Tax Deadlines Calendar

Never miss an important tax deadline for California, Texas, or Federal filings

2026 Tax Calendar

January 15, 2026

Quarterly

Fourth Quarter 2025 Estimated Tax Payment

Applies to self-employed individuals and those with income not subject to withholding. Payment covers income earned from September 1 through December 31, 2025.

February 2, 2026

Employer

W-2 & 1099 Information Return Deadlines

Employers must furnish Form W-2 to employees and file Copy A with the SSA (along with Form W-3). Form 1099-NEC for nonemployee compensation is due to both recipients and the IRS. Form 1099-MISC is due to recipients by this date (IRS paper filing deadline: February 28; electronic: March 31). Normal deadline is January 31, but moves to February 2 in 2026 because January 31 falls on a Saturday.

March 16, 2026

Business

S-Corp, Partnership & Multi-Member LLC Tax Returns

Form 1120-S (S-Corps) and Form 1065 (Partnerships and multi-member LLCs) must be filed for the 2025 tax year. Multi-member LLCs taxed as partnerships file Form 1065 and issue Schedule K-1s to each member. Six-month extension available by filing Form 7004, extending the deadline to September 15, 2026.

April 15, 2026

Individual

Individual Income Tax Returns & First Quarter 2026 Estimated Tax

Form 1040 deadline for 2025 tax year for most taxpayers. Also due: First quarter 2026 estimated tax payment and IRA contributions for 2025 tax year. Extension requests (Form 4868) must be filed by this date.

April 15, 2026

Business

C-Corporation Tax Returns

Form 1120 due for calendar-year C-Corporations for the 2025 tax year. A six-month extension is available by filing Form 7004, extending the deadline to October 15, 2026. Estimated tax payments are still required quarterly regardless of extension.

April 15, 2026

Trust/Estate

Trust & Estate Income Tax Returns

Form 1041 due for calendar-year trusts and estates for the 2025 tax year. Includes irrevocable trusts, estates of decedents, and grantor trusts that became irrevocable upon the grantor's death. Schedule K-1s must be issued to beneficiaries. A 5½-month extension is available by filing Form 7004, extending the deadline to September 30, 2026.

June 15, 2026

Quarterly

Second Quarter 2026 Estimated Tax Payment

Payment covers income earned from April 1 through May 31, 2026. Self-employed individuals and those with non-withheld income must pay using Form 1040-ES.

September 15, 2026

Quarterly

Third Quarter 2026 Estimated Tax Payment

Payment covers income earned from June 1 through August 31, 2026. Required for those with significant non-wage income. Review year-to-date income and adjust payment if necessary.

September 15, 2026

Extension

Extended S-Corp, Partnership & Multi-Member LLC Returns

Final deadline for filing 2025 Form 1120-S (S-Corps), Form 1065 (Partnerships and multi-member LLCs) if a six-month extension was filed by March 16, 2026. Schedule K-1s must also be issued to partners, members, and shareholders by this date.

September 30, 2026

Extension

Extended Trust & Estate Tax Return Deadline

Final deadline for filing 2025 Form 1041 if a 5½-month extension was filed by April 15, 2026. Schedule K-1s for beneficiaries must also be issued by this date. No further extensions are available beyond this date.

October 15, 2026

Extension

Extended Individual & C-Corporation Tax Return Deadline

Final deadline for filing 2025 Form 1040 (individuals) and Form 1120 (C-Corporations) if an extension was filed by April 15, 2026. No further extensions available beyond this date.

January 15, 2027

Quarterly

Fourth Quarter 2026 Estimated Tax Payment

Payment covers income earned from September 1 through December 31, 2026. Final estimated tax payment for the 2026 tax year.