Form 940 for 2025. If your undeposited tax is
$500 or less, you can either pay it with your
return or deposit it. If it is more than $500,
you must deposit it. However, if you deposited the tax for the year timely, properly, and
in full, you have until February 10 to file the
return.
February 10
Nonpayroll taxes.
File Form 945 to report
income tax withheld for 2025 on all nonpayroll items. This due date applies only if you
deposited the tax for the year timely, properly,
and in full.
Social security, Medicare, and withheld income tax.
File Form 941 for the fourth
quarter of 2025. This due date applies only if
you deposited the tax for the quarter timely,
properly, and in full.
Certain small employers.
File Form 944
to report social security and Medicare taxes
and withheld income tax for 2025. This due
date applies only if you deposited the tax for
the year timely, properly, and in full.
Farm employers.
File Form 943 to report
social security and Medicare taxes and withheld income tax for 2025. This due date applies only if you deposited the tax for the year
timely, properly, and in full.
Publication 509 (2026)
Federal unemployment (FUTA) tax.
File
Form 940 for 2025. This due date applies
only if you deposited the tax for the year
timely, properly, and in full.
February 17
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
January.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in January.
February 18
All employers.
Begin withholding income
tax from the pay of any employee who
claimed exemption from withholding in 2025,
but didn’t give you Form W-4 to continue the
exemption this year.
March 2
Payers of gambling winnings.
File Form
1096 along with Copy A of all the Forms
W-2G you issued for 2025.
If you file Forms W-2G electronically, your
due date for filing them with the IRS will be extended to March 31. The due date for giving the
recipient these forms remains February 2.
Health coverage reporting to IRS.
If
you’re an Applicable Large Employer, file paper Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and
Coverage Information Returns, and 1095-C
with the IRS. For all other providers of minimum essential coverage, file paper Forms
1094-B, Transmittal of Health Coverage Information Returns, and 1095-B with the IRS. If
you’re filing any of these forms with the IRS
electronically, your due date for filing them
will be extended to March 31. See the Instructions for Forms 1094-B and 1095-B, and
the Instructions for Forms 1094-C and
1095-C for more information about the information reporting requirements.
Large food and beverage establishment
employers.
File Form 8027, Employer’s
Annual Information Return of Tip Income and
Allocated Tips. Use Form 8027-T, Transmittal
of Employer’s Annual Information Return of
Tip Income and Allocated Tips, to summarize
and transmit paper Forms 8027 if you have
more than one establishment.
If you file Forms 8027 electronically, your
due date for filing them with the IRS will be extended to March 31.
Health coverage reporting to employees.
If you’re an Applicable Large Employer,
provide Form 1095-C, Employer-Provided
Health Insurance Offer and Coverage, to
full-time employees. For all other providers of
minimum essential coverage, provide Form
1095-B, Health Coverage, to responsible individuals. See the Instructions for Forms
1094-B and 1095-B, and the Instructions for
Publication 509 (2026)
Forms 1094-C and 1095-C for more information about the information reporting requirements.
March 16
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
February.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in February.
March 31
Electronic filing of Forms W-2G.
File
copies of all the Forms W-2G you issued for
2025. This due date applies only if you electronically file. Otherwise, see Payers of gambling winnings under March 2, earlier.
The due date for giving the recipient these
forms remains February 2.
For information about filing Forms W-2G
electronically, see Pub. 1220.
Electronic filing of Forms 8027.
File
Forms 8027 for 2025. This due date applies
only if you electronically file. Otherwise, see
Large food and beverage establishment employers under March 2, earlier.
Electronic filing of Forms 1094-C and
1095-C and Forms 1094-B and 1095-B.
If you’re an Applicable Large Employer,
file electronic Forms 1094-C and 1095-C with
the IRS. For all other providers of minimum
essential coverage, file electronic Forms
1094-B and 1095-B with the IRS. Otherwise,
see Health coverage reporting to IRS under
March 2, earlier.
April 30
Social security, Medicare, and withheld income tax.
File Form 941 for the first
quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposits rule. If
your tax liability is less than $2,500, you can
pay it in full with a timely filed return. If you
deposited the tax for the quarter timely, properly, and in full, you have until May 11 to file
the return.
Federal unemployment (FUTA) tax.
