Thursday, October 15, 2026, is the federal extended filing deadline for 2025 individual income tax returns and calendar-year C corporation returns. Certain taxpayers affected by disasters and qualifying military personnel may have additional time to file.
Federal Tax Extension Filing Deadlines
Taxpayers with valid filing extensions generally must file by the following dates:
- Individual income tax returns (Form 1040): October 15, 2026.
- Calendar-year C corporation returns (Form 1120): October 15, 2026.
- Calendar-year estate and trust income tax returns (Form 1041): September 30, 2026, unless a disaster-related postponement or another exception applies.
Returns filed after the applicable extended deadline may be subject to a failure-to-file penalty of 5% of unpaid tax for each month or partial month the return is late, up to 25%, subject to applicable exceptions and adjustments.
An extension to file generally does not extend the time to pay. The penalty is generally based on tax unpaid by the original payment deadline, rather than tax unpaid by October 15.
E-File Rejection and Retransmission Deadlines
For returns timely transmitted on October 15 but rejected:
- Individual returns: The return generally will be considered timely filed if it is corrected, retransmitted, and accepted by October 20, 2026, under the applicable IRS rejection-perfection rules.
- C corporation returns: The return generally will be considered timely filed if it is corrected, retransmitted, and accepted within the applicable 10-calendar-day perfection period, ending October 25, 2026, for an October 15 rejection.
These periods apply to correcting timely submitted, rejected returns; they do not provide additional time to submit an initial return.
Taxpayers Who May Have Additional Time to File
Military Personnel Serving in Combat Zones
Qualifying military personnel serving in a combat zone generally have at least 180 days after leaving the combat zone to file returns and pay taxes. Additional time may apply based on the days remaining to meet the original deadline when they entered the combat zone.
Taxpayers Affected by Disasters
The IRS has postponed certain federal filing and payment deadlines for eligible individuals and businesses affected by the disasters listed below.
Eligibility, covered returns, payment obligations, and geographic boundaries vary by announcement. Taxpayers should review the applicable IRS notice to confirm which postponements apply.
Disaster Relief Deadline: November 2, 2026
- Wisconsin: Eligible individuals and businesses affected by severe storms, tornadoes, and flooding that began on April 13, 2026, have until November 2, 2026, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release WI-2026-02.
- Louisiana: Eligible individuals and businesses affected by Tropical Storm Arthur, which began on June 17, 2026, have until November 2, 2026, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release LA-2026-02.
- Michigan: Eligible individuals and businesses affected by severe storms, tornadoes, and flooding that began on April 10, 2026, have until November 2, 2026, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release MI-2026-02.
- Mississippi: Eligible individuals and businesses affected by severe storms, straight-line winds, tornadoes, and flooding that began on May 6, 2026, have until November 2, 2026, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release MS-2026-02.
Disaster Relief Deadline: February 1, 2027
- Hawaii County: Eligible individuals and businesses impacted by the earthquake that began on May 22, 2026, as well as qualifying taxpayers affected by the March severe storms, flooding, and mudslides, have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release HI-2026-03.
- Oglala Sioux Tribe: Eligible individuals and businesses affected by severe storms, straight-line winds, and flooding that began on June 2, 2026, have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release SD-2026-02.
- Indiana: Eligible individuals and businesses affected by severe storms, straight-line winds, tornadoes, and flooding that began on August 11, 2026, have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release IN-2026-01.
- Washington: Eligible individuals and businesses affected by wildfires that began on July 31, 2026, have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release WA-2026-03 and IRS News Release WA-2026-02.
- Nebraska: Eligible individuals and businesses in affected parts of Nebraska have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments following these disasters:
- Wildfires that began on June 9, 2026. See IRS News Release NE-2026-07.
- Wildfires that began on May 16, 2026. See IRS News Release NE-2026-06.
- Severe storms that began on May 15, 2026. See IRS News Release NE-2026-05.
- The Pressey Fire in central Nebraska, which began on April 22, 2026. See IRS News Release NE-2026-04.
- Wildfires that began on March 12, 2026. See IRS News Release NE-2026-03.
- West Virginia: Eligible individuals and businesses affected by severe storms, straight-line winds, tornadoes, flooding, landslides, and mudslides that began on July 21, 2026, have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release WV-2026-01.
- Mississippi: Eligible individuals and businesses in affected parts of Mississippi impacted by Tropical Storm Arthur, which began on June 18, 2026, have until February 1, 2027, to file various federal individual and business tax returns and make qualifying tax payments. See IRS News Release MS-2026-03.
Check for Additional IRS Disaster Tax Relief
Visit the IRS Tax Relief in Disaster Situations page for current announcements and other circumstances that may allow eligible taxpayers to file returns or make qualifying tax payments after October 15 without penalties associated with the postponed deadlines.
