Tax Due Dates

Individuals - Report March tip income of $20 or more to employers (Form 4070).

Individuals - Pay the first installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Individuals - File a 2025 income tax return (Form 1040 or Form 1040-SR) or file for an automatic six-month extension (Form 4868). (Taxpayers who live outside the United States and Puerto Rico or serve in the military outside these two locations are allowed an automatic two-month extension without requesting an extension.) Pay any tax due.

Individuals - Make 2025 contributions to a traditional IRA or Roth IRA (even if a 2025 income tax return extension is filed).

Individuals - Make 2025 contributions to a SEP or certain other retirement plans (unless a 2025 income tax return extension is filed).

Individuals - File a 2025 gift tax return (Form 709) or file for an automatic six-month extension (Form 8892). Pay any gift tax due. File for an automatic six-month extension (Form 4868) to extend both Form 1040 and Form 709 if no gift tax is due.

Household employers - File Schedule H, if wages paid equal $2,800 or more in 2025 and Form 1040 isn't required to be filed. For those filing Form 1040, Schedule H is to be submitted with the return so is extended if the return is extended.

Calendar-year trusts and estates - File a 2025 income tax return (Form 1041) or file for an automatic five-and-a-half-month extension (Form 7004) (six-month extension for bankruptcy estates). Pay any income tax due.

Calendar-year corporations - File a 2025 income tax return (Form 1120) or file for an automatic six-month extension (Form 7004). Pay any tax due.

Calendar-year corporations - Pay the first installment of 2026 estimated income taxes, completing Form 1120-W for the corporation's records.

Employers - Deposit Social Security, Medicare and withheld income taxes for March if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for March if the monthly deposit rule applies.

Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941) and pay any tax due if all of the associated taxes due weren't deposited on time and in full.

Individuals - Report April tip income of $20 or more to employers (Form 4070).

Employers - Report Social Security and Medicare taxes and income tax withholding for first quarter 2026 (Form 941) if all associated taxes due were deposited on time and in full.

Employers - Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.

Calendar-year exempt organizations - File a 2025 information return (Form 990, Form 990-EZ or Form 990-PF) or file for an automatic six-month extension (Form 8868). Pay any tax due.

Calendar-year small exempt organizations (with gross receipts normally of $50,000 or less) - File a 2025 e-Postcard (Form 990-N) if not filing Form 990 or Form 990-EZ.

Individuals - Report May tip income of $20 or more to employers (Form 4070).

Employers - Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.

Calendar-year corporations - Pay the second installment of 2026 estimated income taxes, completing Form 1120-W for the corporation's records.

Individuals - Pay the second installment of 2026 estimated taxes (Form 1040-ES) if not paying income tax through withholding or not paying sufficient income tax through withholding.

Individuals - File a 2025 individual income tax return (Form 1040 or Form 1040-SR) or file for a four-month extension (Form 4868) if you live outside the United States and Puerto Rico or you serve in the military outside those two locations. Pay any tax, interest and penalties due.

Individuals - Report June tip income of $20 or more to employers (Form 4070).

Employers - Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.

Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941) and pay any tax due if all of the associated taxes due weren't deposited on time and in full.

Employers - File a 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.

Employers - Report Social Security and Medicare taxes and income tax withholding for second quarter 2026 (Form 941), if all associated taxes due were deposited on time and in full.

Individuals - Report July tip income of $20 or more to employers (Form 4070).

Employers - Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.

Individuals - Report August tip income of $20 or more to employers (Form 4070).

Individuals - Pay the third installment of 2026 estimated taxes (Form 1040-ES), if not paying income tax through withholding or not paying sufficient income tax through withholding.

Calendar-year corporations - Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation's records.

Calendar-year S corporations - File a 2025 income tax return (Form 1120-S) and provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1 if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year S corporations - Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

Calendar-year partnerships - File a 2025 income tax return (Form 1065 or Form 1065-B) and provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1 if an automatic six-month extension was filed.

Employers - Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.

Calendar-year trusts and estates - File a 2025 income tax return (Form 1041) if an automatic five-and-a-half-month extension was filed. Pay any tax, interest and penalties due.

Individuals - Report September tip income of $20 or more to employers (Form 4070).

Calendar-year bankruptcy estates - File a 2025 income tax return (Form 1041) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Individuals - File a 2025 income tax return (Form 1040 or Form 1040-SR) if an automatic six-month extension was filed (or if an automatic four-month extension was filed by a taxpayer living outside the United States and Puerto Rico). Pay any tax, interest and penalties due.

Individuals - Make contributions for 2025 to certain existing retirement plans or establish and contribute to a SEP for 2025 if an automatic six-month extension was filed.

Individuals - File a 2025 gift tax return (Form 709) and pay any tax, interest and penalties due if an automatic six-month extension was filed.

Calendar-year C corporations - File a 2025 income tax return (Form 1120) if an automatic six-month extension was filed. Pay any tax, interest and penalties due.

Calendar-year C corporations - Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.

Employers - Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.

Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) and pay any tax due if all of the associated taxes due weren't deposited on time and in full.

Employers - Report Social Security and Medicare taxes and income tax withholding for third quarter 2026 (Form 941) if all of the associated taxes due were deposited on time and in full.

Individuals - Report October tip income of $20 or more to employers (Form 4070).

Employers - Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.

Calendar-year exempt organizations - File a 2025 information return (Form 990, Form 990-EZ or Form 990-PF) if a six-month extension was filed. Pay any tax, interest and penalties due.

Individuals - Report November tip income of $20 or more to employers (Form 4070).

Calendar-year corporations - Pay the fourth installment of 2026 estimated income taxes, completing Form 1120-W for the corporation's records.

Employers - Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.

Employers - Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.