2026 Calendar of Imputed Payment
and Who It Applies to
- posted February 3, 2026
Imputed payment refers to the taxable value of certain non-cash benefits, such as pass travel, that must be reported as income under IRS rules.
Quarter |
Travel Period |
Invoice Delivered By |
Payment Due By |
|---|---|---|---|
1st Quarter |
Nov. 1, 2024 - Jan. 31, 2026 |
Mar. 20, 2026 |
Apr. 24, 2026 |
2nd Quarter |
Feb. 1 - Apr. 30, 2026 |
Jun. 9, 2026 |
Jul. 8, 2026 |
3rd Quarter |
May 1 - Jul. 31, 2026 |
Sep. 11, 2026 |
Oct. 14, 2026 |
4th Quarter |
Aug. 1 - Oct. 31, 2026 |
Dec. 10, 2026 |
Jan. 8, 2027 |
Taxable Pass Riders: If you don't have any taxable pass riders, you will not be subject to tax.
Your Status |
Employee |
Spouse |
Domestic Partner |
Parents |
Children |
Enrolled Friends |
Extended Family Buddy |
Buddy |
|---|---|---|---|---|---|---|---|---|
Retiree |
No |
No |
Yes |
No |
No* |
Yes |
Yes |
Yes |
Early Out ** |
Yes |
No |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
* In general, a retiree's children who are financially dependent are not taxable up to age 26.
** Includes only early out participants who will not grow into retiree status. Early out participants who grow in to retiree status are taxed as a retiree.