Deposit the tax owed through March if more
than $500.
May 11
Social security, Medicare, and withheld income tax.
File Form 941 for the first
quarter of 2026. This due date applies only if
you deposited the tax for the quarter timely,
properly, and in full.
May 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
April.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in April.
June 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
May.
Second Quarter
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in May.
The second quarter is made up of April, May,
and June.
Third Quarter
April 15
The third quarter of a calendar year is made up
of July, August, and September.
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
March.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in March.
Household employers.
If you paid cash
wages of $2,800 or more in 2025 to a household employee, you must file Schedule H
(Form 1040). If you’re required to file a federal
income tax return (Form 1040 or Form
1040-SR), file Schedule H (Form 1040) with
the return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040)
if you paid total cash wages of $1,000 or
more in any calendar quarter of 2024 or 2025
to household employees. Also, report any income tax you withheld for your household
employees. For more information, see Pub.
926.
July 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
June.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in June.
July 31
Social security, Medicare, and withheld income tax.
File Form 941 for the second
quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposits rule. If
your tax liability is less than $2,500, you can
pay it in full with a timely filed return. If you
deposited the tax for the quarter timely, properly, and in full, you have until August 10 to
file the return.
7
Certain small employers.
Deposit any
undeposited tax if your tax liability is $2,500
or more for 2026 but less than $2,500 for the
second quarter.
Federal unemployment (FUTA) tax.
Deposit the tax owed through June if more than
$500.
All employers.
If you maintain an employee benefit plan, such as a pension,
profit-sharing, or stock bonus plan, file Form
5500 or 5500-EZ for calendar year 2025. If
you use a fiscal year as your plan year, file
the form by the last day of the seventh month
after the plan year ends. For more information
on filing these forms, go to IRS.gov/
Form5500.
August 10
Social security, Medicare, and withheld income tax.
File Form 941 for the second
quarter of 2026. This due date applies only if
you deposited the tax for the quarter timely,
properly, and in full.
August 17
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
July.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in July.
September 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
August.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in August.
Fourth Quarter
The fourth quarter of a calendar year is made
up of October, November, and December.
October 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
September.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in September.
During November
Income tax withholding.
Encourage employees to fill out a new Form W-4 for 2027 if
they experienced any personal or financial
changes. Examples of changes that could require a new Form W-4 include changing the
filing status on a tax return, changing the
8
number of jobs worked during the year, and
other income, deductions, or credits. The
2027 revision of Form W-4 will be available at
IRS.gov/FormW4 by mid-December. Encourage your employees to use the IRS Tax Withholding Estimator available at IRS.gov/
W4App.
November 2
Social security, Medicare, and withheld income tax.
File Form 941 for the third
quarter of 2026. Deposit or pay any undeposited tax under the accuracy of deposits rule. If
your tax liability is less than $2,500, you can
pay it in full with a timely filed return. If you
deposited the tax for the quarter timely, properly, and in full, you have until November 10
to file the return.
Certain small employers.
Deposit any
undeposited tax if your tax liability is $2,500
or more for 2026 but less than $2,500 for the
third quarter.
Federal unemployment (FUTA) tax.
Deposit the tax owed through September if more
than $500.
November 10
Social security, Medicare, and withheld income tax.
File Form 941 for the third
quarter of 2026. This due date applies only if
you deposited the tax for the quarter timely,
properly, and in full.
November 16
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
October.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in October.
December 15
Social security, Medicare, and withheld income tax.
If the monthly deposit rule
applies, deposit the tax for payments made in
November.
Nonpayroll withholding.
If the monthly
deposit rule applies, deposit the tax for payments made in November.
Excise Tax Calendar
This tax calendar gives the due dates for filing
returns and making deposits of excise taxes.
Use this calendar with Pub. 510. Also, see the
instructions for Forms 11-C, 720, 730, and 2290
for more information.
Forms you may need. The following is a list
and description of the excise tax forms you may
need.
1. Form 11-C, Occupational Tax and Registration Return for Wagering. Use this form
to register any wagering activity and to pay
an occupational tax on wagering. File
Form 11-C if you’re in the business of accepting wagers, including conducting a
wagering pool or lottery, or are an agent of
someone who accepts wagers. You must
file the form before you begin accepting
wagers. After that, file the form by July 1 of
each year. Also, see Form 730 below.
