For Individuals
These deadlines apply to the 2025 tax year, with returns filed in 2026.
- January 15, 2026: Fourth and final quarterly estimated tax payment for 2025 is due.
- April 15, 2026:
- Last day to file federal individual income tax returns (Form 1040) for tax year 2025.
- Last day to request an extension to file, which pushes the filing deadline to October 15, 2026. The extension does not provide more time to pay any taxes owed.
- First quarterly estimated tax payment for tax year 2026 is due.
- June 15, 2026: Second quarterly estimated tax payment for 2026 is due.
- September 15, 2026: Third quarterly estimated tax payment for 2026 is due.
- October 15, 2026: Extended deadline for individuals to file their 2025 tax return.
For Businesses
For businesses operating on a calendar year, these are the key filing and payment deadlines.
- January 31, 2026: Employers must send out Forms W-2 to employees and Forms 1099-NEC to independent contractors.
- March 16, 2026:
- Deadline for partnerships (Form 1065) and S corporations (Form 1120-S) to file returns for the 2025 tax year.
- This is also the last day to file for a six-month extension for these business types.
- April 15, 2026:
- Deadline for C corporations (Form 1120) to file returns for the 2025 tax year.
- Last day to file for an extension for C corporations.
- Deadline for sole proprietors and single-member LLCs to file Schedule C with their individual tax return (Form 1040).
- September 15, 2026: Extended deadline for partnerships and S corporations to file.
- October 15, 2026: Extended deadline for C corporations, sole proprietors, and single-member LLCs to file.
This information is for informational purposes only and is not tax advice. It is based on current tax law and may be subject to change. Always consult a qualified tax professional for advice tailored to your specific situation.