Skip to main content
Moore CPA & Associates

2026 Tax Due Dates

Key federal tax filing deadlines, estimated payment dates, and extension deadlines for individuals, businesses, and nonprofits.

Dates shown are for calendar-year filers. If a due date falls on a weekend or holiday, the deadline moves to the next business day. State deadlines may differ. Contact us for guidance specific to your situation.

Q1January – March

January 15, 2026Individuals & Self-Employed

Q4 2025 Estimated Tax Payment

Fourth quarter estimated tax payment for the 2025 tax year is due.

Forms: Form 1040-ES

January 31, 2026Employers & Businesses

W-2 and 1099 Filing Deadline

Employers must furnish W-2 forms to employees. Businesses must issue 1099-NEC forms for independent contractors.

Forms: W-2, 1099-NEC

March 15, 2026S-Corps & Partnerships

S-Corp & Partnership Returns Due

S-Corporation (Form 1120-S) and Partnership (Form 1065) tax returns are due. Last day to make S-Corp election for 2026.

Forms: Form 1120-S, Form 1065, Form 2553

January 15, 2027Individuals & Self-Employed

Q4 2026 Estimated Tax Payment

Fourth quarter estimated tax payment for the 2026 tax year is due.

Forms: Form 1040-ES

Q2April – June

April 15, 2026Individuals, C-Corps, Trusts

Individual & C-Corp Returns Due

Individual income tax returns, C-Corporation returns, and trust/estate returns are due. Also the deadline for Q1 2026 estimated tax payments and IRA/HSA contributions for 2025.

Forms: Form 1040, Form 1120, Form 1041

April 15, 2026Individuals & Self-Employed

Q1 2026 Estimated Tax Payment

First quarter estimated tax payment for the 2026 tax year is due.

Forms: Form 1040-ES

May 15, 2026Nonprofits

Nonprofit Returns Due

Tax-exempt organization information returns are due for calendar-year filers.

Forms: Form 990, Form 990-EZ, Form 990-N

June 15, 2026Individuals & Self-Employed

Q2 2026 Estimated Tax Payment

Second quarter estimated tax payment for the 2026 tax year is due. Also the extended deadline for U.S. citizens living abroad.

Forms: Form 1040-ES

Q3July – September

September 15, 2026Individuals & Self-Employed

Q3 2026 Estimated Tax Payment

Third quarter estimated tax payment for the 2026 tax year is due.

Forms: Form 1040-ES

September 15, 2026S-Corps & Partnerships

Extended S-Corp & Partnership Returns Due

Extended S-Corporation and Partnership returns are due (6-month extension from March 15).

Forms: Form 1120-S, Form 1065

Q4October – December

October 15, 2026Individuals, C-Corps, Trusts

Extended Individual & C-Corp Returns Due

Extended individual, C-Corporation, and trust/estate returns are due.

Forms: Form 1040, Form 1120, Form 1041

November 15, 2026Nonprofits

Extended Nonprofit Returns Due

Extended tax-exempt organization returns are due (6-month extension from May 15).

Forms: Form 990

Need Help Meeting a Deadline?

Whether you need a quick filing or a comprehensive tax strategy, our team is ready to help you stay compliant and minimize your tax burden.