2026 Federal and State Tax Deadlines Calendar

January 2026

**Jan 15** — Q4 2025 estimated tax (Form 1040-ES). **Jan 31** — W-2s and 1099-NEC due to recipients AND filed with SSA/IRS. 1099-MISC due to recipients (filed by Feb 28 paper / Mar 31 e-file). **Jan 31** — Form 940 (FUTA) and Form 941 Q4 (employer payroll).

February–March 2026

**Feb 28** — Paper-filed 1099-MISC due to IRS. **Mar 16** — S-corporation (Form 1120-S) and partnership (Form 1065) returns due — or Form 7004 extension to September 15. (March 15 is a Sunday in 2026.) **Mar 31** — Electronically filed 1099-MISC due to IRS.

April 2026

**Apr 15** — Individual return (Form 1040). C-corporation calendar-year return (Form 1120). Q1 2026 estimated tax. Last day for 2025 IRA, Roth IRA, and HSA contributions. Form 7004 extension for C-corps; Form 4868 extension for individuals (extends time to file, not time to pay). FBAR (FinCEN 114) — auto-extended to Oct 15.

June–September 2026

**Jun 15** — Q2 2026 estimated tax. Americans abroad (US citizens/residents living outside the US) automatic 2-month extension to file 1040 (interest still accrues on tax owed from April 15). **Sep 15** — Q3 2026 estimated tax. Extended S-corp and partnership returns due (1120-S, 1065).

October–December 2026

**Oct 15** — Extended individual return (1040), extended C-corp return (1120), extended FBAR (FinCEN 114). **Nov–Dec** — Year-end planning window: Roth conversions, tax-loss harvesting, charitable bunching, §199A QBI position checks, last opportunity for retirement-plan establishment for SEP-IRA / Solo 401(k) (deferral election by Dec 31).

State deadlines — pattern and exceptions

Most states tie their personal income tax deadline to the federal April 15. Notable exceptions: Hawaii (April 20), Virginia (May 1), Louisiana (May 15), Delaware corporate franchise tax (March 1), and California where June 15 is the relevant entity payment date for several pass-through filings. State estimated-tax quarterly dates usually mirror federal except for Q4, which a handful of states schedule outside the federal Jan 15.

Payroll and sales tax (recurring)

**Form 941** (federal employer return) — quarterly, due last day of month following quarter end (Apr 30, Jul 31, Oct 31, Jan 31). **Form 940** (FUTA) — annual, due Jan 31. **State sales tax** — varies by state and volume: monthly, quarterly, or annually. High-volume sellers file monthly with prepayment requirements.

Worked example: Theo Nguyen, Form 1120-S filer with employees (Seattle, WA)

Theo runs an S-corp on a calendar year with two W-2 employees and pays himself reasonable comp + distributions. 2026 deadline checklist.

Jan 15 — Q4 2025 personal estimated tax Jan 31 — W-2s to employees + IRS, Form 941 Q4, Form 940 Mar 16 — Form 1120-S (or file Form 7004 by this date) Apr 15 — Personal Form 1040 + Q1 2026 estimated tax + 2025 SEP-IRA/Solo 401(k) employer contribution deadline (or by extension) Apr 30 / Jul 31 / Oct 31 — Form 941 Q1, Q2, Q3 Jun 15 — Q2 personal estimated tax Sep 15 — Q3 personal estimated + extended 1120-S (if extended) Oct 15 — Extended personal 1040 (if extended)

Statute references

• Time and place for filing returns — IRC §6072
• Estimated tax payments by individuals — IRC §6654(c)
• FBAR filing — 31 USC §5314 / 31 CFR §1010.350

Related pages

• Quarterly Estimated Taxes Guide →
• Schedule C Guide →
• Self-Employment Tax Calculator →