12/19/2025
Important Tax Deadlines
• Individual Income Tax Return (Form 1040) Filing Deadline: April 15, 2026.
Extended filing deadline (file extension using Form 4868): October 15, 2026.
• The FBAR (FinCEN Form 114) filing deadline coincides with the federal income tax return due date. An automatic 6-month extension is allowed, generally until October 15.
• Partnerships (Form 1065): March 16, 2026 (extended deadline: September 15, 2026), or the 15th day of the third month after the end of the partnership’s tax year for fiscal-year partnerships.
• S Corporations (Form 1120-S): March 16, 2026 (extended deadline: September 15, 2026), or the 15th day of the third month after the end of the fiscal year.
• C Corporations (Form 1120): April 15, 2026 (extended deadline: October 15, 2026),
or the 15th day of the fourth month after the end of the corporation’s tax year (for most fiscal-year corporations).
• Estates and Trusts (Form 1041): April 15, 2026. Extension period: 5½ months, with a deadline of September 30 for calendar-year entities.
• Exempt Organizations (Form 990): May 15 for calendar-year organizations
(extended deadline: November 16).
• 1099 Forms and W-2 Form: Filing deadline is January 31, 2026
• Tax payment deadline: Any tax due must be paid by April 15 to avoid penalties and interest (even if an extension is filed).
• Individuals (Estimated Taxes):
Quarterly estimated tax payments are generally due on April 15, June 15, September 15, and January 15 of the following year.
• C-Corp (Estimated Taxes):
Quarterly estimated tax payments are generally due on April 15, June 15, September 15, and December 15 of the following year.