Tax Due Dates

January 12

Individuals — Report December 2025 tip income of $20 or more to their employers (Form 4070).

January 15

Individuals — 4th installment of 2025 estimated taxes due (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for December 2025 if the monthly deposit rule applies.

February 2

Individuals — File a 2025 income tax return (Form 1040 or Form 1040-SR) and pay any tax due to avoid penalties for underpaying the January 15 installment of estimated taxes.

Employers

• Provide Form 1098, Form 1099-MISC (except for those that have a February 17 deadline), Form 1099-NEC, and Form W-2G to recipients.
• Provide 2025 Form W-2 to employees.
• File Form W-3, Transmittal of Wage and Tax Statements, along with Copy A of all 2025 Forms W-2 with the Social Security Administration.
• File Form 1099-NEC for nonemployee compensation paid in 2025 with the IRS.
• File 2025 Forms 940 (FUTA), 941 (Q4), 943, 944, and 945 (nonpayroll), and pay any undeposited tax, unless the full tax was deposited timely (in which case the deadline is February 10).

February 10

Individuals — Report January 2026 tip income of $20 or more to their employers. (Form 4070).

Employers — file Form 941 for Q4 2025 and Forms 940, 943, 944, and 945 for 2025 if all associated taxes were deposited timely, properly, and in full.

February 17

Individuals — File a new Form W-4 to continue claiming exemption from federal income tax withholding for 2026.

Employers

• Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for January 2026 if the monthly deposit rule applies.
• Provide Form 1099-B, Form 1099-S, and specific Form 1099-MISC forms (substitute payments and gross proceeds paid to an attorney) to recipients.

March 2

Farmers & Fishermen — File their 2025 income tax return (Form 1040 or 1040-SR) and pay all tax due if they did not pay their 2025 estimated tax by January 15.

Businesses — File paper information returns (Forms 1097, 1098, 1099—except 1099-NEC, 3921, 3922, and W-2G) with the IRS, accompanied by Form 1096.

Payers of Gambling Winnings — File Form 1096 along with Copy A of all 2025 Forms W-2G (paper filing).

Applicable Large Employers

• File paper Forms 1094-C and 1095-C with the IRS; other minimum essential coverage providers file paper Forms 1094-B and 1095-B.
• Provide Form 1095-C to full-time employees, and other providers of minimum essential coverage provide Form 1095-B to responsible individuals.

March 10

Individuals — Report February 2026 tip income of $20 or more to their employers. (Form 4070).

March 16

Calendar-year Partnerships — File a 2025 return (Form 1065) and provide Schedule K-1 and, if applicable, Schedule K-3 to partners, or file Form 7004 for an automatic six-month extension.

Calendar-Year S Corporations — File a 2025 income tax return (Form 1120-S), pay any tax due, and provide Schedule K-1 and, if applicable, Schedule K-3 to shareholders, or file Form 7004 for an automatic six-month extension and deposit estimated tax.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld tax for February 2026 if the monthly deposit rule applies.

March 31

Employers — Electronically file Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G

April 10

Individuals — Report March 2026 tip income of $20 or more to employers (Form 4070).

April 15

Individuals

• File 2025 income tax return (Form 1040 or 1040-SR) and pay any tax due, or file for an automatic six-month extension (Form 4868) and pay estimated tax owed. (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.)
• 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.
• Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed).
• Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed).
• File a 2025 gift tax return (Form 709) 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.

Household employers — File Schedule H (Form 1040) with Form 1040 or 1040-SR if applicable.

Calendar-year trusts and estates — File a 2025 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.

Calendar-Year Corporations

• File 2025 income tax return (Form 1120) and pay any tax due, or file Form 7004 for an automatic six-month extension and deposit estimated tax.
• Pay the first installment of 2026 estimated income taxes.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for March 2026 if the monthly deposit rule applies.

April 30

Employers — File Form 941 for Q1 2026 and pay any undeposited tax, unless the full tax was deposited timely (in which case the deadline is May 11).

