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Form 1099-NEC, Nonemployee Compensation, is used to report nonemployee compensation.  \nForm 1040-SR. Form 1040-SR, U.S. Income Tax Return for Seniors, is a tax return for senior citizens. For tax year 2025, Form 1040-SR is available to you if you were born before January 2, 1961. The form generally mirrors Form 1040.  \nOnline IRS Tax Calendar. The IRS Tax Calendar is available online at [IRS.gov/TaxCalendar](IRS.gov/TaxCalendar). This calendar is also available in Spanish and Chinese.  \nPhotographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.  \nIntroduction  \nA tax calendar is a 12-month calendar divided into quarters. The calendar gives specific due dates for:  \n• Filing tax forms,  \n• Paying taxes, and  \n• Taking other actions required by federal tax law.  \nPublication 509 (2026) Catalog Number 15013X  \nDec 2, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nWhat does this publication contain? This publication contains the following.  \n1. A section on how to use the tax calendars.  \n2. Three tax calendars:  \na. General Tax Calendar,  \nb. Employer’s Tax Calendar, and  \nc. Excise Tax Calendar.  \n3. A table showing the semiweekly deposit due dates for payroll taxes for 2026.  \nMost of the due dates discussed in this publication are also included in the online IRS Tax Calendar, available at [IRS.gov/TaxCalendar](IRS.gov/TaxCalendar). The online IRS Tax Calendar is also available in Spanish and Chinese.  \nWho should use this publication? Primarily, employers need to use this publication. However, the General Tax Calendar, later, has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the Excise Tax Calendar, later.  \nWhat are the advantages of using a tax calendar? The following are advantages of using a tax calendar.  \n• You don’t have to figure the due dates yourself.  \n• You can file or pay timely and avoid penalties.  \n• You don’t have to adjust the due dates for Saturdays, Sundays, and legal holidays.  \n• You don’t have to ","cbCaimHJUyIvVKJB","https://ap.wps.com/l/cbCaimHJUyIvVKJB","pdf",1195405,"English","# Introduction\n## Background Information for Using the Tax Calendars\n## General Tax Calendar\n## First Quarter\n## Second Quarter\n## Third Quarter\n## Fourth Quarter\n## Employer’s Tax Calendar\n## Excise Tax Calendar\n## How To Get Tax Help","[{\"question\":\"What is Publication 509 and what does it cover for 2026?\",\"answer\":\"Publication 509 is a 12-month tax calendar divided into quarters. It lists specific due dates in 2026 for filing tax forms, paying taxes, and taking other actions required by federal tax law.\"},{\"question\":\"Which calendars are included in Publication 509?\",\"answer\":\"The publication contains three calendars: the General Tax Calendar, the Employer’s Tax Calendar, and the Excise Tax Calendar. It also provides a table of semiweekly payroll tax deposit due dates for 2026.\"},{\"question\":\"How do readers decide which calendar(s) to use?\",\"answer\":\"Start with the General Tax Calendar and highlight dates that apply. Employers should also use the Employer’s Tax Calendar. Those who must pay excise taxes should use the Excise Tax Calendar, and some situations may require more than one calendar.\"}]","Publication 509 - Tax Calendars - For use in 2026 | PDF",1791849832]