– First estimated tax payment for 2025 (Form 1040-ES)
– Final day to contribute to IRA and HSA for 2024
Jun 16, 2025
Second estimated tax payment for 2025
Sep 15, 2025
Third estimated tax payment for 2025
Oct 15, 2025
File extended 2024 tax return (Form 1040)
Jan 15, 2026
Final estimated tax payment for 2025
🏢 Business Filers
Date
Deadline / Action
Jan 31, 2025
– Distribute Forms W-2 to employees and Forms 1099-NEC to contractors
– File Forms 940 (FUTA), 941 (Q4), and 944 if applicable
Feb 28, 2025
File paper Forms 1099-MISC and 1099-K with IRS
Mar 15, 2025
– File Form 1120-S (S Corporations)
– File Form 1065 (Partnerships and multi-member LLCs)
– Issue Schedule K-1s to shareholders/partners
– File Form 7004 for extension (extends deadline to Sep 15, 2025)
Apr 15, 2025
– File Form 1120 (C Corporations)
– File Schedule C with Form 1040 for sole proprietors and single-member LLCs
– Pay Q1 estimated taxes for 2025
– File Form 7004 for extension (extends deadline to Oct 15, 2025)
Jun 16, 2025
Pay Q2 estimated taxes for 2025
Sep 15, 2025
– File extended returns for S Corporations and Partnerships
– Issue Schedule K-1s to shareholders/partners
– Pay Q3 estimated taxes for 2025
Oct 15, 2025
File extended returns for C Corporations and sole proprietors
Dec 15, 2025
Pay Q4 estimated taxes for C Corporations
U.S. Tax Calendar for 2026
🧾 Individual Filers – 2026
Date
Deadline / Action
Jan 15, 2026
Final estimated tax payment for 2025 (Form 1040-ES)
Jan 27, 2026
IRS begins accepting 2025 tax returns
Mar 2, 2026
2025 return due for farmers/fishers who didn’t pay by Jan 15
Apr 1, 2026
RMD due if you turned 73 in 2025
Apr 15, 2026
– File 2025 Form 1040 or request extension (Form 4868)
– Pay any 2025 taxes owed
– First estimated payment for 2026 (Form 1040-ES)
– Deadline to contribute to IRA & HSA for 2025
Jun 15, 2026
Second estimated payment for 2026
Sep 15, 2026
Third estimated payment for 2026
Oct 15, 2026
File extended 2025 return (Form 1040)
Jan 15, 2027
Final estimated payment for 2026
🏢 Business Filers – 2026
Date
Deadline / Action
Jan 31, 2026
– Distribute W-2s & 1099-NECs
– File Q4 2025 payroll forms (940, 941, 944)
Feb 28, 2026
File paper 1099-MISC, 1099-K with IRS
Mar 16, 2026
– File 1120-S (S Corps) & 1065 (Partnerships)
– Distribute K-1s to partners/shareholders
– File Form 7004 for 6-month extension (S Corps/Partnerships)
Apr 15, 2026
– File 1120 (C Corps), Schedule C (Sole Proprietors)
– Pay Q1 estimated taxes
– File Form 7004 for 6-month extension (C Corps, sole proprietors)
Jun 15, 2026
Pay Q2 estimated taxes
Sep 15, 2026
– File extended returns (S Corps, Partnerships)
– Distribute K-1s to partners/shareholders
– Pay Q3 estimated taxes
Oct 15, 2026
File extended returns (C Corps, Sole Proprietors)
Dec 15, 2026
Pay Q4 estimated taxes (C Corporations)
📌 Additional Notes
Fiscal Year Filers: If your business operates on a fiscal year, tax returns are generally due on the 15th day of the fourth month after the fiscal year ends.
Extensions:
Individuals and sole proprietors: Use Form 4868 to request a 6-month extension.
Businesses: Use Form 7004 to request an extension for various business returns.
Estimated Tax Payments:
Individuals: Use Form 1040-ES to calculate and pay estimated taxes quarterly.
Corporations: Use Form 1120-W to estimate and pay quarterly taxes.
Penalties:
Failing to file or pay taxes on time can result in penalties and interest. For example, the failure-to-file penalty is typically 5% of the unpaid taxes for each month the return is late, up to 25%.
Disaster Relief:
Taxpayers affected by federally declared disasters may receive extended deadlines. Check the IRS disaster relief page for updates.
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