2. Form 720, Quarterly Federal Excise Tax
Return. File this form by the last day of the
month following the calendar quarter. Use
this form to report a wide variety of excise
taxes, including:
a. Environmental taxes,
b. Communications and air transportation taxes,
c. Fuel taxes,
d. Retail tax,
e. Ship passenger tax, and
f. Manufacturers taxes.
3. Form 730, Monthly Tax Return for Wagers.
Use this form to pay an excise tax on wagers you accept. File this form for each
month by the last day of the following
month. Also, see Form 11-C above.
4. Form 2290, Heavy Highway Vehicle Use
Tax Return. Use this form to pay the federal use tax on heavy highway vehicles
registered in your name. File this form by
the last day of the month following the
month of the vehicle’s first taxable use in
the tax period. The tax period begins on
July 1 and ends the following June 30. You
must pay the full year’s tax on all vehicles
you have in use during the month of July.
You must also pay a partial-year tax on
taxable vehicles that you put into use in a
month after July. For more information, see
the Instructions for Form 2290.
Fiscal-year taxpayers. The dates in this calendar apply whether you use a fiscal year or the
calendar year as your tax year.
Adjustments for Saturday, Sunday, or legal
holidays. Generally, if a due date falls on a
Saturday, Sunday, or legal holiday, the due date
is delayed until the next day that isn’t a Saturday, Sunday, or legal holiday. For excise taxes,
there are two exceptions to this rule.
• For deposits of regular method taxes, if
the due date is a Saturday, Sunday, or legal
holiday, the due date is the immediately
preceding day that isn’t a Saturday, Sunday, or legal holiday.
• Under the special September deposit
rules, if the due date falls on a Saturday,
the deposit is due on the preceding Friday.
If the due date falls on a Sunday, the deposit is due on the following Monday. For
more information, see the Instructions for
Form 720.
The Excise Tax Calendar has been adjusted for
all of these provisions.
Regular method taxes. These are taxes,
other than alternative method taxes used for
communication and air transportation taxes,
Publication 509 (2026)
March 2
April 30
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during January.
Form 720 taxes.
quarter of 2026.
The first quarter of a calendar year is made up
of January, February, and March.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in January.
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during March.
January 12
March 11
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of December 2025.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of February.
January 14
March 13
Regular method taxes.
Deposit the tax
for the last 16 days of December 2025.
Regular method taxes.
Deposit the tax
for the last 13 days of February.
January 27
March 25
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of December 2025.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 13 days of February.
January 29
March 27
Regular method taxes.
Deposit the tax
for the first 15 days of January.
Regular method taxes.
Deposit the tax
for the first 15 days of March.
February 2
March 31
Form 720 taxes.
File Form 720 for the
fourth quarter of 2025.
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during February.
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during December
2025.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in February.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in December 2025.
Second Quarter
reported on Form 720 for which deposits are required.
First Quarter
February 11
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of January.
February 13
Regular method taxes.
Deposit the tax
for the last 16 days of January.
February 25
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of January.
The second quarter of a calendar year is made
up of April, May, and June.
April 10
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in March.
May 12
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of April.
May 14
Regular method taxes.
Deposit the tax
for the last 15 days of April.
May 28
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 15 days of April.
May 29
Regular method taxes.
for the first 15 days of May.
Deposit the tax
June 1
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during April.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in April.
June 10
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of May.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of March.
Regular method taxes.
for the last 16 days of May.
April 14
June 25
Regular method taxes.
Deposit the tax
for the last 16 days of March.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of May.
April 27
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of March.
February 27
April 29
Regular method taxes.
Deposit the tax
for the first 15 days of February.
Regular method taxes.
Deposit the tax
for the first 15 days of April.
Publication 509 (2026)
File Form 720 for the first
June 12
Deposit the tax
June 29
Regular method taxes.
Deposit the tax
for the first 15 days of June.
9
June 30
August 12
September 30
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during May.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of July.
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during August.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in May.
Floor stocks tax for ozone-depleting chemicals (IRS No. 20).
Deposit the tax for
January 1, 2026.
August 14
Regular method taxes.
for the last 16 days of July.
Deposit the tax
Third Quarter
August 26
The third quarter of a calendar year is made up
of July, August, and September.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of July.
