2026 Business Tax Calendar.
Every federal tax deadline, payroll filing, quarterly estimate, and information return your business needs to track in 2026. Filter by category, plan accordingly, do not miss a date.
January 2026
Jan 31
1099-NEC / 1099-MISC to recipients & IRSNon-employee compensation and miscellaneous payments of $600+Info
Jan 31
W-2 forms to employees & SSAAnnual wage statements for all W-2 employeesPayroll
Jan 31
Form 940 (Annual FUTA Return)Federal Unemployment Tax Act return for prior yearPayroll
Jan 31
Form 941 (Q4 2025)Quarterly federal payroll tax return for fourth quarter 2025Payroll
Jan 15
Q4 2025 estimated tax paymentFinal quarterly estimate for the 2025 tax yearQuarterly
February 2026
Feb 28
Paper 1099 filings with IRSIf filing 1099s on paper (most filers should e-file by Jan 31)Info
Feb 28
Form 8027 (Tip Income Report)For employers of tipped employees, paper filing deadlineInfo
March 2026
Mar 16
Partnership returns (Form 1065)K-1s due to partners; standard March 15 falls on SundayFederal
Mar 16
S-Corporation returns (Form 1120-S)K-1s due to shareholders; extension via Form 7004Federal
Mar 31
E-filed 1099 deadline with IRSFor 1099 forms other than 1099-NECInfo
April 2026
Apr 15
C-Corporation returns (Form 1120)Calendar-year corporate returns; extension via Form 7004Federal
Apr 15
Individual returns (Form 1040)Personal returns including Schedule C for sole proprietorsFederal
Apr 15
Q1 2026 estimated tax paymentFirst quarterly estimate for the current tax yearQuarterly
Apr 30
Form 941 (Q1 2026)Quarterly federal payroll tax returnPayroll
May 2026
May 15
Tax-exempt organization returns (Form 990)For calendar-year 501(c)(3) nonprofitsFederal
May 15
Texas Franchise Tax ReportAnnual report for businesses operating in TexasState
June 2026
Jun 15
Q2 2026 estimated tax paymentSecond quarterly estimate for the current tax yearQuarterly
Jun 15
Form 1040 for US citizens abroadAutomatic two-month extension deadlineFederal
July 2026
Jul 31
Form 941 (Q2 2026)Quarterly federal payroll tax returnPayroll
Jul 31
Form 5500 (Employee Benefit Plans)Annual ERISA filing for employer-sponsored retirement plansPayroll
August 2026
Aug 15
Extended exempt organization returnsForm 990 if extension was filedFederal
September 2026
Sep 15
Extended partnership & S-corp returnsForms 1065 and 1120-S if extension was filedFederal
Sep 15
Q3 2026 estimated tax paymentThird quarterly estimate for the current tax yearQuarterly
Sep 15
Extended trust & estate returnsForm 1041 if extension was filedFederal
October 2026
Oct 15
Extended individual returns (Form 1040)Final deadline for personal returns on extensionFederal
Oct 15
Extended C-corp returns (Form 1120)Final deadline for corporate returns on extensionFederal
Oct 31
Form 941 (Q3 2026)Quarterly federal payroll tax returnPayroll
November 2026
Nov 30
Year-end tax planning window opensOptimal time to project current-year tax position and actPlanning
December 2026
Dec 31
Year-end transactions cut-offCapital expenditures, retirement contributions, charitable gifts must be completedPlanning
Dec 31
S-Corp election deadline for 2027Form 2553 to elect S-corp status effective Jan 1, 2027Federal
Dec 31
Most state annual reports / franchise taxesMany states require year-end filings or feesState
Legend
FederalAnnual income tax returns
QuarterlyEstimated tax payments
PayrollWage and employment filings
Info1099s, W-2s, planning windows
StateState-specific deadlines
Important Notes
When a deadline falls on a weekend or federal holiday, the next business day applies. This calendar represents calendar-year filers; fiscal-year filers have different dates based on their year-end.
State-level deadlines vary widely. The state entries above represent a small sample. Confirm your state-specific obligations with a qualified professional or your state revenue department.