April 15, 2026 - 2025 Individual income tax return due (or file Form 4868 for an extension; payment still due by April 15).
April 15, 2026 - Q1 2026 estimated payment
June 15, 2026 - Q2 2026 estimated payment
September 15, 2026 - Q3 2026 estimated payment
January 15, 2027 - Q4 2026 estimated payment (you can often skip this if you file and pay in full very early; see IRS guidance).
FYI: Many universities and IRS resources note that if you file your 2025 return and pay in full very early, you may not need to make the Jan 15, 2026 payment.
Quarterly federal payroll returns (Form 941)
April 30, 2026 – Q1 2026
July 31, 2026 – Q2 2026
October 31, 2026 – Q3 2026
January 31, 2027 – Q4 2026 (or Feb 10, 2027 if deposits were made on time in full).
Year-end wage & information reporting (for 2025 wages/payments)
W-2 to employees: Typically Jan 31, 2026 (observed Feb 2, 2026 since Jan 31 is a Saturday).
W-2 filing with SSA: Feb 2, 2026 (paper or e-file, per IRS instructions).
1099-NEC to recipients & IRS: Jan 31 (observed Feb 2), 2026.
1099-MISC to recipients: Jan 31 (observed Feb 2), 2026; paper to IRS Feb 28, 2026; e-file Mar 31, 2026.
Deposit schedules (monthly/semi-weekly) for withheld payroll taxes vary by employer and liability — this calendar lists return due dates only. See IRS Employment Tax Due Dates for deposit rules.
Partnerships (Form 1065)
S Corporations (Form 1120-S)
March 16, 2026 – 2025 returns due (March 15 is a Sunday → next business day).
C Corporations (Form 1120)
April 15, 2026 – 2025 calendar-year C-corp return due (standard rule: 15th day of the 4th month after year-end).
Extensions: Partnerships/S corps use Form 7004 for a six-month extension (to Sept 15, 2026 for calendar-year filers). C-corps can extend to Oct 15, 2026 (calendar-year). Filing extensions don’t extend time to pay.