July 1
Occupational excise taxes.
File Form
11-C to register and pay the annual tax if
you’re in the business of accepting wagers.
July 10
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of June.
July 14
Regular method taxes.
Deposit the tax
for the last 15 days of June.
July 27
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 15 days of June.
July 29
Regular method taxes.
for the first 15 days of July.
Deposit the tax
July 31
Form 720 taxes.
File Form 720 for the
second quarter of 2026.
August 28
Regular method taxes.
Deposit the tax
for the first 15 days of August.
August 31
Heavy highway vehicle use tax.
File
Form 2290 and pay the full year’s tax on all
vehicles you have in use during the month of
July.
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during July.
September 10
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of August.
September 14
Regular method taxes.
Deposit the tax
for the last 16 days of August.
September 25
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 16 days of August.
Patient-Centered
Outcomes
Research
(PCOR) Fee.
File Form 720 annually to
report and pay the fee on the second quarter
Form 720 no later than July 31 of the calendar year immediately following the last day of
the policy year or plan year to which the fee
applies. If you file Form 720 only to report the
fee, don’t file Form 720 for the first, third, or
fourth quarters of the year.
September 29
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during June.
Communications and air transportation
taxes under the alternative method (special September deposit rule).
Deposit
the tax included in amounts billed or tickets
sold during the period beginning September
1 and ending September 11.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in June.
Regular method taxes.
Deposit the tax
for the first 15 days of September.
Regular method taxes (special September
deposit rule).
Deposit the tax for the
period beginning September 16 and ending
September 26.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in August.
Fourth Quarter
The fourth quarter of a calendar year is made
up of October, November, and December.
October 13
Communications and air transportation
taxes under the alternative method (special September deposit rule).
Deposit
the tax included in amounts billed or tickets
sold during the period beginning September
12 and ending September 15.
October 14
Regular method taxes (special September
deposit rule).
Deposit the tax for the
last 4 days of September.
October 27
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 15 days of September.
October 29
Regular method taxes.
Deposit the tax
for the first 15 days of October.
November 2
Form 720 taxes.
File Form 720 for the
third quarter of 2026.
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during September.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in September.
November 12
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of October.
November 13
Regular method taxes.
Deposit the tax
for the last 16 days of October.
November 25
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
10
Publication 509 (2026)
tickets sold during the last 16 days of October.
Deposit the tax included in amounts billed or
tickets sold during the first 15 days of November.
November 27
December 14
Regular method taxes.
Deposit the tax
for the first 15 days of November.
Regular method taxes.
Deposit the tax
for the last 15 days of November.
November 30
December 28
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during October.
Communications and air transportation
taxes under the alternative method.
Deposit the tax included in amounts billed or
tickets sold during the last 15 days of November.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in October.
December 29
Regular method taxes.
Deposit the tax
for the first 15 days of December.
December 31
Wagering tax.
File Form 730 and pay the
tax on wagers accepted during November.
Heavy highway vehicle use tax.
File
Form 2290 and pay the tax for vehicles first
used in November.
December 10
Communications and air transportation
taxes under the alternative method.
