Key Federal Tax Deadlines —
2025 & 2026 (Calendar‑Year Filers)
All dates are general rules and move to the next business day if falling on a weekend/holiday (e.g., DC Emancipation Day). Black text with red separators
W-2s and 1099-NECs due to recipients and to SSA/IRS (e-file/paper).
Jan 31
S‑Corporation (Form 1120‑S) and Partnership (Form 1065) calendar‑year returns due.
Mar 15
Deadline to elect S‑corporation status for current year (Form 2553).
Mar 15
Individual income tax returns (Form 1040) due for calendar‑year filers.
Apr 15
C‑Corporation (Form 1120) returns due for calendar‑year filers.
Apr 15
First‑quarter estimated tax payments due (Form 1040‑ES).
Apr 15
FBAR (FinCEN 114) due—automatic extension to Oct 15.
Apr 15
Second‑quarter estimated tax payments due.
Jun 15
Third‑quarter estimated tax payments due.
Sep 15
Extended deadline for S‑Corporation and Partnership calendar‑year returns.
Sep 15
Extended deadline for Individual (Form 1040) and C‑Corporation (Form 1120) calendar‑year returns.
Oct 15
Last day for tax‑deductible employee 401(k) salary deferrals and most year‑end planning moves.
Dec 31
Last day for tax‑deductible charitable contributions (for calendar‑year taxpayers).
Dec 31
W-2s and 1099-NECs due to recipients and to SSA/IRS (e-file/paper).
Jan 31
S‑Corporation (Form 1120‑S) and Partnership (Form 1065) calendar‑year returns due.
Mar 15
Deadline to elect S‑corporation status for current year (Form 2553).
Mar 15
Individual income tax returns (Form 1040) due for calendar‑year filers.
Apr 15
C‑Corporation (Form 1120) returns due for calendar‑year filers.
Apr 15
First‑quarter estimated tax payments due (Form 1040‑ES).
Apr 15
FBAR (FinCEN 114) due—automatic extension to Oct 15.
Apr 15
Second‑quarter estimated tax payments due.
Jun 15
Third‑quarter estimated tax payments due.
Sep 15
Extended deadline for S‑Corporation and Partnership calendar‑year returns.
Sep 15
Extended deadline for Individual (Form 1040) and C‑Corporation (Form 1120) calendar‑year returns.
Oct 15
Last day for tax‑deductible employee 401(k) salary deferrals and most year‑end planning moves.
Dec 31
Last day for tax‑deductible charitable contributions (for calendar‑year taxpayers).
Dec 31