Tax Deadlines
The US federal dates that decide when you file and when you pay, taken from the IRS’s published tax calendars.
Tax year 2026
| Deadline | Date | Who it applies to | Form | Source |
|---|---|---|---|---|
| January 2026 | ||||
| Estimated tax, 4th payment (2025)Not needed if you file your 2025 return and pay in full by 2 February 2026. | (passed) | Individuals who pay estimated tax | 1040-ES | Source |
| Payroll tax deposit, monthly depositors (December 2025 wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| February 2026 | ||||
| W-2 to employees and to the SSA (2025)Give employees their copies and file Copy A with Form W-3. 31 January 2026 is a Saturday. | (passed) | Employers | W-2 / W-3 | Source |
| 1099-NEC to contractors and the IRS (2025)Same date for giving the recipient their copy and filing with the IRS. | (passed) | Businesses that paid contractors | 1099-NEC | Source |
| Payroll return, Q4 2025If all tax was deposited on time and in full, you have until 10 February. | (passed) | Employers | 941 | Source |
| Federal unemployment (FUTA) return (2025)If all tax was deposited on time and in full, you have until 10 February. | (passed) | Employers | 940 | Source |
| Payroll tax deposit, monthly depositors (January wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| March 2026 | ||||
| Partnership return (2025)Give partners their Schedule K-1 by the same date. Form 7004 gives 6 more months. | (passed) | Calendar-year partnerships and multi-member LLCs | 1065 | Source |
| S corporation return (2025)Pay any tax due and give shareholders their Schedule K-1. Form 7004 gives 6 more months. | (passed) | Calendar-year S corporations | 1120-S | Source |
| Payroll tax deposit, monthly depositors (February wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| April 2026 | ||||
| Individual income tax return (2025)File and pay any tax due. | (passed) | Individuals | 1040 / 1040-SR | Source |
| Extension request for individual return (2025)Extends the time to file to 15 October, not the time to pay. Pay your estimated balance by 15 April. | (passed) | Individuals | 4868 | Source |
| Estimated tax, 1st payment (2026) | (passed) | Individuals who pay estimated tax | 1040-ES | Source |
| Corporation income tax return (2025)Pay any tax due. Form 7004 gives 6 more months to file. | (passed) | Calendar-year C corporations | 1120 | Source |
| Corporation estimated tax, 1st payment (2026) | (passed) | Calendar-year C corporations | — | Source |
| Foreign bank account report, FBAR (2025)Filed with FinCEN, not the IRS. Automatic extension to 15 October; no request needed. | (passed) | US persons with foreign accounts over $10,000 in total | FinCEN 114 | Source |
| Foreign-owned US company report (2025)Due with the pro forma Form 1120. Cannot be e-filed; fax or mail it. Form 7004 extends it to 15 October. | (passed) | Foreign-owned single-member US LLCs (disregarded entities) | 5472 with pro forma 1120 | Source |
| Payroll tax deposit, monthly depositors (March wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| Payroll return, Q1 2026If all tax was deposited on time and in full, you have until 11 May. | (passed) | Employers | 941 | Source |
| May 2026 | ||||
| Payroll tax deposit, monthly depositors (April wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| June 2026 | ||||
| Individual return for US citizens living abroad (2025)File and pay any tax, interest and penalties due. Form 4868 gives 4 more months, to 15 October. | (passed) | US citizens and residents living outside the US and Puerto Rico | 1040 / 1040-SR | Source |
| Estimated tax, 2nd payment (2026) | (passed) | Individuals who pay estimated tax | 1040-ES | Source |
| Corporation estimated tax, 2nd payment (2026) | (passed) | Calendar-year C corporations | — | Source |
| Payroll tax deposit, monthly depositors (May wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| July 2026 | ||||
| Payroll tax deposit, monthly depositors (June wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| Payroll return, Q2 2026If all tax was deposited on time and in full, you have until 10 August. | (passed) | Employers | 941 | Source |
| August 2026 | ||||
| Payroll tax deposit, monthly depositors (July wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| September 2026 | ||||
| Partnership return, extended (2025) | (passed) | Partnerships that filed Form 7004 | 1065 | Source |
| S corporation return, extended (2025) | (passed) | S corporations that filed Form 7004 | 1120-S | Source |
| Estimated tax, 3rd payment (2026) | (passed) | Individuals who pay estimated tax | 1040-ES | Source |
| Corporation estimated tax, 3rd payment (2026) | (passed) | Calendar-year C corporations | — | Source |
| Payroll tax deposit, monthly depositors (August wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| October 2026 | ||||
| Individual return, extended (2025) | (passed) | Individuals who filed Form 4868 | 1040 / 1040-SR | Source |
| Corporation return, extended (2025) | (passed) | C corporations that filed Form 7004 | 1120 | Source |
| FBAR, automatic extension (2025) | (passed) | US persons with foreign accounts over $10,000 in total | FinCEN 114 | Source |
| Foreign-owned US company report, extended (2025) | (passed) | Foreign-owned US LLCs that filed Form 7004 | 5472 with pro forma 1120 | Source |
| Payroll tax deposit, monthly depositors (September wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | (passed) | Employers on the monthly deposit schedule | — | Source |
| November 2026 | ||||
| Payroll return, Q3 202631 October 2026 is a Saturday. If all tax was deposited on time and in full, you have until 10 November. | Employers | 941 | Source | |
| Payroll tax deposit, monthly depositors (October wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | Employers on the monthly deposit schedule | — | Source | |
| December 2026 | ||||
| Corporation estimated tax, 4th payment (2026) | Calendar-year C corporations | — | Source | |
| Payroll tax deposit, monthly depositors (November wages)Federal income tax withheld plus social security and Medicare. Semiweekly depositors follow a different schedule. | Employers on the monthly deposit schedule | — | Source | |
Checked on: · Owner: Umair Manzoor PC
Dates are taken from the IRS’s published tax calendars.
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