Farmers & fishermen

If you're a calendar year taxpayer and at least two-thirds of your gross income for 2025 or 2026 is from farming or fishing, you can:

• Pay your 2026 estimated tax by January 15, 2027. The ordinary due dates for the first three payment periods don't apply to you. See Farming and Fishing in Publication 505, Tax Withholding and Estimated Tax; or
• File your 2026 Form 1040 or 1040-SR by March 1, 2027. You don't need to make an estimated tax payment if you pay all the tax you owe at that time.

If your tax year doesn't start on January 1, you can either:

• Pay all your estimated tax by the 15th day after the end of your tax year, or
• File your return and pay all the tax you owe by the 1st day of the 3rd month after the end of your tax year.

Note: If the due date for making an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that's not a Saturday, Sunday, or legal holiday.

• Topic no. 416, Farming and fishing income
• Form 1040-ES, Estimated Tax for Individuals