{
  "schemaVersion": 1,
  "lastVerified": "2026-10-27",
  "nextReview": "2027-01-15",
  "updatePolicy": "Recheck before each filing season and after agency announcements. Recheck the 2027 IRS rows against the final Publication 509 (2027) when the IRS releases it. No automatic monitoring is claimed.",
  "coveredThrough": "2027-12-31",
  "rows": [
    {
      "id": "tax-regular-2026",
      "date": "2026-04-15",
      "title": "Regular calendar-year federal return reference",
      "agency": "IRS",
      "scope": "General annual date. Eligibility, relief, and payment rules require the IRS source.",
      "sourceUrl": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad",
      "sourceDate": "undated",
      "checkedAt": "2026-10-24",
      "method": "official",
      "attribution": "As published by IRS",
      "relatedSources": [
        {
          "title": "IRS comparison of Form 8938 and FBAR requirements",
          "url": "https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements",
          "sourceDate": "2026-09-19",
          "checkedAt": "2026-10-27",
          "note": "Form 8938, when required, is attached to the annual return and due on the date of that return, including any applicable extensions."
        }
      ]
    },
    {
      "id": "fbar-regular-2026",
      "date": "2026-04-15",
      "title": "FBAR annual reference",
      "agency": "FinCEN",
      "scope": "General rule. Published exceptions and disaster relief can differ.",
      "sourceUrl": "https://www.fincen.gov/system/files/shared/FBAR_Due_Date_Clarification_PD02-02-2018.pdf",
      "sourceDate": "2018-02-02",
      "checkedAt": "2026-10-24",
      "method": "official",
      "attribution": "As published by FinCEN"
    },
    {
      "id": "tax-abroad-2026",
      "date": "2026-06-15",
      "title": "Automatic abroad filing-extension reference",
      "agency": "IRS",
      "scope": "Only qualifying taxpayers receive this extension. Interest can run from the regular payment date.",
      "sourceUrl": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad",
      "sourceDate": "undated",
      "checkedAt": "2026-10-24",
      "method": "official",
      "attribution": "As published by IRS",
      "relatedSources": [
        {
          "title": "IRS comparison of Form 8938 and FBAR requirements",
          "url": "https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements",
          "sourceDate": "2026-09-19",
          "checkedAt": "2026-10-27",
          "note": "Form 8938, when required, is attached to the annual return and due on the date of that return, including any applicable extensions."
        }
      ]
    },
    {
      "id": "tax-extended-2026",
      "date": "2026-10-15",
      "title": "Requested filing-extension reference",
      "agency": "IRS",
      "scope": "Requires the appropriate extension request. Not an extension to pay.",
      "sourceUrl": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad",
      "sourceDate": "undated",
      "checkedAt": "2026-10-24",
      "method": "official",
      "attribution": "As published by IRS",
      "relatedSources": [
        {
          "title": "IRS comparison of Form 8938 and FBAR requirements",
          "url": "https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements",
          "sourceDate": "2026-09-19",
          "checkedAt": "2026-10-27",
          "note": "Form 8938, when required, is attached to the annual return and due on the date of that return, including any applicable extensions."
        }
      ]
    },
    {
      "id": "fbar-extended-2026",
      "date": "2026-10-15",
      "title": "FBAR automatic extension reference",
      "agency": "FinCEN",
      "scope": "General rule. Published exceptions and disaster relief can differ.",
      "sourceUrl": "https://www.fincen.gov/system/files/shared/FBAR_Due_Date_Clarification_PD02-02-2018.pdf",
      "sourceDate": "2018-02-02",
      "checkedAt": "2026-10-24",
      "method": "official",
      "attribution": "As published by FinCEN"
    },
    {
      "id": "general-election-2026",
      "date": "2026-11-03",
      "title": "Federal general election",
      "agency": "FVAP",
      "scope": "Election date from the California FVAP feed. This is not a registration, request, or ballot-return deadline.",
      "sourceUrl": "https://www.fvap.gov/xml-api/California/deadline-dates.xml",
      "sourceDate": "undated",
      "checkedAt": "2026-10-24",
      "method": "official",
      "attribution": "As published by FVAP"
    },
    {
      "id": "tax-estimated-4-2026",
      "date": "2027-01-15",
      "title": "Fourth 2026 estimated tax payment reference",
      "agency": "IRS",
      "scope": "Applies only to people who make estimated payments. The IRS says this payment is not required if the 2026 return is filed and all tax is paid by February 1, 2027.",
      "sourceUrl": "https://www.irs.gov/pub/irs-prior/f1040es--2026.pdf",
      "sourceDate": "2026-02-12",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "Form 1040-ES (2026) lists this date for the fourth payment.",
      "relatedSources": [
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "tax-regular-2027",
      "date": "2027-04-15",
      "title": "Regular calendar-year federal return reference",
      "agency": "IRS",
      "scope": "General annual date for 2026 calendar-year returns. Eligibility, relief, and payment rules require the IRS source.",
      "sourceUrl": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad",
      "sourceDate": "2026-10-20",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "The IRS states April 15 as the regular calendar-year due date. Thursday, April 15, 2027, is a business day, so no weekend or legal-holiday shift applies. The IRS 2027 tax calendar draft lists the same date.",
      "relatedSources": [
        {
          "title": "IRS comparison of Form 8938 and FBAR requirements",
          "url": "https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements",
          "sourceDate": "2026-09-19",
          "checkedAt": "2026-10-27",
          "note": "Form 8938, when required, is attached to the annual return and due on the date of that return, including any applicable extensions."
