Tax Deadlines Archives - Ullrich Delevati

May 1, 2026 (Disaster Relief Deadline): Affected taxpayers in specific areas have this date for 2025 IRA/HSA contributions, Q1 2026 estimated taxes, and first-quarter payroll/excise taxes.

May 15, 2026 (Monthly Employer Deposits): Employers must deposit Social Security, Medicare, and withheld income tax for April 2026.

May 15, 2026 (Non-profit): Calendar year non-profits (Form 990) must file or request an extension.

May 31, 2026 (Payroll Taxes): First-quarter 2026 payroll tax returns (Form 941) are due, if not filed in April, for those who deposited in full.

Monthly Deposits: Semi-weekly depositors must deposit payroll taxes for specific dates throughout the month.

Important Reminders:

Extensions: While individual income tax filing extensions are due on October 15, 2026, any tax owed was due on April 15, 2026.

Disaster Relief: Some taxpayers may have deadlines postponed by the IRS.

Stay Compliant: Employers should ensure timely monthly deposits to avoid penalties.

April 15

Tax returns for C corporations (Form 1120) and individuals (Form 1040) due

First quarter estimated tax payment for 2026 due

Deadline to file for an automatic extension (Forms 4868 or 7004)

March 16 (March 15 is Sunday)

Tax returns for S corporations (Form 1120-S) and partnerships (Form 1065) due

Furnish Schedule K-1 to partners/shareholders

Deadline to elect S corporation status for 2026 (Form 2553)

March 31

Electronic filing deadline for Form 3921

February 2

File W-2 and 1099 forms with the Social Security Administration

Provide Affordable Care Act (ACA) forms to employees

February 28 (Saturday → Due Monday, March 2, 2026)

Paper filing deadline for Forms 1099-MISC, 1099-NEC, and W-2

Paper filing deadline for Form 3921

January 15

Fourth quarter estimated tax payment for 2025 due (Form 1040-ES)

January 31 (Saturday → Due Monday, February 2, 2026)

W-2 forms due to employees

1099 forms due to contractors

Copy B of Form 3921 due to employees (for ISO exercises)

Form 940 (Federal Unemployment Tax Return) due

December 10

Individuals: Reporting November tip income, $20 or more, to employers (Form 4070).

December 15

Corporations: Paying the fourth installment of 2025 estimated income taxes.

Partnerships: Paying the fourth installment of 2025 estimated income taxes.

Tax Exempt Orgs: Deposit Estimated Tax for 4th quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

December 31

Employers: Establishing a retirement plan for 2025 (generally other than a SIMPLE, a Safe-Harbor 401(k) or a SEP)

November 10

Individuals: Reporting October tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for third quarter 2025 (Form 941), if you deposited on time and in full all of the associated taxes due.

November 15

Exempt Organizations: Filing a 2024 calendar-year information return (Form 990, Form 990-EZ or Form 990-PF) and paying any tax, interest and penalties due, if a six-month extension was previously filed.

October 1

Trusts and estates: Filing an income tax return for the 2024 calendar year (Form 1041) and paying any tax, interest and penalties due, if an automatic five-and-a-half month extension was filed.

October 10

Individuals: Reporting September tip income, $20 or more, to employers (Form 4070).

October 15

Individuals: Filing a 2024 income tax return (Form 1040 or Form 1040-SR) and paying any tax, interest and penalties due, if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States).

Individuals: Making contributions for 2024 to certain existing retirement plans or establishing and contributing to a SEP for 2024, if an automatic six-month extension was filed.

Individuals: Filing a 2024 gift tax return (Form 709) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.

C corporations: Filing a 2024 income tax return (Form 1120) and paying any tax, interest and penalties due, if an automatic six-month extension was filed.

C corporations: Making contributions for 2024 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

October 31

Employers: Reporting income tax withholding and FICA taxes for third quarter 2025 (Form 941) and paying any tax due.

September 10

Individuals: Reporting August tip income, $20 or more, to employers (Form 4070).

September 15

Individuals: Paying the third installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES).

Corporations: Paying the third installment of 2025 estimated income taxes.

S Corporations: Making contributions for 2024 to certain employer-sponsored retirement plans, if an automatic six-month extension was filed.

Partnerships: Filing a 2024 income tax return (Form 1065 or Form 1065-B), if an automatic six-month extension was filed.

Tax Exempt Orgs: Deposit Estimated Tax for 3rd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.

August 11

Individuals: Reporting July tip income, $20 or more, to employers (Form 4070).

Employers: Reporting income tax withholding and FICA taxes for second quarter 2025 (Form 941), if you deposited on time and in full all of the associated taxes due.

Tax Deadlines: May 2026

Tax Deadlines: April 2026

Tax Deadlines: March 2026

Tax Deadlines: February 2026

Tax Deadlines: January 2026