General information only. Not tax, legal or investment advice. A planning idea named here is not a recommendation for any person. Prem Tax and Accounting Corp is a CPA firm, not a law firm. Tax rules change often and figures are for the tax year shown: confirm with the official source or a qualified adviser before you act. Read the full notice. Book a 10-minute call.

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Your 2026 year-end tax checklist: what to finish by December 31

Most year-end tax moves count for 2026 only if they are done by Thursday, December 31, 2026. Here are the dates in order, with a five-step countdown you can follow.

Prepared by Prem Tax and Accounting Corp. Last reviewed November 6, 2026. Figures as of November 6, 2026.

Most year-end tax moves count for 2026 only if they are finished by Thursday, December 31, 2026. Tax year 2026 is the year you report on the return you file in 2027. The Porch-Light Countdown at the end turns the dates into five steps.

The short version

Gifts, withdrawals, conversions and equipment count for 2026 only if done by December 31, 2026.
The fourth 2026 estimated payment is due Friday, January 15, 2027.
These dates are settled law. The IRS calendar for 2027 is still a draft.
2026 starts the new charity rules and the 35 percent value limit (Public Law 119-21).
Most 2027 amounts came out November 5, 2026, but not the 2027 retirement limits.

Finish by December 31, 2026

Dollar limits here are 2026 amounts, which the IRS resets each fall.

Move	What counts	Source
Charity gifts	Delivered, mailed (check) or charged in 2026	Pub. 526
Required minimum distribution (RMD)	Due for 2026. If you turn 73 in 2026, you may wait until April 1, 2027, but then take two in 2027	Pub. 590-B
IRA gift to charity (QCD)	Sent straight from the IRA at age 70 1/2 or older, up to $111,000	Notice 2025-67
Roth conversion	Taxed in 2026 and cannot be undone	Pub. 590-A
401(k) deferrals	From 2026 pay, up to $24,500	Notice 2025-67
Equipment	Placed in service (ready for use) in 2026	Pub. 946
Stock sales	The trade date sets the year, and December 31 is a trading day	Pub. 550
Gifts to family	$19,000 per person gift exclusion. A Trump account (child investment account) takes up to $5,000 a year per child (government and charity deposits aside); 2026 room ends December 31	Rev. Proc. 2025-32; Public Law 119-21, sec. 70204

Key dates, December 15, 2026 to April 15, 2027 Calendar-year filers

Dec 15, 2026Fourth payment for C corporations and Illinois entity tax
Jan 15, 2027Fourth 2026 estimated payment
Feb 1, 2027W-2s, 1099-NEC forms and payroll returns
Mar 15, 2027Partnership and S corporation returns
Apr 15, 2027Form 1040, tax due, 2026 IRA and HSA contributions

Source: IRS Pub. 509 (2026), Form 1040-ES (2026), draft Pub. 509 (2027)

An invented example

Nina, 75, owes a 2026 RMD of $12,000 and plans to give $5,000 to her church. If her IRA company sends the $5,000 straight to the church by December 31, it counts toward her RMD, so only $7,000 is taxable. People in her spot often ask the IRA company early.

The Porch-Light Countdown

Early November: list the gifts, withdrawals and conversions you are weighing.
Mid-December: ask your IRA company, plan and charity to start anything that needs them.
By December 31: finish gifts, RMDs, IRA gifts, conversions, equipment and trades.
By January 15: pay the fourth estimated tax payment, or file and pay in full by February 1.
By April 15, 2027: fund your 2026 IRA and HSA, and file or extend. See our tax calendar.

Common questions

Does a stock sale on December 31 count for 2026?

Yes. For listed stock the trade date sets the year. December 31, 2026 is a trading day, and January 1, 2027 is a market holiday.

Can I skip the January 15 estimated payment?

Form 1040-ES says you can if you file your 2026 return by February 1, 2027 and pay the whole balance. Earlier payments and withholding that already reach the no-penalty level also work.

Do these dates ever move?

Mainly for weekends, holidays and IRS disaster relief. Our 2027 dates come from a draft IRS calendar we will recheck.

Official sources

Keep reading

Please read: general information only

This page gives general information and education about current federal and state tax topics, including recent legislation, planning ideas, retirement and annuity rules, and court decisions. It is not tax, legal, accounting, investment, insurance or other professional advice, and it is not a substitute for advice from a qualified CPA, attorney or other adviser who knows your facts. Reading it does not create a CPA-client or any other professional relationship with Prem Tax and Accounting Corp. Prem Tax and Accounting Corp is a CPA firm, not a law firm. It does not sell insurance or investment products, and it does not recommend, rate or sell any annuity, fund or other product. A planning idea, a strategy name or an example here is not a recommendation to take or avoid any action.

Tax rules, thresholds, rates and deadlines change often, and Congress, the IRS, the courts and the states change how they apply them. Guidance on recent legislation is still being issued. We checked the figures against the official sources named on the page on the date shown (last reviewed November 6, 2026), but we do not promise that this page is complete, current or free of errors, and we do not update it the moment a rule changes. Where the rules are unsettled or guidance is still pending we say so. Amounts for a future year are labelled planning figures until the IRS or another agency publishes them. Examples use invented numbers and are for illustration only.

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Questions about how the new tax law or your year-end moves apply to you? Keshav Agrawal is a U.S. CPA and a Chartered Accountant (CA) from India. We prepare U.S. and Illinois returns, plan with you, and work alongside your financial adviser, insurance agent or attorney. We sell no investment or insurance products. Book a 10-minute call or send us a message.

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