Table 2. Due Dates for Electronic Funds Transfer of Taxes for 2026 Under the Semiweekly Rule
First Quarter:
Payroll Date
Second Quarter:
Due Date
Third Quarter:
Fourth Quarter:
Payroll Date
Due Date
Payroll Date
Due Date
Payroll Date
Due Date
Jan. 1–2
Jan. 7
Apr. 1–3
Apr. 8
July 1–3
July 8
Oct. 1–2
Oct. 7
Jan. 3–6
Jan. 9
Apr. 4–7
Apr. 10
July 4–7
July 10
Oct. 3–6
Oct. 9
Jan. 7–9
Jan. 14
Apr. 8–10
Apr. 15
July 8–10
July 15
Oct. 7–9
Oct. 15
Jan. 10–13
Jan. 16
Apr. 11–14
Apr. 20
July 11–14
July 17
Oct. 10–13
Oct. 16
Jan. 14–16
Jan. 22
Apr. 15–17
Apr. 22
July 15–17
July 22
Oct. 14–16
Oct. 21
Jan. 17–20
Jan. 23
Apr. 18–21
Apr. 24
July 18–21
July 24
Oct. 17–20
Oct. 23
Jan. 21–23
Jan. 28
Apr. 22–24
Apr. 29
July 22–24
July 29
Oct. 21–23
Oct. 28
Jan. 24–27
Jan. 30
Apr. 25–28
May 1
July 25–28
July 31
Oct. 24–27
Oct. 30
Jan. 28–30
Feb. 4
Apr. 29–May 1
May 6
July 29–31
Aug. 5
Oct. 28–30
Nov. 4
Jan. 31– Feb. 3
Feb. 6
May 2–5
May 8
Aug. 1–4
Aug. 7
Oct. 31–Nov. 3
Nov. 6
Feb. 4–6
Feb. 11
May 6–8
May 13
Aug. 5–7
Aug. 12
Nov. 4–6
Nov. 12
Feb. 7–10
Feb. 13
May 9–12
May 15
Aug. 8–11
Aug. 14
Nov. 7–10
Nov. 16
Feb. 11–13
Feb. 19
May 13–15
May 20
Aug. 12–14
Aug. 19
Nov. 11–13
Nov. 18
Feb. 14–17
Feb. 20
May 16–19
May 22
Aug. 15–18
Aug. 21
Nov. 14–17
Nov. 20
Feb. 18–20
Feb. 25
May 20–22
May 28
Aug. 19–21
Aug. 26
Nov. 18–20
Nov. 25
Feb. 21–24
Feb. 27
May 23–26
May 29
Aug. 22–25
Aug. 28
Nov. 21–24
Nov. 30
Feb. 25–27
Mar. 4
May 27–29
June 3
Aug. 26–28
Sept. 2
Nov. 25–27
Dec. 2
Feb. 28–Mar. 3
Mar. 6
May 30–June 2
June 5
Aug. 29–Sept. 1
Sept. 4
Nov. 28–Dec. 1
Dec. 4
Mar. 4–6
Mar. 11
June 3–5
June 10
Sept. 2–4
Sept. 10
Dec. 2–4
Dec. 9
Mar. 7–10
Mar. 13
June 6–9
June 12
Sept. 5–8
Sept. 11
Dec. 5–8
Dec. 11
Mar. 11–13
Mar. 18
June 10–12
June 17
Sept. 9–11
Sept. 16
Dec. 9–11
Dec. 16
Mar. 14–17
Mar. 20
June 13–16
June 22
Sept. 12–15
Sept. 18
Dec. 12–15
Dec. 18
Mar. 18–20
Mar. 25
June 17–19
June 24
Sept. 16–18
Sept. 23
Dec. 16–18
Dec. 23
Mar. 21–24
Mar. 27
June 20–23
June 26
Sept. 19–22
Sept. 25
Dec. 19–22
Dec. 28
Mar. 25–27
Apr. 1
June 24–26
July 1
Sept. 23–25
Sept. 30
Dec. 23–25
Dec. 30
Mar. 28–31
Apr. 3
June 27–30
July 6
Sept. 26–29
Oct. 2
Dec. 26–29
Jan. 4
Sept. 30
Oct. 7
Dec. 30–31
Jan. 6
Note. This calendar reflects all legal holidays.
Publication 509 (2026)
11
How To Get Tax Help
If you have questions about a tax issue; need
help preparing your tax return; or want to download free publications, forms, or instructions, go
to IRS.gov to find resources that can help you
right away.
Tax reform. Tax reform legislation impacting
federal taxes, credits, and deductions was
enacted in P.L. 119-21, commonly known as the
One Big Beautiful Bill Act, on July 4, 2025. Go
to IRS.gov/OBBB for more information and updates on how this legislation affects your taxes.
Preparing and filing your tax return. After
receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC,
1099-NEC, etc.); unemployment compensation
statements (by mail or in a digital format) or
other government payment statements (Form
1099-G); and interest, dividend, and retirement
statements from banks and investment firms
(Forms 1099), you have several options to
choose from to prepare and file your tax return.
You can prepare the tax return yourself, see if
you qualify for free tax preparation, or hire a tax
professional to prepare your return.
Free options for tax preparation. Your options for preparing and filing your return online
or in your local community, if you qualify, include
the following.
• Free File. This program lets you prepare
and file your federal individual income tax
return for free using software or Free File
Fillable Forms. However, state tax preparation may not be available through Free File.
