April 2, 2026by admin
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 1, 2026by admin
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 17, 2026by admin
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 2, 2026by admin
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 1, 2025by admin
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)
October 1, 2025by admin
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 1, 2025by admin
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 1, 2025by admin
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.
July 1, 2025by admin
July 10
Individuals: Reporting June tip income, $20 or more, to employers (Form 4070).
July 31
Employers: Reporting income tax withholding and FICA taxes for second quarter 2025 (Form 941), and paying any tax due.
Employers: Filing a 2024 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or requesting an extension.
June 1, 2025by admin
June 10
Individuals: Reporting May tip income, $20 or more, to employers (Form 4070).
June 16
Individuals who live outside the United States: Filing a 2024 individual income tax return (Form 1040 or Form 1040-SR) or filing for a four-month extension (Form 4868), and paying any tax and interest due, if you live outside the United States.
Individuals: Paying the second installment of 2025 estimated taxes, if not paying income tax through withholding (Form 1040-ES).
Corporations: Paying the second installment of 2025 estimated income taxes.
Partnerships: File Form 8813 quarterly payment voucher and pay any tax due.
Tax Exempt Orgs: Deposit Estimated Tax for 2nd quarter due on Unrelated Business Taxable Income for Tax-Exempt Organizations. Use Form 990-W to determine the amount of estimated tax payments required.