LAZCO INCOME TAX

2026 Tax Season Key Dates

Jan 26th Start of tax season and first day to file a federal tax return via e-file or mailed-in paper returns, though the IRS generally will not accept and process tax returns until late January.

Jan 17th Final estimated tax quarterly payment due for 2026.

Jan 26th IRS E-file goes "live" allowing acceptance and processing of electronic tax returns for the vast majority of tax filers. Paper tax returns will begin processing a week or two later.

Feb 1st-7th Date by which you should have received a W-2 from employer(s) you worked for during the tax year. If not, contact their HR/Payroll department to resend tax documents. You should also get any 1099-K forms for online payments (>$600) via TPPs

OverTime? Check with employer for the amount if not on your w2 summary or box 14 of w2.

Feb 1st-7th Deadline for receiving 1099 statements (factors in your AGI income) that report non-employee compensation, bank interest, dividends and distributions from a retirement plan. Financial institutions (e.g Vanguard, Fidelity) must also mail out 1099-B, 1099-S and 1099-MISC forms by this date.

Feb 17th PATH Act Lifts. Refund dates released for taxpayers who have filed electronically and claimed the EITC or ACTC.

Impacted refund payments will generally start 8 to 10 days after this date.

March 15th S Corporation and Partnership tax returns or extension requests due.

April 15th *Tax Day* Last day for on-time filing of federal and state IRS income tax returns or for submitting extension requests (Form 4868).

DC, Maine or Massachusetts may have a few extra days due to state holidays.

All tax liabilities or payments must be made by this day to avoid interest and penalties. This includes returns with approved extensions to file.

If you are unable to pay your taxes, you can apply for an IRS payment plan.

April 15th Last day to make a tax filing year contribution to Traditional or Roth IRAs, Health Savings Account (HSA),SEP-IRAs.

April 15th FBAR (Foreign Bank Account Report) forms due for taxpayers who have signature authority over $10,000 in total in foreign bank accounts in the prior year. Laws enacted last year change the standard FBAR due date to "tax day" (vs June 30th as in years past). No extensions are allowed and forms must be filed electronically.

June 15th U.S. citizens or resident aliens living abroad must file tax returns by this date (or request a four-month extension). Any actual or estimated taxes are still due by Tax Day.

Oct 15th Due date for filing approved extensions for federal, state and S-Corp/Partnership income tax returns