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2026 tax deadlines for owners and employers

A calendar for common federal filing and payment dates. Fiscal-year entities, disaster relief, special elections and individual circumstances can change a deadline.

2026 individual estimated payments

For calendar-year taxpayers, the four general payment dates are April 15, June 15 and September 15, 2026, and January 15, 2027. The periods are not four equal three-month quarters. See IRS Publication 505 for exceptions and annualized-income calculations.

2025 returns filed during 2026

Calendar-year partnerships and S corporations generally filed by March 16, 2026, with a timely extension moving filing to September 15. Individuals and calendar-year C corporations generally filed by April 15, with an extension to October 15. Filing extensions generally do not extend payment deadlines.

Employer filings during 2026

Common dates include February 2, 2026, for 2025 W-2 and 1099-NEC reporting. Regular Form 941 quarter-end deadlines during 2026 are April 30, July 31 and November 2; the fourth-quarter 2026 return is generally due February 1, 2027. Tax deposit schedules are separate from return-filing dates.

Florida business filings

Use the Florida Department of Revenue calendar for sales tax and reemployment tax. Sales-tax electronic payment initiation can be due before the return deadline. Confirm the assigned filing frequency and obtain a payment confirmation. Florida LLCs and corporations also file an annual report with the Division of Corporations (Sunbiz) between January 1 and May 1 each year; the next window closes May 1, 2027, and a $400 late fee applies to LLCs and for-profit corporations that file after that date.

What to do before a deadline

Reconcile the records, estimate any payment, confirm authorization and retain the submission confirmation. If a deadline has passed, address it promptly rather than waiting for the next filing cycle.

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2026 federal tax rates and key limits

Use the tax year—not the year you file—to choose the correct figures. These 2026 amounts generally apply to returns filed in 2027.

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§ FAQ

Questions we hear about tax deadlines.

When are S-corp and partnership tax returns due?

Calendar-year S-Corporations and partnerships file earlier than individuals. The 2026 Form 1120-S (S-corps) and Form 1065 (partnerships), along with their K-1s, are due March 15, 2027. An extension moves the filing deadline to September 15, 2027.

When is the individual tax filing deadline for 2026 returns?

The regular Form 1040 filing deadline for 2026 returns is April 15, 2027, which is also the due date for any 2026 balance due, 2026 IRA and HSA contributions, and the first 2027 estimated tax payment. The last 2026 estimated tax payment is due January 15, 2027. A six-month extension filed by April 15, 2027 moves the filing deadline to October 15, 2027, but the extension does not delay payment of any tax owed.

Does a tax extension give me more time to pay?

No. An extension only extends the time to file your return, not the time to pay. For 2026 returns of individuals (Form 1040) and calendar-year C-Corporations (Form 1120), tax owed is still due April 15, 2027, even if the filing deadline is extended to October 15, 2027.

When are W-2 and 1099-NEC forms due?

Forms W-2 and 1099-NEC reporting 2026 payments are due to recipients and to the government by February 1, 2027, because January 31, 2027 falls on a Sunday. For payments made in 2026, Form 1099-NEC is generally required once payments to a payee reach $2,000; the threshold was $600 for 2025 and earlier.

Do I owe Florida state income tax on top of federal taxes?

No, Florida has no personal income tax, although C corporations may owe Florida corporate income tax at 5.5%. That does not mean only the federal calendar applies. A Florida business that collects sales tax generally owes the return and payment on the 1st of the month, and they are late after the 20th — and if paying electronically must initiate the payment and receive a confirmation number by 5 p.m. ET on the business day before the 20th. Employers also file Form RT-6 for reemployment tax by the end of the month following each quarter, and LLCs and corporations file an annual report with Sunbiz between January 1 and May 1 ($400 late fee for LLCs and for-profit corporations).

What should I do if I missed a tax filing deadline?

Call before doing anything else. Missing a deadline is rarely the end of the world, but the penalty math changes if you ignore it. Most penalty-and-interest problems have a resolution path, but only if addressed quickly.
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