Tax Due Dates

Tax Due Dates

For Individuals, Employers and Corporations

For Individuals, Employers and Corporations

January 2026


January 12

Individuals: Report December 2025 tip income of $20+ to your employer using Form 4070.


January 15

Individuals: Pay the 4th installment of 2025 estimated taxes (Form 1040-ES) if you're not paying enough tax through withholding (or not withholding at all).


January 15

Employers: Deposit December 2025 nonpayroll withheld income tax if the monthly deposit schedule applies.



February 2026


February 2

Individuals: File your 2025 income tax return (Form 1040/1040-SR) and pay any tax due to avoid penalties for underpaying the January 15 estimated tax installment.


February 2

Businesses: Provide to recipients- Form 1098, Form 1099-MISC (except those with a Feb 17 deadline), Form 1099-NEC, and Form W-2G.


February 2

Employers:

  • If all associated taxes weren't deposited on time and in full, file Form 941 (Q4 2025).

  • If all associated taxes weren't deposited on time and in full, file Form 940 (2025) and pay any tax due.

  • File Form W-2 (Copy A) and Form W-3 with the social Security Administration.


February 10

Individuals: Report January tip income of $20+ to your employer using Form 4070.


February 10

Employers:

  • If all associated taxes were deposited on time and in full, file Form 941 (Q4 2025).

  • If all associated taxes were deposited on time and in full, file Form 940 (2025).


February 17

Individuals: File a new Form W-4 to continue your withholding exemption for another year (if you claimed exemption in 2025).


February 17

Businesses: Provide Form 1099-B, Form 1099-S, and certain Form 1099-MISC (payments reported in Box 8 or Box 10) to recipients.


February 17

Employers:

  • Deposit January Social Security, Medicare, and withheld income taxes if the monthly deposit rule applies.

  • Deposit January nonpayroll withheld income tax if the monthly deposit rule applies.



March 2026


March 2

Business: Businesses File Forms 1098, 1099 (excluding those with a February 2 deadline), W-2G, and transmittal Form 1096 for interest, dividends, and miscellaneous payments made during 2025. Electronics filers may defer filing until April1.


March 10

Individuals: Report February tip income of $20 or more to your employer using Form 4070.


March 16

Calendar-Year S Corporations: File your 2025 income tax return (Form 1120-S) and provide each shareholder with Schedule K-1 (or an approved substitute).

Alternatively, file Form 7004 to request an automatic six-month extension.

Any tax due must be paid by this date.


March 16

Calendar-Year Partnerships: File your 2025 income tax return (Form 1065 or 1065-B) and provide each partner with Schedule K-1 (or an approved substitute).

You may also request an automatic six-month extension using Form 7004.


March 16

Employers: Deposit Social Security, Medicare, and withheld income taxes for February if you follow the monthly deposit schedule.


March 16

Employers: Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies.



April 2026



April 1

Employers: Electronically File Forms 1097, 1098, 1099 (excluding those with earlier deadlines) and Form W-2G for 2025.


April 10

Individuals: Report March tip income of $20 or more to your employer using Form 4070.


April 15

Individuals:

  • Pay the first installment of 2026 estimated taxes using Form 1040-ES, if not fully covered through withholding.

  • File your 2025 federal income tax return (Form 1040 or 1040-SR), or request an automatic six-month extension using Form 4868.

  • Taxpayers living outside the U.S. or Puerto Rico, or serving in the military abroad, receive an automatic two-month extension (payment still due by April 15).

  • Make 2025 contributions to traditional or Roth IRAs (even if an extension is filed).

  • Make 2025 contributions to SEP and certain other retirement plans (unless an extension is filed).

  • File your 2025 gift tax return (Form 706) and or request a six-month extension using Form 8892.

  • In no gift tax is due, filing Form 4868 extends both Form 1040 and Form 709.


April 15

Household Employers:

  • File Schedule H if household wages paid totaled $2,800 or more in 2025 and Form 1040 is not otherwise required.

  • If filing Form 1040, Schedule H is submitted with the return and extended automatically if the return is extended.


April 15

Calendar-Year Trust & Estates: File your 2025 income tax return (Form 1041) or request an automatic five-and-a-half-month extension using Form 7004. (six months for bankruptcy estates). Any tax due must be paid by April 15.


April 15

Calendar-Year Corporations:

  • File your 2025 income tax return (Form 1120) or request a six-month extension using Form 7004.

  • Pay the first installment of 2026 estimated income taxes, completing Form 1120-W for records.


April 15

Employers:

  • Deposit Social Security, Medicare, and withheld income taxes for March if following the monthly deposit schedule.

  • Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.