Important Tax Deadlines
Never miss a tax deadline again. Keep track of filing dates, quarterly payments, and form deadlines all in one place.
January 2026
Q4 2025 Estimated Tax Payment Due
Fourth quarter estimated tax payment for tax year 2025.
February 2026
1099-INT, 1099-DIV, 1099-B Forms Due
Banks and brokerages must send interest, dividend, and brokerage statements.
April 2027
Q1 2027 Estimated Tax Payment Due
First quarter estimated tax payment for tax year 2027.
2026 IRA Contribution Deadline
Last day to make IRA contributions that count toward tax year 2026.
June 2027
Q2 2027 Estimated Tax Payment Due
Second quarter estimated tax payment for tax year 2027.
September 2027
Q3 2027 Estimated Tax Payment Due
Third quarter estimated tax payment for tax year 2027.
October 2027
Extended 2026 Returns Due
Final deadline for returns with approved extensions. No further extensions available.
Tax deadlines are adjusted when they fall on weekends or federal holidays. If a deadline falls on a Saturday, it moves to the following Monday. If it falls on Sunday, it also moves to Monday.
Estimated tax payments are required if you expect to owe $1,000 or more when you file your return. This typically applies to self-employed individuals, freelancers, and those with significant investment income.
Extensions give you more time to file, but not more time to pay. Interest and penalties may apply to taxes owed after the original due date.
The 2026 filing season in one table
Two different years run at once in any tax calendar. The return you file in 2027 reports income for 2026, and the estimated payments you make during 2026 are credited against that same 2026 return. The table below separates the two, so a deadline never lands in the wrong year.
| Deadline | Date | Who it applies to |
|---|---|---|
| 1st 2026 estimated payment | April 15, 2026 | Anyone expecting to owe $300 or more of New York State, New York City or Yonkers tax after withholding and credits |
| 2nd 2026 estimated payment | June 15, 2026 | Same filers — four equal instalments are the default |
| 3rd 2026 estimated payment | September 15, 2026 | Same filers |
| 4th 2026 estimated payment | January 15, 2027 | Same filers — the last instalment lands in the following year |
| 2026 federal and New York return | April 15, 2027 | Calendar-year filers; automatic six-month extension available |
| Extended 2026 return | October 15, 2027 | Filers who requested an extension — an extension to file is not an extension to pay |
A deadline that lands on a Saturday, Sunday or legal holiday moves to the next business day. The estimated payment dates above are the ones published by the New York State Department of Taxation and Finance for 2026; the filing date is the calendar-year rule the IRS publishes each year.
What New York requires beyond the federal calendar
New York layers its own thresholds on top of the federal ones. Estimated payments are not required if you expect to owe less than $300 of New York State tax, $300 of New York City tax and $300 of Yonkers tax after withholding and credits — all three tests, not whichever is easiest. Even if you owe more, withholding can still spare you the penalty if it reaches 90% of this year's tax, or 100% of last year's tax (110% when New York adjusted gross income on that return was above $150,000, or $75,000 for married filing separately).
What actually happens if you miss a date
New York charges interest on any tax not paid by the due date — compounded daily at a rate the Department resets each quarter — and the penalties stack on top. The three that catch most people:
| Penalty | Amount | Cap |
|---|---|---|
| Late filing | 5% of the tax due for each month (or part of a month) the return is late | 25% — and a minimum of the lesser of $100 or the balance due once the return is more than 60 days late |
| Late payment | 0.5% of the unpaid amount for each month (or part of a month) | 25% |
| Underpaid estimated tax | The federal short-term rate plus 5.5 percentage points, adjusted quarterly | Never less than 7.5% |
Filing late and paying late are separate penalties, which is why an extension is only half a solution: it postpones the return, not the bill. If you cannot pay in full by the due date, file on time anyway and pay what you can — the late-filing penalty is the expensive one. For anything beyond a simple balance due, the state's own payment options and refund status pages are the authority to read before deciding what to do.
Planning the year around the dates
The two deadlines that reward planning are the 4th estimated payment in January and the filing date in April. By January you know what the year actually paid, so the final instalment is a true-up rather than a guess. The April date is the last chance to make a prior-year retirement contribution or an estimated-tax true-up. Work out the cash impact of either move first with the refund calculator or the filing deadlines guide, and keep the number roughly reconciled with the salary comparison tool when you change jobs mid-year.
Sources: New York State Department of Taxation and Finance estimated tax payment due dates, who must make estimated tax payments, interest and penalties and special filing deadlines; IRS when to file.