January 15, 2026

Individuals: Pay the final installment of your 2025 estimated tax – use Form 1040-ES.

February 2, 2026

Furnish Forms 1098, 1099, & W-2G to recipients for certain payments during 2025.

Employers: Furnish Form W-2 to employees who worked for you in 2025 & file Form W-3, Transmittal of Wage & Tax Statements, along with Copy A of all the Forms W-2 you issued for 2025.

File Form 1099-NEC for non-employee compensation paid in 2025.

File Forms 940, 941, 943, 944 and/or 945 if you did not deposit all taxes when due.

Individuals who must make estimated tax payments: File your tax return if you did not pay your last installment of your 2025 estimated tax by Jan 15th (see Form 1040-ES) to avoid penalty for late payment.

March 16, 2026

Partnerships: File Form 1065 for the calendar year and furnish a copy of Sch. K-1 or K-3 to each partner. For an automatic 6-month extension, file Form 7004.

S Corp: File Form 1120-S for the calendar year & pay any tax due. Furnish a copy of Sch. K-1 or K-3 to each shareholder. For an automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar year 2026.

Partnerships: File Form 8804 and Form 8805 for a calendar year entity. For an automatic 6-month extension, file Form 7004.

April 15, 2026

Individuals: File Form 1040 or 1040-SR and pay any tax due. For an automatic 6-month extension, file Form 4868 and deposit estimated tax. For those not withholding, pay the first installment of your 2026 estimated tax – Use Form 1040-ES.

Corporations: File Form 1120 for the calendar year and pay any tax due. For an automatic 6-month extension, file Form 7004 and deposit estimated tax. Pay the first installment of your 2026 estimated income tax.

Household Employers: File Sch. H with Form 1040 if you paid $2,800 or more to a household employee.

Tax Exempt Orgs: Deposit Estimated Tax for 1st quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

Form 1120-F filers:  Due dates can vary for Form 1120-F filers, depending on if the foreign corporation has a U.S. place of business and on the year-end of the foreign corporation.  Please see instructions. https://www.irs.gov/instructions/i1120f  

Estates and Trusts: File Form 1041 for calendar year entities and pay any tax due.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR. For an automatic 6-month extension, file Form 4868.

June 15, 2026

Individuals living outside the U.S.: File Form 1040 or 1040-SR and pay any tax, interest, and penalties due. For an automatic 4-month extension, file form 4868 and deposit estimated tax.

Individuals: Pay the second installment of your 2026 estimated tax – Use Form 1040-ES.

Corporations: Deposit the second installment of your 2026 estimated tax.

June 16, 2026

Partnerships: File Form 8804 and Forms 8805 for a calendar year entity that keeps its records and books of account outside the United States and Puerto Rico.

File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR. For an automatic extension, file Form 4868.

June 17, 2026

Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

September 15, 2026

Individuals: Pay the third installment of your 2026 estimated tax – Use Form 1040-ES.

Corporations: Deposit the third installment of your 2026 estimated tax.

Partnerships: File calendar year Form 1065 if you timely requested a 6-month extension.

File Form 8813 quarterly payment voucher and pay any tax due.

File calendar year Form 8804 and Form 8805 if you timely requested a 6-month extension.

Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

S Corp: File calendar year Form 1120-S if you timely requested a 6-month extension.

October 15, 2026

Individuals: File Form 1040 or 1040-SR if you timely requested a 6-month extension.

Corporations: File calendar year Form 1120 if you timely requested a 6-month extension.

Non-Resident Alien Individuals who received wages as an employee subject to U.S. income tax withholding: File Form 1040-NR if you timely filed Form 4868.

November 16, 2026

If you have filed an extension, file extended Forms 990, 990-EZ, 990-PF, 990-BL, or 990-T (for trusts other than section 401(a) or 408(a)) for years ending 12/31/2025.

December 15, 2026

Corporations: Deposit the fourth installment of your 2026 estimated tax.

Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.

Non-Resident Alien individuals who DID NOT receive wages as an employee subject to U.S. income tax: File Form 1040-NR if you timely filed Form 4868.

Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.