Resource Center — Deadlines
Key tax deadlines.
Federal due dates for individuals and small businesses. When a date falls on a weekend or legal holiday, the deadline moves to the next business day; the dates below already include that.
| January 15, 2026 | Fourth-quarter 2025 estimated tax payment |
|---|---|
| March 16, 2026 | S corporation (Form 1120-S) and partnership (Form 1065) returns, or extension |
| April 15, 2026 | 2025 individual returns (Form 1040), extensions, and first-quarter 2026 estimated tax; C corporation returns (Form 1120) for calendar-year corporations |
| June 15, 2026 | Second-quarter 2026 estimated tax |
| September 15, 2026 | Third-quarter 2026 estimated tax; extended S corporation and partnership returns |
| October 15, 2026 | Extended 2025 individual and C corporation returns |
| January 15, 2027 | Fourth-quarter 2026 estimated tax |
| February 1, 2027 | W-2 and 1099-NEC forms due to workers and to the government |
| March 15, 2027 | 2026 S corporation and partnership returns, or extension |
| April 15, 2027 | 2026 individual returns and extensions; first-quarter 2027 estimated tax; last day to claim a refund for 2023 for most filers |
Disaster relief. The IRS often postpones deadlines for people in federally declared disaster areas. If a disaster affected your area, ask us if a postponement applies to you. State deadlines can be different from federal deadlines.
Behind on a deadline?
Late returns and unpaid balances get more expensive each month. Talk to us before the next notice arrives.