Tax Calendar

2026 Important Deadlines*

 

June 15, 2026

  • Second Quarter 2026 Estimated Tax Payment Due

September 15, 2026

  • Third Quarter 2026 Estimated Tax Payment Due

October 15, 2026

  • Extended Individual Tax Returns Due— If you received an extension, you have until October 15 to file your 2025 tax return.

Tax Forms

These links will let you download the Internal Revenue Service's most frequently requested tax forms. Clicking on one of these links will download a PDF version of the form directly from the Internal Revenue Service website.

The information being provided is strictly as a courtesy. When you link to any of the websites provided here, you are leaving this website. We make no representation as to the completeness or accuracy of information provided on these websites. Nor are we liable for any direct or indirect technical or system issues or any consequences arising out of your access to or your use of third-party technologies, websites, information and programs made available through this website. When you access one of these websites, you are leaving this website and assume total responsibility and risk for your use of the websites you are linking to.

1040

U.S. Individual Income Tax Return
Form & Instructions

1040-SR

An alternative to the Form 1040 for taxpayers who are 65 and older.
Form & Instructions

1040ES

Estimated Tax for Individuals. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, or alimony).
Form & Instructions

1040X

Amended U.S. Individual Income Tax Return
Form & Instructions

5305 - SIMPLE

Savings Incentive Match Plan for Employees of Small Employers
Form & Instructions

Schedule 1 (1040)

Additional Income and Adjustments to Income
Form & Instructions

Schedule 2 (1040)

Additional Taxes
Form & Instructions

Schedule 3 (1040)

Additional Credits and Payments
Form & Instructions

Schedule A (1040)

Itemized Deductions. If you itemize, you can deduct a part of your medical and dental expenses and un-reimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.
Form & Instructions

Schedule B (Form 1040)

Interest and Ordinary Dividends.
Form & Instructions

Schedule C (Form 1040)

Profit or Loss from Business (Sole Proprietorship)
Form & Instructions

Schedule D (Form 1040)

Capital Gains and Losses. Use this form to report the sale or exchange of a capital asset not reported on another form or schedule, gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit, capital gain distributions not reported directly on Form 1040, and non-business bad debts.
Form

Schedule E (Form 1040)

Supplemental Income and Loss. Use Schedule E to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).
Form & Instructions

Schedule SE (Form 1040)

Self-Employment Tax. Use this form to figure the tax due on net earnings from self-employment. The Social Security Administration uses the information from Schedule SE to figure your benefits under the social security program.
Form & Instructions

W-4

Employee's Withholding Allowance Certificate. Complete this form so your employer can withhold the correct federal income tax from your pay.
Form & Instructions

W-2

Wage and Tax Statement. Every employer who pays for services performed by an employee, including noncash payments, must file a Form W-2 for each employee - even if the employee is related to the employer.
Form & Instructions

W-9

Request for Taxpayer Identification Number and Certification. Anyone who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.
Form & Instructions

1099

Miscellaneous Income Statement. Every business that pays for services performed by a non-employee must file a copy of Form 1099 for each non-employee.
Form & Instructions

1099-NEC

Form to report nonemployee compensation.
Form & Instructions

941

Employer's Quarterly Federal Tax Return.
Form & Instructions

4868

Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.
Form & Instructions

8863

Education Credits (American Opportunity and Lifetime Learning Credits). Use this form to figure and claim tax credits for qualified education expenses paid to an eligible postsecondary educational institution.
Form & Instructions

Tax Publications

These links will let you download a number of very useful tax publications from the Internal Revenue Service. Clicking on one of these links will download a PDF version of the publication directly from the Internal Revenue Service website.

The information being provided is strictly as a courtesy. When you link to any of the websites provided here, you are leaving this website. We make no representation as to the completeness or accuracy of information provided on these websites. Nor are we liable for any direct or indirect technical or system issues or any consequences arising out of your access to or your use of third-party technologies, websites, information and programs made available through this website. When you access one of these websites, you are leaving this website and assume total responsibility and risk for your use of the websites you are linking to.

Your Rights As a Taxpayer

This publication explains some of your most important rights as a taxpayer and the examination, appeal, collection, and refund processes.

