§ Tax Center
BOCA RATON · UPDATED AUGUST 2026
Tax Due Dates
The federal and Florida filing calendar. Federal dates below are the official IRS deadlines for 2026 — if a federal date falls on a weekend or federal holiday, the deadline moves to the next business day. Florida has no state income tax, but Florida businesses still have state sales tax and reemployment tax deadlines, and the sales tax rule works differently: an electronic payment must be initiated by 5 p.m. ET on the business day before the 20th.
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Individual filers (Form 1040)
Regular filing deadline is April 15. A six-month extension filed by April 15 pushes the filing deadline to October 15 — but the extension does NOT delay payment of tax owed.
| Date | What's due |
|---|---|
| Jan 15, 2026 | Q4 2025 estimated tax payment |
| Apr 15, 2026 | 2025 Form 1040 + payment · 2025 IRA/HSA contributions · Q1 2026 estimated tax |
| Jun 16, 2026 | Q2 2026 estimated tax payment |
| Sep 15, 2026 | Q3 2026 estimated tax payment |
| Oct 15, 2026 | 2025 Form 1040 (extended filers) |
| Jan 15, 2027 | Q4 2026 estimated tax payment |
Partnerships & S-Corporations (Forms 1065 & 1120-S)
Partnerships and S-Corporations file earlier than individuals — March 15 for calendar-year entities. Extensions push filing to September 15.
| Date | What's due |
|---|---|
| Mar 16, 2026 | 2025 Form 1065 (partnerships) + K-1s · 2025 Form 1120-S (S-corps) + K-1s |
| Sep 15, 2026 | 2025 Form 1065 / 1120-S (extended filers) |
C-Corporations (Form 1120)
Calendar-year C-corps file by April 15 — same as individuals. Extensions push filing to October 15, but tax payment is still due April 15.
| Date | What's due |
|---|---|
| Apr 15, 2026 | 2025 Form 1120 + payment |
| Apr 15 / Jun 16 / Sep 15 / Dec 15 | Quarterly estimated tax (C-corps) |
| Oct 15, 2026 | 2025 Form 1120 (extended filers) |
Employer & payroll filings
Employers have separate calendar obligations for withholding, FUTA, and information returns.
| Date | What's due |
|---|---|
| Jan 31, 2026 | W-2s to employees · 1099-NEC to contractors · Q4 Form 941 · Annual Form 940 (FUTA) |
| Apr 30 / Jul 31 / Oct 31 | Quarterly Form 941 |
| Feb 28, 2026 | Paper 1099-MISC to IRS (e-file deadline March 31) |
Florida filings (sales tax & reemployment tax)
Florida has no personal income tax, but it does have state deadlines — and the sales tax one is not the date most people assume. Returns and payments are due on the 1st and late after the 20th, yet an electronic payment must be initiated, with a confirmation number received, no later than 5 p.m. ET on the business day before the 20th. The weekend rollover to the first business day after the 20th applies to paper filings and to returns e-filed separately from payment — it does not extend that electronic payment deadline.
| Date | What's due |
|---|---|
| 1st of the month, late after the 20th | Florida sales & use tax return + payment (monthly filers) |
| 5 p.m. ET, business day before the 20th | Deadline to initiate an electronic sales tax payment and get a confirmation number |
| Apr 20 / Jul 20 / Oct 20 / Jan 20 | Florida sales & use tax return + payment (quarterly filers) |
| Apr 30 / Jul 31 / Oct 31 / Jan 31 | Form RT-6, Florida reemployment tax (Employer's Quarterly Report) |
Filing frequency depends on how much sales tax you collect annually, and paying $5,000 or more in the prior state fiscal year makes electronic filing and payment mandatory. Filing and paying electronically and on time earns a collection allowance of 2.5% of the first $1,200 of tax due, capped at $30. See the monthly filing calendar for contractors for how these dates fit together.
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