First Quarter
January
| Date | Category | Taxpayer | Action Required |
| Jan. 12 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during December 2025 to your employer. |
| Jan. 15 | Individuals/Corp. | Individuals | Pay final (4th) installment of 2025 estimated income tax (Form 1040-ES). |
| Jan. 15 | Individuals | Farmers and Fishermen | Pay your 2025 estimated tax. (File return by March 2 to avoid penalty). |
| Jan. 31 | Excise | Excise Tax | File Form 720 for Q4 2025 (Quarterly Federal Excise Tax). |
February
| Date | Category | Taxpayer | Action Required |
| Feb. 2 (Mon) | Employer | Employers | Furnish Form W-2 to employees for 2025. |
| Feb. 2 (Mon) | Information | All Businesses | Furnish Forms 1098, 1099, & W-2G to recipients for most 2025 payments. |
| Feb. 2 (Mon) | Information | Payers of Nonemployee Comp. | File Form 1099-NEC for 2025 with the IRS. |
| Feb. 2 (Mon) | General | Individuals | File your 2025 return (Form 1040) and pay all tax due (optional, if you skipped Jan. 15 estimated tax payment). |
| Feb. 2 (Mon) | Employer | Employers (Annual) | File Forms 940 (FUTA), 943 (Farm), 944 (Annual), and 945 (Non-payroll withholding) for 2025 if you did not deposit all required taxes when due. |
| Feb. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during January 2026. |
| Feb. 10 | Employer | Employers (Annual) | File Forms 940, 943, 944, and/or 945 if you timely deposited all required payments. |
| Feb. 17 (Tue) | General | Individuals (Withholding) | File a new Form W-4 if you claimed exemption from withholding in 2025. |
| Feb. 17 (Tue) | Information | Businesses | Furnish recipient statements for Form 1099-B and Form 1099-S. |
March
| Date | Category | Taxpayer | Action Required |
| Mar. 2 (Mon) | General | Farmers and Fishermen | File your 2025 return (Form 1040/1040-SR) and pay all tax due (if estimated tax was not paid by Jan. 15). |
| Mar. 2 (Mon) | Information | All Businesses (Paper) | File paper Forms 1096 with most Forms 1099, 1098, W-2G, etc., for 2025. |
| Mar. 2 (Mon) | Employer | ACA Reporting (Paper) | File paper Forms 1094-C/B and 1095-C/B with the IRS. |
| Mar. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during February 2026. |
| Mar. 16 (Mon) | Business | Partnerships | File 2025 return (Form 1065) and furnish K-1/K-3, OR file Form 7004 for extension. |
| Mar. 16 (Mon) | Business | S Corporations | File 2025 return (Form 1120-S) and furnish K-1/K-3, OR file Form 7004 for extension. |
| Mar. 16 (Mon) | Business | S Corp Election | File Form 2553 to elect S- corporation status beginning with 2026. |
| Mar. 31 | Information | All Businesses (Electronic) | Electronic filing deadline for most information returns (Forms 1097, 1098, 1099, 3921, 3922, W-2G, and ACA Forms 1094/1095). |
Second Quarter
April
| Date | Category | Taxpayer | Action Required |
| Apr. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during March 2026. |
| Apr. 15 | General | Individuals | File 2025 Income Tax Return (Form 1040/1040-SR) and pay tax, OR file Form 4868 for extension. |
| Apr. 15 | General | Individuals | Pay 1st Installment of 2026 estimated income tax (Form 1040-ES). |
| Apr. 15 | Business | C Corporations | File 2025 Income Tax Return (Form 1120) OR file Form 7004 for extension. Deposit 1st Installment of 2026 estimated tax. |
| Apr. 15 | Estate/Trust | Estates & Trusts | File 2025 Income Tax Return (Form 1041) or file Form 7004 for extension. Deposit 2026 estimated tax. |
| Apr. 15 | Foreign | Foreign Financial Accounts | File FinCEN Form 114 (FBAR) electronically. (Automatic extension until Oct. 15). |
