• January 15
  • Final installment of 2025 estimated tax due
• February 2
  • File 2025 income tax return and pay tax to avoid a penalty if you didn’t pay enough estimated tax
• February 17
  • File new Form W-4 to continue exemption from withholding
  • Employers furnish Forms 1099-B, 1099-S to recipients
• March 2
  • File Forms 1099 (paper) with recipients
• March 16
  • Deadline for Partnerships and S corporations to file 6 month automatic extension of time to file
  • Partnerships file 2025 Form 1065
  • S corporations file 2025 Form 1120-S
  • Provide Schedule K-1 to partners/shareholders
• March 31
  • File electronic Forms 1097, 1098, 1099 (except 1099-NEC), and W-2G
• April 15
  • Individuals file 2025 Form 1040 / 1040-SR
  • Pay tax due for 2025
  • First installment of 2026 estimated tax
  • Corporations file 2025 Form 1120
• June 15
  • U.S. citizens/residents abroad file 2025 Form 1040/1040-SR and pay tax due
  • Second installment of 2026 estimated tax
• September 15
  • Third installment of 2026 estimated tax
  • Extended due date for 2025 Partnerships and S corporations
• October 15
  • Extended due date for 2025 individual returns            
  • Extended due date for 2025 C corporation returns

• January 31
  • Furnish Forms W-2 to employees
  • File Forms W-2 and W-3 with the Social Security Administration
  • Furnish Forms 1099-NEC to recipients
  • File Form 941 for Q4 2025 (if you deposited all taxes for the quarter on time, you have until February 10 to file the return)
• February 10
  • File Form 941 for Q4 2025 if taxes were deposited on time
• April 30
  • File Form 941 for Q1 2026
• July 31
  • File Form 941 for Q2 2026
• October 31
  • File Form 941 for Q3 2026
• January 31, 2027
  • File Form 941 for Q4 2026

• January 14
  • Deposit excise taxes for second half of December 2025
• January 31
  • File Form 720 for Q4 2025
• April 30
  • File Form 720 for Q1 2026
• July 31
  • File Form 720 for Q2 2026
• October 31
  • File Form 720 for Q3 2026

• January 15
  • Final 2025 estimated tax payment
• April 15
  • First 2026 estimated tax payment
• June 15
  • Second 2026 estimated tax payment
• September 15
  • Third 2026 estimated tax payment
• December 15
  • Fourth 2026 estimated tax payment (corporations)

• IRS Publication 509 Tax Calendars for use in 2026
  • Key tax deadlines for individuals, partnerships, corporations, and employers for 2026.
    para 2026.

• Alivio fiscal en situaciones de desastre
  • Encuentre información sobre las provisiones de alivio fiscal más recientes para los contribuyentes afectados por situaciones de desastre.

• Sala de prensa del IRS
  • Información actualizada para profesionales de impuestos del Servicio de Impuestos Internos.

Disclaimer
This information is provided for informational and educational purposes only and is not intended to serve as tax, legal, or financial advice. While every effort has been made to ensure the accuracy of the information presented, federal, state, and local tax laws and deadlines may change.
It is the responsibility of the user to verify all filing dates and deadlines with the Internal Revenue Service (IRS) and their respective state or local departments of revenue.
ALLIANCE TAX PRO assumes no responsibility or liability for errors, omissions, or discrepancies in this information or for any actions taken based on its content. Always consult with the Internal Revenue Service or refer directly to other official government resources for the most current and accurate information.