January 15, 2026

Estimated Tax Payment:
Fourth-quarter estimated tax payment for 2025 is due (unless you file your 2025 return and pay the full balance by January 31, 2026).

April 15, 2026

Individual Income Tax Return (Form 1040):
Deadline to file your 2025 individual income tax return or request an extension.

Payment Deadline:
Any taxes owed for 2025 must be paid by this date, even if you file an extension.

Estimated Tax Payment:
First-quarter estimated tax payment for 2026 is due.

June 15, 2026

(Falls on a Monday in 2026 , no adjustment needed)

Estimated Tax Payment:
Second-quarter estimated tax payment for 2026 is due.

September 15, 2026

Estimated Tax Payment:
Third-quarter estimated tax payment for 2026 is due.

October 15, 2026

Extended Individual Tax Return:
If you filed an extension, your 2025 tax return must be filed by this date.

January 31, 2026

W-2 and 1099 Forms:
Employers must provide W-2s to employees and file W-2s and most 1099 forms (including 1099-NEC) with the IRS.

March 16, 2026

(March 15, 2026 falls on a Sunday, so the deadline moves to the next business day.)

S-Corporation and Partnership Returns:
S-Corporations (Form 1120-S) and Partnerships (Form 1065) must file their 2025 returns or request an extension.

April 15, 2026

C-Corporation Tax Return:
C-Corporations must file their 2025 tax returns (Form 1120) or request an extension.

Payment Deadline:
Any corporate tax owed for 2025 must be paid by this date.

May 15, 2026

Non-Profit Organizations:
Form 990, the annual return for tax-exempt organizations, is due.

Quarterly Employment Taxes (Form 941)

Form 941 is due on the last day of the month following the end of each quarter.

• April 30, 2026: First-quarter Form 941 due (Jan–Mar 2026 wages)

• July 31, 2026: Second-quarter Form 941 due (Apr–Jun 2026 wages)

• November 2, 2026: Third-quarter Form 941 due (Jul–Sep 2026 wages)
  (October 31, 2026 falls on a Saturday, so it moves to the next business day.)

• February 1, 2027: Fourth-quarter Form 941 due (Oct–Dec 2026 wages)
  (January 31, 2027 falls on a Sunday.)

Individual Estimated Tax Payments (Form 1040-ES)

• January 15, 2026: Q4 2025 estimated tax payment due

• April 15, 2026: Q1 2026 estimated tax payment due

• June 15, 2026: Q2 2026 estimated tax payment due

• September 15, 2026: Q3 2026 estimated tax payment due

• January 15, 2027: Q4 2026 estimated tax payment due