Tax Due Dates

May 2026
May 11	Individuals – Report April tip income of $20 or more to employers (Form 4070).
May 11	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.
May 15	Employers – Deposit Social Security, Medicare and withheld income taxes for April if the monthly deposit rule applies.
May 15	Employers – Deposit nonpayroll withheld income tax for April if the monthly deposit rule applies.
May 15	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.
May 15	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.
June 2026
June 10	Individuals – Report May tip income of $20 or more to employers (Form 4070).
June 15	Employers – Deposit Social Security, Medicare and withheld income taxes for May if the monthly deposit rule applies.
June 15	Employers – Deposit nonpayroll withheld income tax for May if the monthly deposit rule applies.
June 15	Calendar-year corporations – Pay the second installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
June 15	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.
June 15	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.
July 2026
July 10	Individuals – Report June tip income of $20 or more to employers (Form 4070).
July 15	Employers – Deposit Social Security, Medicare and withheld income taxes for June if the monthly deposit rule applies.
July 15	Employers – Deposit nonpayroll withheld income tax for June if the monthly deposit rule applies.
July 31	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.
July 31	Employers – File a 2025 calendar-year retirement plan report (Form 5500 or Form 5500-EZ) or request an extension.
August 2026
August 10	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.
August 10	Individuals – Report July tip income of $20 or more to employers (Form 4070).
August 17	Employers – Deposit Social Security, Medicare and withheld income taxes for July if the monthly deposit rule applies.
August 17	Employers – Deposit nonpayroll withheld income tax for July if the monthly deposit rule applies.
September 2026
September 10	Individuals – Report August tip income of $20 or more to employers (Form 4070).
September 15	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.
September 15	Calendar-year corporations – Pay the third installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
September 15	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.
September 15	Calendar-year S corporations – Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
September 15	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.
September 15	Employers – Deposit Social Security, Medicare and withheld income taxes for August if the monthly deposit rule applies.
September 15	Employers – Deposit nonpayroll withheld income tax for August if the monthly deposit rule applies.
September 30	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.
October 2026
October 13	Individuals – Report September tip income of $20 or more to employers (Form 4070).
October 15	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.
October 15	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.
October 15	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.
October 15	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.
October 15	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.
October 15	Calendar-year C corporations – Make contributions for 2025 to certain employer-sponsored retirement plans if an automatic six-month extension was filed.
October 15	Employers – Deposit Social Security, Medicare and withheld income taxes for September if the monthly deposit rule applies.
October 15	Employers – Deposit nonpayroll withheld income tax for September if the monthly deposit rule applies.
November 2026
November 2	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.
November 10	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.
November 10	Individuals – Report October tip income of $20 or more to employers (Form 4070).
November 16	Employers – Deposit Social Security, Medicare and withheld income taxes for October if the monthly deposit rule applies.
November 16	Employers – Deposit nonpayroll withheld income tax for October if the monthly deposit rule applies.
November 16	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.
December 2026
December 10	Individuals – Report November tip income of $20 or more to employers (Form 4070).
December 15	Calendar-year corporations – Pay the fourth installment of 2026 estimated income taxes, completing Form 1120-W for the corporation’s records.
December 15	Employers – Deposit Social Security, Medicare and withheld income taxes for November if the monthly deposit rule applies.
December 15	Employers – Deposit nonpayroll withheld income tax for November if the monthly deposit rule applies.