United States tax calendar 2026: return and payment dates
In the United States the tax year runs from 1 January to 31 December. As of 25 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 15 April 2027 (tax year 2026).
For a private investor who is tax resident in the United States and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 25 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 67 days).
- 15 April 2027Tax return due — for tax year 2026 (in 172 days).
- 15 April 2027Tax payment due — for tax year 2026 (in 172 days).
Return deadline, in full
15 April of the following year (2026 return: 15 April 2027); moves to the next business day if it falls on a weekend/legal holiday. Automatic 6-month extension to 15 October with Form 4868 - an extension to file, not to pay.Payment deadline, in full
Balance due by the original due date (15 April 2027). During the year, estimated tax (Form 1040-ES) is due 15 Apr 2026, 15 Jun 2026, 15 Sep 2026 and 15 Jan 2027 if you expect to owe at least $1,000 after withholding and credits; safe harbours: 90% of 2026 tax or 100% of 2025 tax (110% if 2025 AGI > $150,000).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Internal Revenue Service — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in the United States runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for the United States is 15 April 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of the United States.
The next tax payment deadline on record for the United States is 15 April 2027 (tax year 2026). Returns and payments go through the tax authority: Internal Revenue Service, www.irs.gov. Allocaria files and pays nothing for you.
Who must file
US citizens and residents are taxed on worldwide income; a return is required when gross income reaches the filing threshold for the filing status (linked to the standard deduction: 2026 $16,100 single / $32,200 MFJ). When filing, every sale (gain or loss) is reported on Form 8949/Schedule D. Foreign brokers generally do not issue Form 1099-B/DIV, so you must compute and report yourself.
Forms the tax authority names
- Form 1040
- Form 8949
- Schedule D (Form 1040)
- Schedule B (Form 1040)
- Form 1116 (foreign tax credit)
- Form 8960 (NIIT)
- Form 8621 (PFIC, per fund)
- Form 8938 (specified foreign financial assets)
- FinCEN Form 114 (FBAR)
- Form 1040-ES (estimated tax)
- Form 4868 (extension)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- IRS - Topic no. 409, Capital gains and losses
Official source · read 14 October 2026
- IRS - Rev. Proc. 2025-32 (2026 inflation adjustments, s.4.03 maximum capital gains rate amounts)
Official source · read 14 October 2026
- IRS - IRS releases tax inflation adjustments for tax year 2026, including amendments from the One Big Beautiful Bill
Official source · read 14 October 2026
- IRS - Topic no. 559, Net investment income tax
Official source · read 14 October 2026
- IRS - Publication 550, Investment Income and Expenses (wash sales, FIFO/specific ID, qualified dividends)
Official source · read 14 October 2026
- IRS - Instructions for Form 8621 (PFIC), Rev. December 2025
Official source · read 14 October 2026
- IRS - 2026 Form 1040-ES, Estimated Tax for Individuals
Official source · read 14 October 2026
- IRS - When to file
Official source · read 14 October 2026
- IRS - Foreign currency and currency exchange rates
Official source · read 14 October 2026
- IRS - Instructions for Form 1116 (foreign tax credit)
Official source · read 14 October 2026
- IRS - Report of Foreign Bank and Financial Accounts (FBAR)
Official source · read 14 October 2026
- IRS - Comparison of Form 8938 and FBAR requirements
Official source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to United States: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of the United States. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.