Armed Forces’ Tax Guide

This publication covers the special tax situations of active members of the U.S. Armed Forces. It does not cover military pensions or veterans’ benefits or give the basic tax rules that apply to all taxpayers.

Your Appeal Rights and How To Prepare a Protest If You Don’t Agree

This Publication tells you how to appeal your tax case if you don’t agree with the Internal Revenue Service findings in an audit or other review.

Employer’s Tax Guide

A guide to taxes for employers and business owners.

Your Income Tax for Individuals

This publication covers the general rules for filing a federal income tax return. It explains the tax law to help you make sure you pay only the tax you owe and no more.

Tax Guide for Small Businesses (for individuals who use Schedule C or Schedule C-EZ)

The publication provides general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. It provides information on business income, expenses, and tax credits that may help you file your income tax return.

Exemptions, Standard Deduction, and Filing Information

This publication discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who should file; what status to use; how many exemptions to claim; and the amount of the standard deduction.

Medical and Dental Expenses (including the Health Coverage Tax Credit)

This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040).

Child and Dependent Care Expenses

This publication explains the tests you must meet to claim the credit for child and dependent care expenses.

Divorced or Separated Individuals

This publication explains tax rules that apply if you are divorced or separated from your spouse.

Charitable Contributions

This publication explains how to claim a deduction for your charitable contributions.

Examination of Returns, Appeal Rights, and Claims for Refund

This publication discusses general rules and procedures that the IRS follows in examinations.

Individual Retirement Arrangements (IRAs)

This publication discusses traditional, Roth, and SIMPLE IRAs. It explains the rules for setting up an IRA, contributing to an IRA, transferring money or property to or from an IRA, receiving distributions from an IRA, and taking credit for contributions to an IRA.

Survivors, Executors, and Administrators

This publication is designed to help those in charge of the estate of an individual who has died. It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the deceased person.

Health Savings Accounts and Other Tax-Favored Health Plans

This publication explains health savings accounts (HSAs), medical savings accounts (Archer MSAs and Medicare Advantage MSAs), health flexible spending arrangements (FSAs), and health reimbursement arrangements (HRAs).

 

Tax Rates

 

2026 Tax Rate

Single

Married Filing Jointly

Married Filing Separately

Head of Household

10%

$0 – $12,400

$0 – $24,800

$0 – $12,400

$0 – $17,700

12%

$12,401 – $50,400

$24,801 – $100,800

$12,401 – $50,400

$17,701 – $67,450

22%

$50,401 – $105,700

$100,801 – $211,400

$50,401 – $105,700

$67,451 – $105,700

24%

$105,701 – $201,775

$211,401 – $403,550

$105,701 – $201,775

$105,701 – $201,750

32%

$201,776 – $256,225

$403,551 – $512,450

$201,776 – $256,225

$201,751 – $256,200

35%

$256,226 – $640,600

$512,451 – $768,700

$256,226 – $384,350

$256,201 – $640,600

37%

$640,601+

$768,701+

$384,351+

$640,601+

 

2025 Tax Rate

Single

Married Filing Jointly

Married Filing Separately

Head of Household

10%

$0 – $11,925

$0 – $23,850

$0 – $11,925

$0 – $17,000

12%

$11,926 – $48,475

$23,851 – $96,950

$11,926 – $48,475

$17,001 – $64,850

22%

$48,476 – $103,350

$96,951 – $206,700

$48,476 – $103,350

$64,851 – $103,350

24%

$103,351 – $197,300

$206,701 – $394,600

$103,351 – $197,300

$103,351 – $197,300

32%

$197,301 – $250,525

$394,601 – $501,050

$197,301 – $250,525

$197,301 – $250,500

35%

$250,526 – $626,350

$501,051 – $751,600

$250,526 – $375,800

$250,501 – $626,350

37%

$626,351+

$751,600+

$375,800+

$626,351+

 

Source: IRS.gov, 2025.

This content is developed from sources believed to be providing accurate information.

This table is for informational purposes only and is not a replacement for real-life advice. Make sure to consult your tax, legal, and accounting professionals before modifying your tax strategy.