Important Deadlines for the 2026 Filing Season
January 15, 2026
Fourth quarter estimated tax payments due for the 2025 tax year.
January 31, 2026
Employers to mail W-2 Forms to employees.
File Form 1099-MISC and 1099-NEC for amounts paid in 2025.
February 15, 2026
Financial institutions to mail out Form 1099-B relating to brokerage account transactions.
File Form 1099-S relating to real estate transactions.
File Form 1099-MISC for substitute payments in boxes 8 or 14.
March 16, 2026
File or extend S Corporate tax returns (Form 1120S) and partnership tax returns (Form 1065) for the year 2025.
April 15, 2026
File or extend C Corporate tax returns (Form 1120) for the year 2025.
File or extend individual tax returns (Form 1040), estate income tax returns and trust income tax returns (Form 1041) for the year 2025.
Last day to contribute to a traditional IRA, Roth IRA, HSA, SEP-IRA, or solo 401(k) for the 2025 tax year.
First quarter estimated tax payments due for the 2026 tax year.
May 15, 2026
File or extend calendar year Exempt Organization tax returns (Form 990) for the year 2025.
June 15, 2026
Second quarter estimated tax payments due for the 2025 tax year.
July 31, 2026
File Employee Benefit Plan tax returns (Form 5500) for the year 2025.
September 15, 2026
Third quarter estimated tax payments due for the 2026 tax year.
File extended corporate and partnership tax returns (Forms 1120, 1120A, 1120S, 1065) for the year 2025.
September 30, 2026
File extended estate income tax returns and trust income tax returns (Form 1041) for the year 2025.
October 15, 2026
File extended individual tax returns (Form 1040) for the year 2025.
January 15, 2027
Fourth quarter estimated tax payments due for the 2026 tax year.