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Tax Due Dates

January 2026

  • January 15: Deadline to pay the Q4 estimated tax payment for tax year 2025 (Form 1040-ES).

  • January 31: Deadline for:

    • Employers to issue W-2 Forms to employees.

    • Businesses to furnish Form 1099-NEC to contractors (for nonemployee compensation).

    • Financial institutions and other payers to issue Forms 1099 for bank interest, dividends, retirement distributions, etc.

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February 2026

  • February 2 (since Jan 31 is a Saturday):
    Deadline to mail:

    • Form 1099-B (brokerage sales of stock, bonds, mutual funds).

    • Form 1099-S (real estate transactions).

    • Form 1099-MISC for payments in boxes 8 or 14.

  • February 2: Last chance to file your 2025 tax return and pay any remaining tax owed without penalty if you missed your Q4 payment (only if you file by this date).

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March 2026

  • March 2: Deadline for businesses to mail paper Forms 1099 and 1096 to the IRS (excluding 1099-NEC).

  • March 16:

    • Initial deadline for S Corporations (Form 1120S) to file 2025 returns or request a 6-month extension (Form 7004).

    • Initial deadline for Partnerships (Form 1065) or request a 5-month extension (Form 7004).

  • March 31: Deadline for electronic filing of Forms 1099 (excluding 1099-NEC) and 1096 to the IRS.

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April 2026

  • ​April 15 (Tax Day):

    • Deadline to file individual income tax returns (Form 1040) or request an extension (Form 4868).

    • Deadline to file C Corporation (Form 1120) returns for calendar-year corporations.

    • Deadline to file Estates and Trusts returns (Form 1041).

    • Deadline for household employers to file Schedule H with Form 1040 (if they paid $2,700+ in 2025).

    • Q1 2026 estimated tax payment due (Form 1040-ES).

    • Final day to make IRA and HSA contributions for tax year 2025.

    • Last day to withdraw excess IRA contributions to avoid penalty (unless Form 1040 is extended).

    • Deadline for self-employed individuals to contribute to a Solo 401(k) or SEP IRA for 2025 (unless an extension is filed).

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June 2026

  • June 15:

    • Q2 2026 estimated tax payment due.

    • Deadline for U.S. citizens abroad to file their 2025 tax return or request a 4-month extension (Form 4868).

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September 2026

  • September 15:

    • Q3 2026 estimated tax payment due.

    • Final deadline to file extended S Corp, Partnership, and Multi-member LLC returns for tax year 2025.

  • September 30: Final deadline to file Estate and Trust (Form 1041) returns, if an extension was filed.

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October 2026

  • October 15:

    • Final extended deadline to file individual tax returns (Form 1040).

    • Final deadline for C Corporation (Form 1120) returns if an extension was filed.

    • Final deadline for Gift Tax Returns (Form 709) if extended.​

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