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Retirement learning center · reviewed October 10, 2026

IRA contribution and conversion deadlines

Contribution and conversion dates answer different questions. A transaction's processing date deserves a place in your planning records.

2025 standard rules · 2026 form projections

Contribution tax years and conversion calendar years differ. Conversion planning uses the year the conversion is completed. Custodians can require earlier processing. No reminder repeats indefinitely.

2026 year-end IRA balance and conversion review

December 31, 2026 — ordinary calendar-year taxpayer rule

Record all applicable personal traditional, SEP and SIMPLE IRA balances. Conversions belong to the calendar year completed; allow custodian processing time.

IRS date / rule source

2026 IRA contribution deadline

April 15, 2027 — projected; verify annual IRS announcements

Ordinary individual deadline; an income-tax filing extension does not extend regular IRA contributions. Disaster relief and special taxpayers may differ.

IRS date / rule source

2026 individual filing and payment deadline

April 15, 2027 — projected; verify annual IRS announcements

File the return and applicable Form 8606, or request an extension. An extension to file is not an extension to pay.

IRS date / rule source

2026 ordinary extended filing deadline

October 15, 2027 — projected; verify annual IRS announcements

Only with a valid extension. Excess contribution return/correction deadlines depend on facts, timely filing and relief provisions; seek review instead of relying on this date alone.

IRS date / rule source

Correction deadlines depend on timely filing, extensions, earnings and relief provisions. This calendar does not decide the right correction method or deadline. Disaster relief, overseas taxpayers and other exceptions require a current IRS check.

Reviewed October 10, 2026. IRS reference. 2026 Form 8606 output is a planning estimate based on the 2025 structure.

Keep two calendars

IRA contributions can generally be made through the return filing deadline, excluding extensions. Conversions are reported in the calendar year completed. Check current IRS relief notices and custodian processing requirements for your circumstances.

Plan for operations

Ask the custodian when forms must be received and when transfers are expected to settle. Put a buffer in your calendar, then verify completion from the transaction record rather than the request date.

Sources and next steps

Reviewed October 10, 2026. This independent educational website is not affiliated with the IRS. Special transactions need professional review.

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