        },
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "tax-estimated-1-2027",
      "date": "2027-04-15",
      "title": "First 2027 estimated tax payment reference",
      "agency": "IRS",
      "scope": "Applies only to people who make estimated payments. Amounts and penalty rules require the IRS source.",
      "sourceUrl": "https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2",
      "sourceDate": "2026-10-02",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "The IRS sets April 15 for income received January 1 through March 31. Thursday, April 15, 2027, is a business day, so no weekend or legal-holiday shift applies. The IRS 2027 tax calendar draft lists the same date.",
      "relatedSources": [
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "fbar-regular-2027",
      "date": "2027-04-15",
      "title": "FBAR annual reference",
      "agency": "FinCEN",
      "scope": "General rule for calendar year 2026 accounts. Published exceptions and disaster relief can differ.",
      "sourceUrl": "https://www.fincen.gov/system/files/shared/FBAR_Due_Date_Clarification_PD02-02-2018.pdf",
      "sourceDate": "2018-02-02",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by FinCEN",
      "sourceNote": "FinCEN sets April 15 each year and follows the federal income tax due date when it shifts. Thursday, April 15, 2027, is a business day, so no weekend or legal-holiday shift applies."
    },
    {
      "id": "tax-abroad-2027",
      "date": "2027-06-15",
      "title": "Automatic abroad filing-extension reference",
      "agency": "IRS",
      "scope": "Only qualifying taxpayers receive this extension. Interest can run from the regular payment date.",
      "sourceUrl": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad",
      "sourceDate": "2026-10-20",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "The IRS states June 15 as the automatic extended due date for qualifying taxpayers abroad. Tuesday, June 15, 2027, is a business day, so no weekend or legal-holiday shift applies. The IRS 2027 tax calendar draft lists the same date.",
      "relatedSources": [
        {
          "title": "IRS comparison of Form 8938 and FBAR requirements",
          "url": "https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements",
          "sourceDate": "2026-09-19",
          "checkedAt": "2026-10-27",
          "note": "Form 8938, when required, is attached to the annual return and due on the date of that return, including any applicable extensions."
        },
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "tax-estimated-2-2027",
      "date": "2027-06-15",
      "title": "Second 2027 estimated tax payment reference",
      "agency": "IRS",
      "scope": "Applies only to people who make estimated payments. Amounts and penalty rules require the IRS source.",
      "sourceUrl": "https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2",
      "sourceDate": "2026-10-02",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "The IRS sets June 15 for income received April 1 through May 31. Tuesday, June 15, 2027, is a business day, so no weekend or legal-holiday shift applies. The IRS 2027 tax calendar draft lists the same date.",
      "relatedSources": [
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "tax-estimated-3-2027",
      "date": "2027-09-15",
      "title": "Third 2027 estimated tax payment reference",
      "agency": "IRS",
      "scope": "Applies only to people who make estimated payments. Amounts and penalty rules require the IRS source.",
      "sourceUrl": "https://www.irs.gov/faqs/estimated-tax/individuals/individuals-2",
      "sourceDate": "2026-10-02",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "The IRS sets September 15 for income received June 1 through August 31. Wednesday, September 15, 2027, is a business day, so no weekend or legal-holiday shift applies. The IRS 2027 tax calendar draft lists the same date.",
      "relatedSources": [
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "tax-extended-2027",
      "date": "2027-10-15",
      "title": "Requested filing-extension reference",
      "agency": "IRS",
      "scope": "Requires the appropriate extension request. Not an extension to pay.",
      "sourceUrl": "https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad",
      "sourceDate": "2026-10-20",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by IRS",
      "sourceNote": "The IRS states October 15 as the date for a requested additional extension. Friday, October 15, 2027, is a business day, so no weekend or legal-holiday shift applies. The IRS 2027 tax calendar draft lists the same date.",
      "relatedSources": [
        {
          "title": "IRS comparison of Form 8938 and FBAR requirements",
          "url": "https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements",
          "sourceDate": "2026-09-19",
          "checkedAt": "2026-10-27",
          "note": "Form 8938, when required, is attached to the annual return and due on the date of that return, including any applicable extensions."
        },
        {
          "title": "IRS Publication 509 (2027), Tax Calendars, early-release draft",
          "url": "https://www.irs.gov/pub/irs-dft/p509--dft.pdf",
          "sourceDate": "undated draft",
          "checkedAt": "2026-10-27",
          "note": "The IRS marks this draft not for filing and may change it before final release."
        }
      ]
    },
    {
      "id": "fbar-extended-2027",
      "date": "2027-10-15",
      "title": "FBAR automatic extension reference",
      "agency": "FinCEN",
      "scope": "General rule for calendar year 2026 accounts. Published exceptions and disaster relief can differ.",
      "sourceUrl": "https://www.fincen.gov/system/files/shared/FBAR_Due_Date_Clarification_PD02-02-2018.pdf",
      "sourceDate": "2018-02-02",
      "checkedAt": "2026-10-27",
      "method": "official",
      "attribution": "As published by FinCEN",
      "sourceNote": "FinCEN grants an automatic extension to October 15 each year without a request. Friday, October 15, 2027, is a business day, so no weekend or legal-holiday shift applies."
    }
  ],
  "pending": [
    "The IRS 2027 tax calendar is an early-release draft. Recheck every 2027 IRS row against the final Publication 509 (2027) when the IRS releases it.",
    "The fourth 2027 estimated tax payment falls in January 2028, after the covered period. It is not included.",
    "The FVAP California feed lists no federal election in 2027. No 2027 FVAP dates are included.",
    "State election deadlines and personal disaster relief are not included."
  ]
}