IRS Filing deadline dates & Updates

IRS Federal Year 2025 Tax Return Form Deadline Dates 

  • Individual 1040 - April 15, 2026 - Extended October 15,2026
  • C Corp. 1120 - April 15,2026 - Extended October 15, 2026
  • Partnerships 1065 - March 16, 2026 - Extended Sept. 15, 2026
  • S Corp. - 1120-S - March 16, 2026 - Extended Sept. 15, 2026
  • Trusts & Estates - 1041 - April 15, 2026 - Extended Sept. 30, 2026

Additional Important Dates

• January 15, 2026: Final estimated tax payment due for Q4 of 2025.

• February 2, 2026: Deadline for employers to furnish W-2 forms to employees and for businesses to furnish various 1099 forms (e.g., 1099-NEC for non- employee compensation) to recipients.

• April 1, 2026: The last day for individuals who turned 73 in 2025 to take their first Required Minimum Distribution (RMD) from retirement accounts.

• April 15, 2026: 

Deadline to make IRA and HSA contributions for the 2025 tax year.

First quarterly estimated tax payment for the 2026 tax year is due.

• June 15, 2026: Second quarterly estimated tax payment for the 2026 tax year is due.

• September 15, 2026: Third quarterly estimated tax payment for the 2026 tax year is due.

IRS Announced Shutdown

The IRS has announced a scheduled production shutdown, applicable to both individual and business tax returns, for its Modernized e-File (MeF) system beginning at 11:59 a.m. ET on Friday, Dec. 26, 2025, during this window, between noon and midnight, transmitters will no longer be able to submit new filings. However, other service requests will remain active until the cutoff time, which is 11:59 p.m. Therefore, no e-file submissions will be accepted after 11:59 a.m. (noon) ET, Dec. 26, 2025, but we can receive acknowledgements until 11:59 p.m. (midnight) ET, Dec. 26, 2025. Plan accordingly to ensure returns for tax year 2024 and prior years are submitted, acknowledged and resolved before the deadline.


IRS Direct File program has been eliminated

The IRS Direct File program has been eliminated and will not be available for the 2026 tax filing season. The decision was made by the current administration, which cited high costs and a preference for private-sector alternatives. The program, which was a free, government-run online tax filing service, ran as a pilot in 2024 and expanded to 25 states in 2025. Despite high satisfaction ratings from users, it faced political pushback and lobbying from commercial tax preparation companies. What this means for taxpayers in 2026: 

  • Alternative filing methods: Taxpayers who previously used Direct File will need to find another way to file their taxes for the 2026 season.
  • Other free options exist: The IRS Free File program is still available, offering free guided tax preparation through a partnership with private companies for taxpayers with an Adjusted Gross Income (AGI) of $84,000 or less.
  • State-specific services: Some states that previously participated are continuing to offer their own free state tax filing services..
  • Accessing past returns: A summary of prior Direct File returns can be viewed via an individual's IRS online account. For a full copy, taxpayers must submit Form 4506, Request for Copy of Tax Return by mail.


RS has announced it will phase out paper tax refund checks

IRS has announced it will phase out paper tax refund checks for individual taxpayers, with the full transition to electronic payments effective for the 2026 tax filing season (for tax year 2025 returns). The phase-out officially began on September 30, 2025, in accordance with a federal mandate.