Important Tax Dates to Keep on Your Calendar
Staying ahead of important filing and payment deadlines can help you plan with confidence. Use this calendar as a quick reference for key 2026 federal tax dates for individuals and calendar-year businesses.
January – March
Year-end reporting and business return deadlines.
2025 Fourth Estimated Tax Payment
Fourth-quarter 2025 estimated federal income tax payment is due for individuals who make estimated payments.
W-2 and Form 1099-NEC Deadline
Employers generally must furnish 2025 Forms W-2. Businesses reporting nonemployee compensation generally file and furnish Form 1099-NEC by this date.
Partnership & S Corporation Returns
Calendar-year partnerships generally file Form 1065 and S corporations generally file Form 1120-S. Eligible taxpayers may request an extension using Form 7004.
April – June
Individual filing season and estimated tax payments.
Individual Income Tax Returns
File 2025 Form 1040 or Form 1040-SR and pay any tax due. Form 4868 may be used to request an automatic six-month extension to file. An extension to file does not extend the time to pay.
First 2026 Estimated Tax Payment
First installment of 2026 estimated federal income tax is due for individuals who are required to make estimated payments.
Calendar-Year C Corporation Returns
Calendar-year C corporations generally file Form 1120 or request an extension using Form 7004.
Second 2026 Estimated Tax Payment
Second installment of 2026 estimated federal income tax is due for individuals who make estimated payments.
July – September
Extended business returns and estimated payments.
Third 2026 Estimated Tax Payment
Third installment of 2026 estimated federal income tax is due for individuals who make estimated payments.
Extended Partnership & S Corporation Returns
Calendar-year partnerships and S corporations that timely requested a six-month extension generally file their 2025 returns by this date.
October – December
Individual extensions and year-end business planning.
Extended Individual Income Tax Returns
Individuals who timely requested an automatic six-month extension generally file their 2025 Form 1040 or Form 1040-SR by this date.
Extended C Corporation Returns
Calendar-year C corporations that timely requested an extension generally file their 2025 Form 1120 by this date.
Corporate Estimated Tax Payment
Fourth installment of 2026 estimated federal income tax is generally due for calendar-year corporations.
Tax Deadlines Can Vary
This calendar highlights commonly applicable federal tax deadlines for calendar-year taxpayers and is intended as a general planning resource. Your filing or payment deadlines may differ based on your entity type, fiscal year, location, employment tax requirements or other circumstances.
Weekend, federal holiday, disaster relief and other special rules may also affect filing and payment dates. Contact your AFairchild CPA advisor if you have questions about a deadline that applies to you.
IRS Tax Calendar
For the complete list of federal filing, payment, employer and excise tax dates, visit the Internal Revenue Service.
View IRS Publication 509 →Planning Ahead Makes a Difference.
Your tax situation may include deadlines that are not shown here. Connect with your AFairchild CPA advisor for guidance specific to you or your business.
Contact Our Team →
