Last updated: September 29, 2026
In short: Your 2026 federal and New York income tax returns are due April 15, 2027. Between now and then: do the year-end steps that only work before December 31, 2026, gather your income forms and the records for the new 2026 deductions, and make sure the IRS has a bank account to send your refund to. Choose the checklist that fits you below; each is written for the 2026 tax year and cites IRS and New York sources.
Choose Your Checklist
Key Dates for 2026 Returns
| Date | What's due |
|---|---|
| January 15, 2027 | Last 2026 estimated tax payment, federal and New York |
| February 1, 2027 | Employers and businesses send 2026 W-2s and 1099-NECs (January 31 is a Sunday) |
| March 15, 2027 | Partnership and S corporation returns; last day for New York's 2027 pass-through entity tax (PTET) election |
| April 15, 2027 | Individual federal and New York returns and payments, C corporation returns, and the FBAR for foreign accounts |
| October 15, 2027 | Extended individual returns and FBARs; an extension gives more time to file, not to pay |
What Changed for 2026, at a Glance
- New federal deductions for 2025 through 2028: up to $25,000 of qualified tips, up to $12,500 of qualified overtime pay ($25,000 on a joint return), an extra $6,000 for each person 65 or older, and up to $10,000 of interest on a loan for a new car assembled in the United States. The tips, overtime and senior deductions require a Social Security number valid for work.
- Standard deduction: $16,100 single, $32,200 married filing jointly, $24,150 head of household.
- State and local tax (SALT) deduction cap: $40,400, reduced for incomes above $505,000.
- Child Tax Credit: $2,200 per child. The child needs a Social Security number, and so does at least one parent on the return.
- Charity: starting in 2026, people who take the standard deduction can deduct up to $1,000 of cash gifts to charity ($2,000 on a joint return).
- ITIN filers: the American Opportunity and Lifetime Learning education credits now require a Social Security number.
- Remittances: a 1% federal tax applies to money sent abroad with cash, a money order or a cashier's check since January 1, 2026.
- Businesses: Form 1099-NEC is now required only for contractors paid $2,000 or more, and the business mileage rate is 72.5 cents a mile for January through June and 76 cents for July through December.
- New York: the Empire State Child Credit is $1,000 for each child under 4 and $500 for each child 4 to 16, and the first five state tax rates each drop 0.1 point.
Do These Before December 31, 2026
- Check your withholding with the IRS Tax Withholding Estimator, especially if your pay includes tips or overtime
- If your ITIN wasn't used on a federal return for 2023, 2024 or 2025, it expires December 31, 2026; plan to renew it if it will go on your 2026 return
- Make sure you have a bank account for your refund; paper refund checks have mostly ended
- Keep receipts for cash gifts to charity, now deductible even if you don't itemize
- Businesses: collect a Form W-9 from every contractor and bring your books up to date
Sources
Checked September 29, 2026. Dates in 2027 follow the published rules; the IRS and New York have not released their 2027 calendars yet, and we will update this page if a date moves.
- IRS Revenue Procedure 2025-32 (2026 inflation adjustments), October 9, 2025
- IRS Form 1040-ES (2026), What's New, February 12, 2026
- IRS: One Big Beautiful Bill Act deductions for working Americans and seniors, updated July 25, 2025
- IRS: modernizing payments to and from America's bank account, updated September 25, 2026
- IRS: understanding your CP53E notice, updated May 11, 2026
- IRS instructions for Forms 1099-MISC and 1099-NEC (2026), June 25, 2026
- IRS standard mileage rates, updated July 28, 2026
- New York Tax Department: Empire State Child Credit, updated March 10, 2026
- New York Tax Department: 2026 estimated tax instructions (IT-2105-I), February 12, 2026
Common Questions
When is my 2026 tax return due?
Federal and New York individual returns for 2026 are due April 15, 2027. An extension moves the filing deadline to October 15, 2027, but any tax you owe is still due April 15.
What are the biggest changes for 2026 returns?
For individuals, the new federal deductions for tips, overtime, people 65 and older, and car loan interest, and a higher cap on the state and local tax deduction. For businesses, the Form 1099-NEC threshold rises from $600 to $2,000.
Will the IRS mail me a paper refund check?
Usually not. The IRS generally stopped issuing paper refund checks to individuals after September 30, 2025. If your return has no bank account, the IRS sends a CP53E notice and gives you 30 days to add one in your IRS Online Account; if you don't, it mails a check after about six weeks.
Do I need an appointment to file with you?
Call (646) 403-6500 or come to 167-13 Hillside Ave, 2nd Floor, Jamaica. Virtual and after-hours appointments are available, in English or Bangla.