Resources

Tax Due Dates

Please note the following tax due dates on your calendar, and come back often to keep up with the changes.

Tax Due Dates

Upcoming Deadlines & Key Dates

 

December 16 Calendar-year corporations – Pay the fourth installment of 2025 estimated income taxes, completing Form 1120-W for the corporation’s records.

 

 

January 15 Individuals – Pay the fourth installment of 2025 estimated taxes (Form 1040-ES).
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January 15 Individuals – Calendar year fisherman who meet the two-thirds income requirement, pay estimated taxes for full 2025 tax year (Form 1040-ES).
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January 31 Employers – Provide 2025 Form W-2 (Wage and Tax Statement) to employees
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January 31 Employers – Provide 2025 Form 1099-NEC to recipients of nonemployee compensation payments
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January 31 Employers – File 2025 Form W-2 with the Social Security Administration and provide Form W-3 (Transmittal of Wage and Tax Statements).
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January 31 Businesses – File 2025 Forms 1099-MISC, 1099-NEC, and other information returns with the IRS if filing electronically.
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January 31 Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) and pay any tax due if all of the associated taxes due weren’t deposited on time and in full.

 

February 10 Employers – Report Social Security and Medicare taxes and income tax withholding for fourth quarter 2025 (Form 941) if all the associated taxes due were deposited on time and in full.

 

March 2 Businesses – File 2025 Forms 1099-MISC and other information returns (except 1099-NEC) with the IRS if filing on paper.
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March 16 Calendar-year partnerships – File a 2025 income tax return (Form 1065) or request an automatic six-month extension. Provide each partner with their Schedule K-1.
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March 16 Calendar-year S corporations – File a 2025 income tax return (Form 1120-S) or request an automatic six-month extension. Provide each shareholder with their Schedule K-1.

 

April 15 Individuals– File 2025 Form 1040 (U.S. Individual Income Tax Return) or request an automatic six-month extension (Form 4868).
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April 15 Individuals – Pay first installment of 2026 estimated taxes (Form 1040-ES).
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April 15 Corporations – File 2025 income tax return (Form 1120) or request an automatic six-month extension (Form 7004).
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April 30 Employers – Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941).

 

 

May 15 Tax-Exempt Organizations – File 2025 Form 990 (Return of Organization Exempt from Income Tax) or request an extension (Form 8868).

 

June 15 Individuals – Pay second installment of 2026 estimated taxes (Form 1040-ES).
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June 15 Individuals (U.S. citizens or residents living abroad) – File 2025 Form 1040 or request an extension.

 

July 31 Employers – Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941).

 

September 15 Partnerships – File extended 2025 income tax return (Form 1065) and provide Schedule K-1 to partners.
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September 15 S Corporations – File extended 2025 income tax return (Form 1120-S) and provide Schedule K-1 to shareholders.
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September 15 Individuals – Pay third installment of 2026 estimated taxes (Form 1040-ES).

 

October 15 Individuals – File extended 2025 Form 1040 (U.S. Individual Income Tax Return).
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October 15 Corporations – File extended 2025 income tax return (Form 1120).

 

November 2 Employers – Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941). (Deadline adjusted as October 31 falls on a weekend)

 

December 15 Corporations – Pay fourth installment of 2026 estimated taxes (Form 1120-W, if applicable).
  • If a due date falls on a Saturday, Sunday, or legal holiday, the deadline is generally the next business day.
  • Semi-weekly depositors must deposit employment taxes within three business days after a payroll date.
  • These dates apply to calendar-year taxpayers. Fiscal-year taxpayers should adjust accordingly.
  • Always verify current deadlines with the IRS or your tax professional, as dates and requirements may change.