| Apr. 15 | Foreign | Foreign Corporations/Partnerships | File Form 5472/3520/8865 related to foreign entities (with applicable return or extension). |
| Apr. 30 | Employer | Employers | File Form 941 (Quarterly Federal Tax Return) for Q1 2026. |
| Apr. 30 | Excise | Excise Tax | File Form 720 for Q1 2026. |
May
| Date | Category | Taxpayer | Action Required |
| May 11 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during April 2026. |
| May 15 | Tax-Exempt | Tax-Exempt Orgs | File 2025 returns (Form 990 series) for calendar-year organizations. |
June
| Date | Category | Taxpayer | Action Required |
| June 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during May 2026. |
| June 15 | General | Individuals | Pay 2nd Installment of 2026 estimated tax (Form 1040-ES). |
| June 15 | Business | C Corporations | Deposit the 2nd Installment of 2026 estimated tax. |
| June 15 | Foreign | U.S. Citizens/Residents Abroad | File 2025 return (Form 1040/1040-SR) and pay tax (Automatic 2-month extension). |
Third Quarter
July
| Date | Category | Taxpayer | Action Required |
| July 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during June 2026. |
| July 31 | Employer | Employers | File Form 941 (Quarterly Federal Tax Return) for Q2 2026. |
| July 31 | Excise | Excise Tax | File Form 720 for Q2 2026. |
| July 31 | Employer/E&T | Employee Benefit Plans | File Form 5500 series for calendar year 2025 employee benefit plans. |
August
| Date | Category | Taxpayer | Action Required |
| Aug. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during July 2026. |
| Aug. 10 | Employer | Employers | File Form 941 for Q2 2026 if you timely deposited all required payments. |
September
| Date | Category | Taxpayer | Action Required |
| Sep. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during August 2026. |
| Sep. 15 | General | Individuals | Pay 3rd Installment of 2026 estimated tax (Form 1040-ES). |
| Sep. 15 | Business | C Corporations | Deposit the 3rd Installment of 2026 estimated tax. |
| Sep. 15 | Business | Partnerships (Extended) | File 2025 return (Form 1065) if extension was filed. |
| Sep. 15 | Business | S Corporations (Extended) | File 2025 return (Form 1120-S) if extension was filed. |
Fourth Quater
October
| Date | Category | Taxpayer | Action Required |
| Oct. 13 (Tue) | Employer/General | Employees who work for tips | Report tips of $20 or more earned during September 2026. |
| Oct. 15 | General | Individuals (Extended) | File 2025 return (Form 1040/1040-SR) if extension was filed. |
| Oct. 15 | Business | C Corporations (Extended) | File 2025 return (Form 1120) if extension was filed. |
| Oct. 15 | Estate/Trust | Estates & Trusts (Extended) | File 2025 return (Form 1041) if extension was filed. |
| Oct. 15 | Foreign | Foreign Financial Accounts | Final deadline to file FinCEN Form 114 (FBAR) if automatic extension was used. |
| Oct. 30 | Employer | Employers | File Form 941 (Quarterly Federal Tax Return) for Q3 2026. |
| Oct. 30 | Excise | Excise Tax | File Form 720 for Q3 2026. |
November
| Date | Category | Taxpayer | Action Required |
| Nov. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during October 2026. |
| Nov. 10 | Employer | Employers | File Form 941 for Q3 2026 if you timely deposited all required payments. |
| Nov. 16 (Mon) | Tax-Exempt | Tax-Exempt Orgs (Extended) | File extended 2025 returns (Form 990 series). |
December
| Date | Category | Taxpayer | Action Required |
| Dec. 10 | Employer/General | Employees who work for tips | Report tips of $20 or more earned during November 2026. |
| Dec. 15 | Business | C Corporations (Estimated Tax) | Deposit the 4th Installment of 2026 estimated tax. |