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Tax Due Dates
2026 Tax Due Dates
January
12
Employees Who Work for Tips: If you received $20 or more in tips during December, report them to your employer. See Pub. 531, Reporting Tip Income, for more information on how to report tips to your employer.
15
Farmers and Fishermen: Pay your estimated tax for 2025. See Form 1040-ES for more information. You have until April 15 to file your 2025 income tax return (Form 1040 or Form 1040-SR). If you don't pay your estimated tax by January 15, you must file your 2025 return and pay all tax due by March 2, 2026, to avoid an estimated tax penalty.
15
Individuals: Make a payment of your estimated tax for 2025 if you didn’t pay your income tax for the year through withholding. This is the final installment date for 2025 estimated tax payments. However, you don’t have to make this payment if you file your 2025 return (Form 1040 or Form 1040-SR) and pay all tax due by February 2, 2026.
February
2
Payers of Nonemployee Compensation: File Form 1099-NEC for nonemployee compensation paid in 2025.
2
Businesses: Give annual information statements (e.g., Form 1099) to recipients of certain payments you made during 2025. This includes cash payments for fish, compensation for workers who aren’t employees, dividends, interest, rent, royalties, and more. Forms 1099-B, 1099-S, and certain 1099-MISC items are due to recipients by February 17.
2
Individuals who must make estimated tax payments: If you didn’t pay your last installment of estimated tax by January 15, you may choose to file your income tax return (Form 1040 or Form 1040-SR) for 2025 by this date to prevent any late payment penalty.
10
Employees Who Work for Tips: If you received $20 or more in tips during January, report them to your employer. See Pub. 531 for more information.
17
Businesses: Give annual information statements to recipients for payments reported on Form 1099-B, 1099-S, and substitute payments or gross proceeds paid to an attorney reported on Form 1099-MISC.
17
Individuals: If you claimed exemption from income tax withholding last year on Form W-4, file a new Form W-4 by this date to continue your exemption for another year.
2025 Tax Due Dates (Prior Year)
January
10
Employees Who Work for Tips: If you received $20 or more in tips during December, report them to your employer. See Pub. 531, Reporting Tip Income, for more information.
15
Farmers and Fishermen: Pay your estimated tax for 2024 using Form 1040-ES. If you don't pay by this date, you must file your 2024 return and pay all tax due by March 3, 2025, to avoid an estimated tax penalty.
15
Individuals: Make the final installment payment of your estimated tax for 2024. Not required if you file your 2024 return (Form 1040 or 1040-SR) and pay all tax due by January 31, 2025.
31
Payers of Nonemployee Compensation: File Form 1099-NEC for nonemployee compensation paid in 2024.
31
Businesses: Give annual information statements (e.g., Form 1099) to recipients of certain payments you made during 2024. This includes compensation for non-employees, dividends, interest, rent, and royalties. Forms 1099-B, 1099-S, and certain 1099-MISC items are due to recipients by February 18.
31
Individuals: If you didn't pay your last installment of estimated tax by January 15, you may choose to file your 2024 income tax return (Form 1040 or Form 1040-SR) by January 31.
February
10
Employees Who Work for Tips: If you received $20 or more in tips during January, report them to your employer. See Pub. 531 for more information.
18
Individuals: If you claimed exemption from income tax withholding last year on Form W-4, file a new Form W-4 by this date to continue your exemption for another year.
18
Businesses: Give annual information statements to recipients for payments reported on Form 1099-B, 1099-S, and substitute payments or gross proceeds paid to an attorney reported on Form 1099-MISC.
28
Businesses: File information returns (e.g., certain Forms 1099) for payments made during 2024 (Paper filing deadline). Electronic filers have until March 31.
March
3
Farmers and Fishermen: File your 2024 income tax return (Form 1040 or Form 1040-SR) and pay all tax due. (If estimated tax was not paid by Jan 15).
10
Employees Who Work for Tips: If you received $20 or more in tips during February, report them to your employer. See Pub. 531 for more information.
17
S Corporation Election: File Form 2553 to elect to be treated as an S corporation beginning with calendar year 2025. If filed late, S corporation treatment will begin with calendar year 2026.
17
S Corporations: File 2024 calendar year income tax return (Form 1120-S) and pay any tax due. File Form 7004 for an automatic 6-month extension to September 15.
17
Partnerships: File 2024 calendar year return (Form 1065). File Form 7004 for an automatic 6-month extension to September 15.
31
Electronic Filing of Forms: File Forms 1097, 1098, 1099 (except 1099-NEC), 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically.
April
10
Employees Who Work for Tips: If you received $20 or more in tips during March, report them to your employer. See Pub. 531 for more information.
15
Corporations: File a 2024 calendar year income tax return (Form 1120) and pay any tax due. File Form 7004 for an automatic 6-month extension. Deposit the first installment of estimated income tax for 2025.
15
Household Employers: If you paid cash wages of $2,700 or more in 2024 to a household employee, file Schedule H (Form 1040) with your income tax return.
15
Individuals: File your 2024 Form 1040 or Form 1040-SR and pay any tax due. File Form 4868 for an automatic 6-month extension (final due date Oct 15). Pay the first installment of your 2025 estimated tax using Form 1040-ES.
May
12
Employees Who Work for Tips: If you received $20 or more in tips during April, report them to your employer. See Pub. 531 for more information.
June
10
Employees Who Work for Tips: If you received $20 or more in tips during May, report them to your employer. See Pub. 531 for more information.
16
Corporations: Deposit the second installment of estimated income tax for 2025.
16
Individuals: Make the second installment payment of your 2025 estimated tax. Use Form 1040-ES.
16
U.S. Citizens and Resident Aliens Abroad: File your 2024 income tax return (Form 1040 or 1040-SR) and pay any tax, interest, and penalties due. File Form 4868 for an additional 4 months (final due date Oct 15).
July
10
Employees Who Work for Tips: If you received $20 or more in tips during June, report them to your employer. See Pub. 531 for more information.
August
11
Employees Who Work for Tips: If you received $20 or more in tips during July, report them to your employer. See Pub. 531 for more information.
September
10
Employees Who Work for Tips: If you received $20 or more in tips during August, report them to your employer. See Pub. 531 for more information.
15
Corporations: Deposit the third installment of estimated income tax for 2025.
15
S Corporations: File your 2024 income tax return (Form 1120-S) and pay any tax, interest, and penalties due (extended deadline).
15
Partnerships: File your 2024 calendar year return (Form 1065) (extended deadline).
15
Individuals: Make the third installment payment of your 2025 estimated tax. Use Form 1040-ES.
October
10
Employees Who Work for Tips: If you received $20 or more in tips during September, report them to your employer. See Pub. 531 for more information.
15
Corporations: File your 2024 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due (extended deadline).
15
Individuals: If you have an automatic 6-month extension to file your 2024 income tax return, file Form 1040 or Form 1040-SR and pay any tax, interest, and penalties due.
November
10
Employees Who Work for Tips: If you received $20 or more in tips during October, report them to your employer. See Pub. 531 for more information.
December
10
Employees Who Work for Tips: If you received $20 or more in tips during November, report them to your employer. See Pub. 531 for more information.
15
Corporations: Deposit the fourth installment of estimated income tax for 2025.
Disclaimer: This information is for reference only. Consult a tax professional for advice specific to your situation.
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