Tax Calendar

Plan ahead

Important accounting and tax dates.

A practical 2026 reference for common federal deadlines affecting individuals, calendar-year businesses, and employers.

2026 federal calendar

Not every date applies to every taxpayer. Your filing calendar depends on entity type, payroll schedule, tax elections, and location.

Jan 15 — Estimated tax: Final 2025 estimated payment

Individuals make the fourth estimated-tax installment for tax year 2025.

Feb 2 — Year-end forms: W-2 and 1099-NEC deadline

Employers furnish W-2s to employees; businesses file and furnish Form 1099-NEC for qualifying 2025 nonemployee compensation.

Mar 16 — Entity returns: Partnership and S corporation returns

Calendar-year partnerships file Form 1065 and S corporations file Form 1120-S, or request an extension.

Apr 15 — Tax day: Individual and C corporation returns

File calendar-year individual and C corporation returns, pay tax due, or request an extension. First-quarter 2026 estimated-tax payments are also due for individuals and calendar-year corporations.

Apr 30 — Payroll: First-quarter payroll return

Employers file Form 941 for January through March. Timely depositors may qualify for the later filing date shown by the IRS.

Jun 15 — Estimated tax: Second estimated-tax payment

Individuals and calendar-year corporations make their second 2026 estimated-tax installment.

Jul 31 — Payroll: Second-quarter payroll return

Employers file Form 941 for April through June. Calendar-year employee benefit plan filings may also be due.

Sep 15 — Returns & estimates: Extended entity returns and third estimate

Extended calendar-year partnership and S corporation returns are due. Individuals and corporations make the third 2026 estimated-tax installment.

Oct 15 — Extended returns: Individual and C corporation extensions

Extended calendar-year individual and C corporation income-tax returns are due.

Nov 2 — Payroll: Third-quarter payroll return

Employers file Form 941 for July through September; certain FUTA deposits may also be due.

Dec 15 — Corporate estimate: Fourth corporate estimated payment

Calendar-year corporations make their fourth 2026 estimated-tax installment.

Beyond filing dates

A steady accounting rhythm all year.

Monthly — Reconcile bank and credit-card accounts, review receivables and payables, and examine profit-and-loss and cash-flow results.

Quarterly — Review estimated-tax needs, payroll filings, sales-tax obligations, budgets, and year-to-date performance.

Year-end — Confirm vendor information, organize fixed assets and inventory, review payroll records, and prepare clean books for tax filing.

Please note: This overview covers selected federal dates for calendar-year taxpayers and is not a complete filing calendar or tax advice. State and local deadlines vary, and holidays, weekends, disaster relief, or your facts may change a due date. Confirm your deadlines with your tax professional and the official IRS Tax Calendar.

Keep the work moving

Clear numbers give every business room to build. From the first transaction to the next major decision, better financial visibility helps owners move forward with purpose.