Important 2026 tax dates
Looking Ahead
Taxes are easier when you are proactive. Take note of these key filing dates and plan accordingly.
Here is your quick guide to upcoming federal tax deadlines, the forms you’ll probably need, and who’s responsible for filing. It covers individuals, businesses, and common entity types.
Use this guide as a snapshot to help prioritize filings and avoid penalties.
Keep in mind: state and local deadlines can be different, so check your state tax agency for any extra or earlier due dates. 
Key Tax Dates on the Horizon
If you’re unsure which forms apply or want year‑round help, Palmettos & Prickly Pears Tax can help.
January
January 15 >> Q4 2025 Estimated Tax Payment Due
Form: Form 1040-ES
Who it applies to: Self-employed individuals, freelancers, independent contractors, investors, landlords, and anyone earning income not subject to withholding.
What’s required: Fourth quarter estimated tax payment for the 2025 tax year.
February
February 2 >> Information Reporting Deadline
Forms:
Form W-2 (wages paid to employees)
Form 1099-NEC (nonemployee compensation)
Form 3921 (incentive stock option exercises)
Who it applies to: Employers and businesses that paid employees or independent contractors during 2025.
March
March 2 >> Paper Filing Deadline for Certain 1099 Forms
Forms: Various 1099 forms filed by paper
Who it applies to: Businesses filing paper information returns.
March 16 >> S Corporation and Partnership Tax Returns Due
Forms:
Form 1120-S (S corporations)
Form 1065 (partnerships)
Who it applies to: S corporations and partnerships operating on a calendar year.
Note: March 15 falls on a weekend, shifting the deadline to March 16.
April
April 15 >> Individual and Business Tax Returns Due
Forms:
Form 1040 (individual income tax return)
Form 1120 (C corporation income tax return)
Form 1041 (estates and trusts on a calendar year)
Who it applies to: Individuals, C corporations, and certain estates and trusts reporting 2025 income.
April 15 >> First Quarter 2026 Estimated Tax Payment Due
Form: Form 1040-ES
Who it applies to: Individuals and business owners required to make quarterly estimated payments.
April 15 >> Extension Requests Due
Forms:
Form 4868 (individual filing extension)
Form 7004 (business filing extension)
Who it applies to: Taxpayers who need additional time to file their return.
Important: An extension gives you more time to file, not more time to pay.JUNE
June 15 >> Second Quarter Estimated Tax Payment Due
Form: Form 1040-ES
Who it applies to: Individuals and business owners making estimated tax payments.
September
September 15 >> Third Quarter Estimated Tax Payment Due
Form: Form 1040-ES
Who it applies to: Estimated tax payers.
September 15 >> Extended Filing Deadline for S Corporations and Partnerships
Forms:
Form 1120-S
Form 1065
Who it applies to: S corporations and partnerships that filed Form 7004.
October
October 15 >> Extended Filing Deadline for Individuals and Corporations
Forms:
Form 1040 (individual returns on extension)
Form 1120 (C corporations on extension)
Form 709 (gift tax returns on extension)
Who it applies to: Taxpayers who filed a valid extension by April 15.
December
December 15 >> Fourth Quarter Estimated Tax Payment for C Corporations
Form: Form 1120 estimated tax payments
Who it applies to: C corporations required to make quarterly estimated tax payments.
January 2027
January 15 >> Q4 2026 Estimated Tax Payment Due
Form: Form 1040-ES
Who it applies to: Individuals and sole proprietors making estimated tax payments for the 2026 tax year.
Other Important Tax Filings to Note
Payroll Tax Forms
Form 940 (Federal Unemployment Tax) — generally due January 31
Forms W-2 and 1099 — copies to employees and contractors due by early February
Information Returns
Many information returns, including certain 1099 and 1098 forms, must be filed electronically by March 31.
Foreign Account Reporting
FinCEN Form 114 (FBAR) — due April 15 with an automatic extension to October 15
Who Needs to Pay Estimated Taxes?
Estimated tax payments are generally required if you expect to owe $1,000 or more in federal tax after withholding. This typically includes:
Self-employed individuals and freelancers
Investors with dividend, interest, or capital gain income
Rental property owners
Small business owners
Retirees with taxable retirement income not subject to withholding
Final Reminders
Extensions apply only to filing deadlines, not payment deadlines.
State tax deadlines and requirements vary by location.
Missing deadlines can result in penalties, interest, and unnecessary stress.