Go to IRS.gov/FreeFile to see if you qualify
for free online federal tax preparation, e-filing, and direct deposit or payment options.
• VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to
people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help
preparing their own tax returns. Go to
IRS.gov/VITA, download the free IRS2Go
app, or call 800-906-9887 for information
on free tax return preparation.
• TCE. The Tax Counseling for the Elderly
(TCE) program offers free tax help for all
taxpayers, particularly those who are 60
years of age and older. TCE volunteers
specialize in answering questions about
pensions and retirement-related issues
unique to seniors. Go to IRS.gov/TCE or
download the free IRS2Go app for information on free tax return preparation.
• MilTax. Members of the U.S. Armed
Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For more information, go to
MilitaryOneSource (MilitaryOneSource.mil/
MilTax).
Also, the IRS offers Free Fillable Forms,
which can be completed online and then
e-filed regardless of income.
12
Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant
(IRS.gov/EITCAssistant) determines if
you’re eligible for the earned income credit
(EITC).
• The Online EIN Application (IRS.gov/EIN)
helps you get an employer identification
number (EIN) at no cost.
• The Tax Withholding Estimator (IRS.gov/
W4App) makes it easier for you to estimate
the federal income tax you want your employer to withhold from your paycheck.
This is tax withholding. See how your withholding affects your refund, take-home pay,
or tax due.
• The Sales Tax Deduction Calculator
(IRS.gov/SalesTax) figures the amount you
can claim if you itemize deductions on
Schedule A (Form 1040).
Getting answers to your tax questions. On
IRS.gov, you can get up-to-date information on
current events and changes in tax law.
• IRS.gov/Help: A variety of tools to help you
get answers to some of the most common
tax questions.
• IRS.gov/ITA: The Interactive Tax Assistant,
a tool that will ask you questions and,
based on your input, provide answers on a
number of tax topics.
• IRS.gov/Forms: Find forms, instructions,
and publications. You will find details on
the most recent tax changes and interactive links to help you find answers to your
questions.
• You may also be able to access tax information in your e-filing software.
Need someone to prepare your tax return?
There are various types of tax return preparers,
including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If
you choose to have someone prepare your tax
return, choose that preparer wisely. A paid tax
preparer is:
• Primarily responsible for the overall substantive accuracy of your return,
• Required to sign the return, and
• Required to include their preparer tax identification number (PTIN).
Caution: Although the tax preparer always
signs the return, you’re ultimately responsible
for providing all the information required for the
preparer to accurately prepare your return and
for the accuracy of every item reported on the
return. Anyone paid to prepare tax returns for
others should have a thorough understanding of
tax matters. For more information on how to
choose a tax preparer, go to Tips for Choosing
a Tax Preparer on IRS.gov.
Employers can register to use Business
Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/
employer for fast, free, and secure W-2 filing options to CPAs, accountants, enrolled agents,
and individuals who process Form W-2, and
Form W-2c, Corrected Wage and Tax Statement.
Business tax account. If you are a sole proprietor, a partnership, an S corporation, a C corporation, or a single-member limited liability
company (LLC), you can view your tax information on record with the IRS and do more with a
business tax account. Go to IRS.gov/
BusinessAccount for more information.
IRS social media. Go to IRS.gov/SocialMedia
to see the various social media tools the IRS
uses to share the latest information on tax
changes, scam alerts, initiatives, products, and
services. At the IRS, privacy and security are
our highest priority. We use these tools to share
public information with you. Don’t post your social security number (SSN) or other confidential
information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide
short, informative videos on various tax-related
topics in English, Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL.
Online tax information in other languages.
You can find information on IRS.gov/
MyLanguage if English isn’t your native language.
Over-the-Phone Interpreter (OPI) Service.
The IRS offers the OPI Service to taxpayers
needing language interpretation. The OPI Service is available at Taxpayer Assistance Centers
(TACs), most IRS offices, and every VITA/TCE
tax return site. This service is available in Spanish, Mandarin, Cantonese, Korean, Vietnamese, Russian, and Haitian Creole.
Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call
833-690-0598. The Accessibility Helpline can
answer questions related to current and future
accessibility products and services available in
alternative media formats (for example,
braille-ready, large print, audio, etc.). The Accessibility Helpline doesn’t have access to your
IRS account. For help with tax law, refunds, or
account-related issues, go to IRS.gov/
LetUsHelp.
Alternative media preference. Form 9000,
Alternative Media Preference, or Form
9000(SP) allows you to elect to receive certain
types of written correspondence in the following
formats.
• Standard Print.
•
•
•
•
•
Large Print.
Braille.
Audio (MP3).
Plain Text File (TXT).
Braille-Ready File (BRF).
Disasters. Go to IRS.gov/DisasterRelief to review the available disaster tax relief.
Getting tax forms and publications. Go to
IRS.gov/Forms to view, download, or print most
of the forms, instructions, and publications you
Publication 509 (2026)
may need. Or you can go to IRS.gov/
OrderForms to place an order.
Mobile-friendly forms. You’ll need an IRS
Online Account (OLA) to complete mobile-friendly forms that require signatures. You’ll
have the option to submit your form(s) online or
download a copy for mailing. You’ll need scans
of your documents to support your submission.
Go to IRS.gov/MobileFriendlyForms for more information.
Getting tax publications and instructions in
eBook format. Download and view most tax
publications and instructions (including Pub.
509) on mobile devices as eBooks at IRS.gov/
eBooks.
IRS eBooks have been tested using Apple’s
iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and
eBook functionality may not operate as intended.
Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax
account.
• View the amount you owe and a breakdown by tax year.
• See payment plan details or apply for a
new payment plan.
• Make a payment or view 5 years of payment history and any pending or scheduled payments.
• Access your tax records, including key
data from your most recent tax return, and
transcripts.
• View digital copies of select notices from
the IRS.
• Approve or reject authorization requests
from tax professionals.
Get a transcript of your return. With an online account, you can access a variety of information to help you during the filing season. You
can get a transcript, review your most recently
filed tax return, and get your adjusted gross income. Create or access your online account at
IRS.gov/Account.
Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For
more
information,
go
to
IRS.gov/
TaxProAccount.
Using direct deposit. The safest and easiest
way to receive a tax refund is to e-file and
choose direct deposit, which securely and electronically transfers your refund directly into your
financial account. Direct deposit also avoids the
possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS.
Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit
union that can open an account online.
Reporting and resolving your tax-related
identity theft issues.
• Tax-related identity theft happens when
someone steals your personal information
to commit tax fraud. Your taxes can be afPublication 509 (2026)
fected if your SSN is used to file a fraudulent return or to claim a refund or credit.
• The IRS doesn’t initiate contact with tax-
payers by email, text messages (including
shortened links), telephone calls, or social
media channels to request or verify personal or financial information. This includes
requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information
on identity theft and data security protection for taxpayers, tax professionals, and
businesses. If your SSN has been lost or
stolen or you suspect you’re a victim of
tax-related identity theft, you can learn
what steps you should take.
• Get an Identity Protection PIN (IP PIN). IP
PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their
SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return
with your SSN. To learn more, go to
IRS.gov/IPPIN.
Ways to check on the status of your refund.
• Go to IRS.gov/Refunds.
• Download the official IRS2Go app to your
mobile device to check your refund status.
• Call the automated refund hotline at
800-829-1954.
Caution: The IRS can’t issue refunds before
mid-February for returns that claimed the EITC
or the additional child tax credit (ACTC). This
applies to the entire refund, not just the portion
associated with these credits.
Making a tax payment. The IRS recommends
paying electronically whenever possible. Options to pay electronically are included in the list
below. Payments of U.S. tax must be remitted to
the IRS in U.S. dollars. Digital assets are not
accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the
following options.
• IRS Direct Pay: Pay taxes from your bank
account. It’s free and secure, and no
sign-in is required. You can change or cancel within 2 days of scheduled payment.
• Debit Card, Credit Card, or Digital Wallet:
Choose an approved payment processor
to pay online or by phone.
• Electronic Funds Withdrawal: Schedule a
payment when filing your federal taxes using tax return preparation software or
through a tax professional.
• Electronic Federal Tax Payment System:
This is the best option for businesses. Enrollment is required.
• Check or Money Order: Mail your payment
to the address listed on the notice or instructions.
• Cash: You may be able to pay your taxes
with cash at a participating retail store.
