When Are My 2026 Taxes Due? Complete Calendar for Individuals and Businesses
The key to a stress-free tax season? Knowing what's coming and when. This calendar breaks down every important tax deadline for 2026. Whether you're filing personal returns, managing payroll or running a business, you'll know exactly when everything is due.
February 2
Businesses: Provide Form 1098, Form 1099-MISC (except those with a Feb. 17 deadline), Form 1099-NEC and Form W-2G to recipients
Employers: Provide 2025 Form W-2 to employees
Employers: Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) if all associated taxes due weren't deposited on time and in full
Employers: File a 2025 return for federal unemployment taxes (Form 940) and pay tax due if all associated taxes due weren't deposited on time and in full
Employers: File 2025 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration
Individuals: File a 2025 income tax return (Form 1040 or Form 1040-SR) and pay any tax due to avoid penalties for underpaying the Jan. 15 installment of estimated taxes
February 10
Employers: Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) if all associated taxes due were deposited on time and in full
Employers: File a 2025 return for federal unemployment taxes (Form 940) if all associated taxes due were deposited on time and in full
Individuals: Report January tip income of $20 or more to employers (Form 4070)
February 17
Businesses: Provide Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients
Employers: Deposit Social Security, Medicare and withheld income taxes for January if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for January if the monthly deposit rule applies
Individuals: File a new Form W-4 to continue exemption for another year if you claimed exemption from federal income tax withholding in 2025
March 2
Businesses: File Form 1098, Form 1099 (other than those with a Feb. 2 deadline), Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2025 (Electronic filers can defer filing to March 31)
March 10
Individuals: Report February tip income of $20 or more to employers (Form 4070)
March 16
Calendar-year partnerships: File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1 — or request an automatic six-month extension (Form 7004)
Calendar-year S corporations: File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120-S) or a substitute Schedule K-1 — or file for an automatic six-month extension (Form 7004); pay any tax due
Employers: Deposit Social Security, Medicare and withheld income taxes for February if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for February if the monthly deposit rule applies
March 31
Employers: Electronically file 2025 Form 1097, Form 1098, Form 1099 (other than those with an earlier deadline) and Form W-2G
April 10
Individuals: Report March tip income of $20 or more to employers (Form 4070)
April 15 *Major Deadline*
Calendar-year corporations: File a 2025 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004); pay any tax due
Calendar-year corporations: Pay the first installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records
Calendar-year trusts and estates: File a 2025 income tax return (Form 1041) or file for an automatic 5½-month extension (six-month extension for bankruptcy estates) (Form 7004); pay any tax due
Employers: Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies
Household employers: File Schedule H if wages paid equal $2,800 or more in 2025 and Form 1040 isn't required to be filed (For those filing Form 1040, Schedule H is to be submitted with the return and is thus extended to the due date of the return)
Individuals: File a 2025 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868) — Taxpayers who live outside the U.S. and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting one; pay any tax due
Individuals: Pay the first installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding
Individuals: Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed)
Individuals: Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed)
Individuals: File a 2025 gift tax return (Form 709), if applicable, or file for an automatic six-month extension (Form 8892); pay any gift tax due (File for an automatic six-month extension [Form 4868] to extend both Form 1040 and Form 709 if no gift tax is due)
April 30
Employers: Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941) and pay any tax due if all associated taxes due weren't deposited on time and in full
May 11
Employers: Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full
Individuals: Report April tip income of $20 or more to employers (Form 4070)
May 15
Calendar-year exempt organizations: File a 2025 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868); pay any tax due
Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less): File a 2025 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ
Employers: Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies
June 10
Individuals: Report May tip income of $20 or more to employers (Form 4070)
June 15
Calendar-year corporations: Pay the second installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records
Employers: Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies
Individuals: File a 2025 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the U.S. and Puerto Rico or you serve in the military outside those two locations; pay any tax, interest and penalties due
Individuals: Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding
July 10
Individuals: Report June tip income of $20 or more to employers (Form 4070)
July 15
Employers: Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies
July 31
Employers: Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941) and pay any tax due if all associated taxes due weren't deposited on time and in full
Employers: File a 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension
August 10
Employers: Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full
Individuals: Report July tip income of $20 or more to employers (Form 4070)
August 17
Employers: Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies
September 10
Individuals: Report August tip income of $20 or more to employers (Form 4070)
September 15 *Major Deadline*
Calendar-year corporations: Pay the third installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records
Calendar-year partnerships: File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1 if an automatic six-month extension was filed
Calendar-year S corporations: File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120-S) or a substitute Schedule K-1 if an automatic six-month extension was filed; pay any tax, interest and penalties due
Calendar-year S corporations: Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed
Employers: Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies
Individuals: Pay the third installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding
September 30
Calendar-year trusts and estates: File a 2025 income tax return (Form 1041) if an automatic 5½-month extension was filed; pay any tax, interest and penalties due
October 13
Individuals: Report September tip income of $20 or more to employers (Form 4070)
October 15 *Major Deadline*
Calendar-year bankruptcy estates: File a 2025 income tax return (Form 1041) if an automatic six-month extension was filed; pay any tax, interest and penalties due
Calendar-year C corporations: File a 2025 income tax return (Form 1120) if an automatic six-month extension was filed and pay any tax, interest and penalties due
Calendar-year C corporations: Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed
Employers: Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies
Individuals: File a 2025 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the U.S. and Puerto Rico or serving in the military outside those two locations); pay any tax, interest and penalties due
Individuals: Make contributions for 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was filed
Individuals: File a 2025 gift tax return (Form 709), if applicable, and pay any tax, interest and penalties due if an automatic six-month extension was filed
November 2
Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) and pay any tax due if all associated taxes due weren't deposited on time and in full
November 10
Employers: Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full
Individuals: Report October tip income of $20 or more to employers (Form 4070)
November 16
Calendar-year exempt organizations: File a 2025 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed; pay any tax, interest and penalties due
Employers: Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies
December 10
Individuals: Report November tip income of $20 or more to employers (Form 4070)
December 15
Calendar-year corporations: Pay the fourth installment of 2026 estimated income taxes and complete Form 1120-W for the corporation's records
Employers: Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies
Employers: Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies
Questions?
The Moore Colson Tax Team is here to help you stay compliant, plan strategically and make the most of every opportunity throughout the year. If you have questions about any of these deadlines or would like assistance meeting them, don’t hesitate to reach out.
