January 

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

February

2 -Employees provide Form W-2 and file Form W-3 with social security 

2 -Payors provide Form 1099-NEC to recipients 

17 –Deadline to file a new Form W-4 if you claimed exemption from income tax withholding in 2025.

17 -Submit Form 1099-B, Form 1099-S, and Form 1099-MISC

March

2 -Deadline for filing paper information returns with Form 1096

2 -Deadline for Form 1094-B and Form 1094-C

16 –Deadline for S Corps: File Form 1120S for calendar year & pay any tax due. Furnish copy Sch. K-1 or K-3 to each shareholder. For automatic 6-month extension, file Form 7004 & deposit estimated tax. File Form 2553 to elect S Corp status beginning with calendar yr. 2025.

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

April

15 –Deadline to file 2025 individual income tax returns (Form 1040) and pay any taxes owed, or to file for an automatic 6-month extension (Form 4868 and deposit estimated tax).

15 –Last day to contribute to a traditional IRA, Roth IRA, or SEP-IRA for the 2025 tax year.

15 –First quarter 2026 estimated taxes due. Use Form 1040-ES.

15 –Deadline to file 2025 trust tax returns (Form 1041).

15 –Deadline to file 2025 corporate tax returns (Form 1120) or to request an automatic extension (Form 7004).

May

15 -Deadline for tax-exempt organizations to file Form 990

15 -Deadline for Form EFTPS from April 2026

June

1 -Form 730 and Form 2290 from April 2026 due 

15 –Deadline for U.S. citizens living abroad to file individual tax returns and pay any tax, interest, and penalties due, or to request a 4-month extension (Form 4868).

15 –Second quarter 2026 estimated tax due. Use Form 1040-ES.

July 

15 -Deadline for EFTPS from June 2026

31 -Deadline for Form 720, Form 94, Form 6627 (Q2 2026), Form 730, Form 2290 (June 2026)

August

17 -Deadline for EFTPS July 2026 

September

15 –Third quarter 2026 estimated tax due. Use Form 1040-ES.

15 –Final deadline to file 2025 partnership tax return if you were given a 6-month extension.

15 –Final deadline to file 2025 S corporation tax return if you were given a 6-month extension.

October

1 –Deadline for existing employers to establish a SIMPLE IRA plan.

15 –If you were given a 6-month extension to file your income tax return for 2025, file Form 1040 and pay any tax, interest, and penalties due.

15 –Final deadline to file 2025 corporate tax return if were given a 6-month extension.

November 

2 -Requires Form 941 for third quarter 

2 -Form 720 for third quarter excise taxes and Form 6627

16 -Extended Form 990 for tax-exempt organizations is due 

December 

15 -Form 1040-NR and Form 1120-W due 

**Source: Internal Revenue Service