Kaya Tax & Bookkeeping Services
Tax Due Dates
Important federal tax deadlines and actions for the calendar year shown below.
Default view: 2026
January 2026
Return to top ↑| Day 12 | Tips Employees who receive tips: If you received $20 or more in tips during December, report them to your employer. |
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| Day 15 | Estimated Tax Farmers & fishermen: Pay your estimated tax for 2025. You generally have until April 15 to file your 2025 return if you pay by Jan 15. If you don’t pay by Jan 15, you may need to file and pay by early March to avoid an estimated tax penalty (see IRS guidance). |
| Day 15 | Estimated Tax Individuals: Final installment for 2025 estimated tax payments (Form 1040-ES) if you didn’t pay enough through withholding. You may be able to avoid this payment if you file your 2025 return and pay all tax due by early February (see IRS guidance). |
February 2026
Return to top ↑| Day 2 | 1099-NEC Payers of nonemployee compensation: File Form 1099-NEC for nonemployee compensation paid in 2025. |
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| Day 2 | 1099 Businesses: Provide annual information statements to recipients for certain 2025 payments (using appropriate Form 1099 series or other information returns). Some items (like certain 1099-B / 1099-S and some 1099-MISC reporting) may have a later recipient deadline in mid-February. |
| Day 2 | Estimated Tax Individuals who didn’t pay the Jan 15 estimated tax installment: You may choose to file your 2025 Form 1040 (or 1040-SR) and pay all tax due by this date to avoid a late-payment penalty for the last installment. |
| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during January, report them to your employer. |
| Day 17 | 1099 Businesses: Provide annual information statements to recipients for certain payments where the recipient due date is mid-February (for example, certain 1099-B / 1099-S and specific 1099-MISC boxes). |
| Day 17 | Withholding Individuals: If you claimed exemption from income tax withholding on Form W-4 last year, file a new Form W-4 by this date to continue your exemption. |
March 2026
Return to top ↑| Day 2 | Information Returns Businesses: File certain information returns (example: certain Forms 1099) for 2025 payments. (Electronic filing may extend some IRS filing deadlines to March 31; recipient deadlines often remain earlier.) |
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| Day 2 | 1040 Farmers & fishermen: File your 2025 Form 1040 (or 1040-SR) and pay all tax due, unless you paid 2025 estimated tax by Jan 15, 2026 (in which case you generally have until April 15). |
| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during February, report them to your employer. |
| Day 16 | S-Corp Election S corporation election: File Form 2553 to elect S corporation status beginning with calendar year 2026. |
| Day 16 | 1120-S S Corporations: File 2025 calendar-year Form 1120-S and provide Schedule K-1 (and if applicable K-3). If requesting an automatic 6-month extension, file Form 7004 and follow IRS instructions. |
| Day 16 | 1065 Partnerships: File 2025 calendar-year Form 1065 and provide Schedule K-1 (and if applicable K-3). If requesting an automatic 6-month extension, file Form 7004 and follow IRS instructions. |
| Day 31 | E-file Electronic filing: File certain information returns electronically (such as some 1097/1098/1099 series, 3921/3922, and W-2G) when the electronic due date applies. |
April 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during March, report them to your employer. |
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| Day 15 | 1120 Corporations: File 2025 calendar-year Form 1120 and pay any tax due. If requesting an automatic 6-month extension, file Form 7004. Also, deposit the first installment of estimated income tax for 2026 if applicable. |
| Day 15 | Schedule H Household employers: If you paid qualifying cash wages to household employees in 2025, file Schedule H (Form 1040) with your return. See IRS guidance for thresholds and FUTA rules. |
| Day 15 | 1040 Individuals: File 2025 Form 1040 (or 1040-SR) and pay tax due. If requesting an automatic 6-month extension, file Form 4868. Also, if you owe estimated tax for 2026, pay the first installment (Form 1040-ES) if applicable. |
May 2026
Return to top ↑| Day 11 | Tips Employees who receive tips: If you received $20 or more in tips during April, report them to your employer. |
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June 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during May, report them to your employer. |
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| Day 15 | Estimated Tax Corporations: Deposit the second installment of estimated income tax for 2026, if applicable. |
| Day 15 | 1040-ES Individuals: Pay the second installment of your 2026 estimated tax (Form 1040-ES) if applicable. |
| Day 15 | Expat / Overseas U.S. citizens or residents abroad: File 2025 Form 1040 (or 1040-SR) and pay amounts due if you qualify for the automatic extension. If you need additional time, file Form 4868 to request more time (see IRS rules). |
July 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during June, report them to your employer. |
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August 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during July, report them to your employer. |
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September 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during August, report them to your employer. |
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| Day 15 | Estimated Tax Corporations: Deposit the third installment of estimated income tax for 2026, if applicable. |
| Day 15 | 1120-S S Corporations (extended): File Form 1120-S if you timely requested a 6-month extension. Provide final K-1 (and if applicable K-3). |
| Day 15 | 1065 Partnerships (extended): File Form 1065 if you timely requested a 6-month extension. Provide final K-1 (and if applicable K-3). |
| Day 15 | 1040-ES Individuals: Pay the third installment of 2026 estimated tax (Form 1040-ES) if applicable. |
October 2026
Return to top ↑| Day 13 | Tips Employees who receive tips: If you received $20 or more in tips during September, report them to your employer. |
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| Day 15 | 1120 Corporations (extended): File 2025 Form 1120 and pay any tax, interest, and penalties due if you timely requested a 6-month extension. |
| Day 15 | 1040 Individuals (extended): If you have an automatic 6-month extension, file 2025 Form 1040 (or 1040-SR) and pay amounts due. |
November 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during October, report them to your employer. |
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December 2026
Return to top ↑| Day 10 | Tips Employees who receive tips: If you received $20 or more in tips during November, report them to your employer. |
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| Day 15 | Estimated Tax Corporations: Deposit the fourth installment of estimated income tax for 2026, if applicable. |
Sources (Official IRS Links)
For the most accurate and up-to-date deadlines, always confirm on IRS.gov (deadlines can shift for weekends/holidays and special circumstances).