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United States

2026 tax calendar for freelancers: IRS dates into 2027

IRS dates for the self-employed from the last 2026 estimated payment through Form 1099-NEC, the 2026 return and the Form 4868 extension, with sources.

In short
  • The fourth 2026 estimated tax payment is due January 15, 2027. You can skip it if you file your 2026 return by February 1, 2027 and pay the whole balance with it.
  • Form 1099-NEC for 2026 payments is due January 31. That is a Sunday in 2027, so under the IRS weekend rule it moves to Monday, February 1, 2027.
  • 2026 returns are due April 15, 2027. Form 4868 gives you until October 15, 2027 to file, but not more time to pay.
  • The first 2027 estimated tax payment is also due April 15, 2027.

Dates at a glance

These dates are for individuals who file on a calendar year. When a due date falls on a Saturday, Sunday or legal holiday, the IRS treats a filing or payment made on the next business day as on time.

DateWhat is due
January 15, 2027Fourth 2026 estimated tax payment (income from September to December 2026)
February 1, 2027Form 1099-NEC for 2026, filed with the IRS and furnished to each recipient (January 31 is a Sunday)
February 1, 2027File your 2026 return and pay in full by this date if you skip the January 15 payment
April 15, 20272026 Form 1040 and any balance due, or Form 4868 to extend the time to file
April 15, 2027First 2027 estimated tax payment (income from January to March 2027)
October 15, 2027Extended due date for 2026 returns covered by Form 4868

Estimated tax: who pays

Form 1040-ES (2026) says that in most cases you must pay estimated tax for 2026 if you expect to owe at least $1,000 after subtracting withholding and refundable credits, and you expect withholding and credits to be less than the smaller of 90% of your 2026 tax or 100% of the tax on your 2025 return. Different percentages apply to farmers, fishers and higher-income taxpayers.

The form lists the four 2026 payments as April 15, June 15 and September 15, 2026, and January 15, 2027. If you mail a payment, the U.S. postmark date counts as the payment date.

The IRS sets the first payment for each year at April 15. As of October 2026 the 2027 Form 1040-ES has not been released, so the April 15, 2027 date comes from that standing rule. April 15, 2027 is a Thursday.

Form 1099-NEC for people you paid

If you paid a contractor for services in your business, the 2026 instructions for Forms 1099-MISC and 1099-NEC say Form 1099-NEC is due to the IRS and to the recipient by January 31. They add that a due date on a Saturday, Sunday or legal holiday moves to the next business day.

For tax years beginning after 2025, the reporting threshold for nonemployee compensation is $2,000, up from $600. Payments for 2026 are the first ones under the new threshold.

Filing the 2026 return and extending it

The IRS “When to file” page sets the due date for calendar-year individual returns at April 15. As of October 2026 that page still shows the 2026 date, so check it again early in 2027. April 15, 2027 is a Thursday.

You can get an automatic six-month extension by filing Form 4868 by the original due date, or by paying electronically and marking the payment as an extension payment. That moves the filing date to October 15, 2027. The IRS states that an extension of time to file is not an extension of time to pay, so estimate and pay what you owe by April 15.

Before you rely on these dates

This note is general information, not tax advice. The IRS can move dates for disasters and other reasons, so check the IRS pages listed below or ask a tax professional before you file or pay.

Paidwhere files the year’s invoices and receipts into year/month folders named date_vendor_amount and keeps a ledger you can export to Excel or CSV, so your records are in one place when these dates arrive.

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Official sources

General information, not tax advice. Rules change; check the official page or a tax professional before you act.