May 11

Individuals — Report April 2026 tip income of $20 or more to their employers.

Employers — File Q1 2026 Form 941 if all deposits were made timely, properly, and in full.

May 15

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for April 2026 if the monthly deposit rule applies.

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.

June 10

Individuals — Report May 2026 tip income of $20 or more to their employers. (Form 4070).

June 15

Individuals who are U.S. citizens or resident aliens living and working (or on military duty) outside the United States and Puerto Rico — File 2025 Form 1040/1040-SR and pay tax, interest, and penalties, or file for an additional 4-month extension (Form 4868).

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.

Calendar-year corporations — Pay the second installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers — Deposit Social Security, Medicare, and withheld income taxes, as well as nonpayroll withheld income tax for May 2026 if the monthly deposit rule applies.

July 10

Individuals — Report June 2026 tip income of $20 or more to their employers (Form 4070).

July 15

Employers — Deposit Social Security, Medicare, and withheld income taxes as well as nonpayroll withheld income tax for June 2026 if the monthly deposit rule applies.

July 31

Employers

• File Form 941 for Q2 2026 and pay any undeposited tax, unless the full tax was deposited timely (in which case the deadline is August 10).
• Employers — File a 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

August 10

Individuals — Report July 2026 tip income of $20 or more to their employers.

Employers — File Q2 2026 Form 941 if all deposits were made timely, properly, and in full.

August 17

Employers — Deposit Social Security, Medicare, and withheld income taxes as well as nonpayroll withheld income tax for July 2026 if the monthly deposit rule applies

September 10

Individuals — Report August 2026 tip income of $20 or more to their employers (Form 4070).

September 15

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.

Calendar-Year Partnerships — If an automatic six-month extension was filed, 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.

Calendar-year Corporations — Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

Calendar-Year S Corporations

• If an automatic six-month extension was filed, file a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Pay any tax, interest, and penalties due.
• 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 as well as nonpayroll withheld income tax for August 2026 if the monthly deposit rule applies.

September 30

Calendar-Year Trusts and Estates — If an automatic five-and-a-half-month extension was filed, file a 2025 income tax return (Form 1041). Pay any tax, interest, and penalties due.

October 13

Individuals — Report September 2026 tip income of $20 or more to their employers.

October 15

Individuals

• If an automatic six-month extension was filed, file a 2025 income tax return (Form 1040 or Form 1040-SR). Pay any tax, interest, and penalties due.
• If an automatic six-month extension was filed, file a 2025 gift tax return (Form 709) and pay any tax, interest, and penalties due.
• 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.

Calendar-year C corporations

• If an automatic six-month extension was filed, file a 2025 income tax return (Form 1120). Pay any tax, interest, and penalties due.
• 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 as well as nonpayroll withheld income tax for September 2026 if the monthly deposit rule applies.

November 2

Employers — Report Social Security and Medicare taxes and income tax withholding for the third quarter of 2026 (Form 941). Pay any tax due if all associated taxes due weren’t deposited on time and in full

November 10

Individuals — Report October 2026 tip income of $20 or more to their employers (Form 4070).

Employers — Report Social Security and Medicare taxes and income tax withholding for the third quarter of 2026 (Form 941) if all of the associated taxes due were deposited on time and in full.

November 16

Calendar-Year Exempt Organizations — If a six-month extension was filed, file a 2025 information return (Form 990, Form 990-EZ, or Form 990-PF). Pay any tax, interest, and penalties due.



Employers — Deposit Social Security, Medicare, and withheld income taxes as well as nonpayroll withheld income tax for October 2026 if the monthly deposit rule applies.

December 10

Individuals — Report November 2026 tip income of $20 or more to their employers (Form 4070)

December 15

Calendar-year corporations — Pay the fourth installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.

Employers — Deposit Social Security, Medicare, and withheld income taxes as well as nonpayroll withheld income tax for November 2026 if the monthly deposit rule applies.