• Same-Day Wire: You may be able to do
same-day wire from your financial institution. Contact your financial institution for
availability, cost, and time frames.
Note: The IRS uses the latest encryption technology to ensure that the electronic payments
you make online, by phone, or from a mobile
device using the IRS2Go app are safe and secure. Paying electronically is quick and easy.
What if I can’t pay now? Go to IRS.gov/
Payments for more information about your options.
• Apply for an online payment agreement
(IRS.gov/OPA) to meet your tax obligation
in monthly installments if you can’t pay
your taxes in full today. Once you complete
the online process, you will receive immediate notification of whether your agreement has been approved.
• Use the Offer in Compromise Pre-Qualifier
to see if you can settle your tax debt for
less than the full amount you owe. For
more information on the Offer in Compromise program, go to IRS.gov/OIC.
Filing an amended return. Go to IRS.gov/
1040X for information and updates.
Checking the status of your amended return. Go to IRS.gov/WMAR to track the status
of Form 1040-X amended returns.
Caution: It can take up to 3 weeks from the
date you filed your amended return for it to
show up in our system, and processing it can
take up to 16 weeks.
Understanding an IRS notice or letter
you’ve received. Go to IRS.gov/Notices to find
additional information about responding to an
IRS notice or letter.
IRS Document Upload Tool. You may be
able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters
by securely uploading required documents online through IRS.gov. For more information, go
to IRS.gov/DUT.
Schedule LEP. You can use Schedule LEP
(Form 1040), Request for Change in Language
Preference, to state a preference to receive notices, letters, or other written communications
from the IRS in an alternative language. You
may not immediately receive written communications in the requested language. The IRS’s
commitment to LEP taxpayers is part of a
multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters, in
English until they are translated to your preferred language.
Contacting your local TAC. Keep in mind,
many questions can be answered on IRS.gov
without visiting a TAC. Go to IRS.gov/LetUsHelp
for the topics people ask about most. If you still
need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All
TACs now provide service by appointment, so
you’ll know in advance that you can get the
service you need without long wait times. Before you visit, go to IRS.gov/TAC to find the
nearest TAC and to check hours, available services, and appointment options. Or on the
IRS2Go app, under the Stay Connected tab,
13
choose the Contact Us option and click on “Local Offices.”
———————————————————
Below is a message to you from the Taxpayer Advocate Service, an independent organization established by Congress.
The Taxpayer Advocate
Service (TAS) Is Here To
Help You
What Is the Taxpayer Advocate
Service?
The Taxpayer Advocate Service (TAS) is an in
dependent organization within the Internal
Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent
or correct the problems, and protects taxpayer
rights. We work to ensure that every taxpayer is
treated fairly and that you know and understand
your rights under the Taxpayer Bill of Rights. We
are Your Voice at the IRS.
14
How Can TAS Help Me?
TAS can help you resolve problems that you
haven’t been able to resolve with the IRS on
your own. Always try to resolve your problem
with the IRS first, but if you can’t, then come to
TAS. Our services are free.
• TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You
may be eligible for TAS help if your IRS
problem is causing financial difficulty, if
you’ve tried and been unable to resolve
your issue with the IRS, or if you believe an
IRS system, process, or procedure just
isn’t working as it should.
• To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov.
The site can help you with common tax issues and situations, such as what to do if
you make a mistake on your return or if you
get a notice from the IRS.
• TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at
www.IRS.gov/SAMS. (Be sure not to include any personal identifiable information.)
How Do I Contact TAS?
TAS has offices in every state, the District of
Columbia, and Puerto Rico. To find your local
advocate’s number:
• Go to www.TaxpayerAdvocate.IRS.gov/
Contact-Us,
• Check your local directory, or
• Call TAS toll free at 877-777-4778.
What Are My Rights as a
Taxpayer?
The Taxpayer Bill of Rights describes ten basic
rights that all taxpayers have when dealing with
the IRS. Go to www.TaxpayerAdvocate.IRS.gov/
Taxpayer-Rights for more information about the
rights, what they mean to you, and how they apply to specific situations you may encounter
with the IRS. TAS strives to protect taxpayer
rights and ensure the IRS is administering the
tax law in a fair and equitable way.
Publication 509 (2026)
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.