Jan. 15 tax deadline looms: IRS maps 2026 filing season start, Free File and new 2026 tax brackets
WASHINGTON, Jan 14, 2026, 06:15 (EST) The IRS’ Taxpayer Advocate Service this week urged people with substantial non-wage income to keep up with estimated tax payments, as a Jan. 15 deadline nears for the final installment tied to 2025 income. It said individuals who expect to owe $1,000 or more when they file generally must pay quarterly, with 2026 tax-year due dates of April 15, June 15, Sept. 15 and Jan. 15, 2027; corporations generally must pay if they expect to owe $500 or more. https://www.taxpayeradvocate.irs.gov/news/tax-tips/estimated-payments/2026/01/ https://www.irs.gov/businesses/small-businesses-self-employed/first-quarter-tax-calendar The timing matters because the IRS has set Jan. 26 as the opening